AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

reassessment and the notice is plainly\nmechanical and stereotype. That the reasons were supplied by the Assessing\nOfficer to assessee on 03.07.2015 which were objected vide letter dated\n09.07.2015 and later on Assessing Officer disposed objection on 26.10.2015. The\ncharacteristic feature of the reasons were re-appraisal of the same material forming\nthe part of original assessment records. Just

M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD.,SETU BHAWAN, JHALANA DOONGRI, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

7. As a result the appeal is partly allowed.” 5. As the assessee did not receive the relief in full and their appeal was allowed partly by the ld. CIT(A). Therefore, the assessee preferred this appeal challenging the re-opening and disallowance of claim to the extent of Rs. 46,70,000/- in this appeal. A propose