ACIT, CIRCLE-1, NAGPUR vs. SMT DISHA DEVEN MALVIYA , NAGPUR

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

reassessment so framed to be legal. On the facts and circumstances of the case, the reopening of the assessment and the re-assessment as completed are illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, learned CIT(A)-I, Nagpur erred in holding that the addition made

ACIT, CIRCLE-1, NAGPUR vs. SMT DISHA DEVEN MALVIYA L/H OF LATE SHRI DEVEN MALVIYA , NAGPUR

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

reassessment so framed to be legal. On the facts and circumstances of the case, the reopening of the assessment and the re-assessment as completed are illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, learned CIT(A)-I, Nagpur erred in holding that the addition made

ACIT, CIRCLE -1, NAGPUR vs. SMT DESHA DEVEN MALVIYA L/H OF LATE SHRI DEVEN MALVIYA, NAGPUR

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

reassessment so framed to be legal. On the facts and circumstances of the case, the reopening of the assessment and the re-assessment as completed are illegal, invalid and against the principles of natural justice. 2. On the facts and circumstances of the case and in law, learned CIT(A)-I, Nagpur erred in holding that the addition made

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

section 10(38) of the Act. 4. (2015) 281 CTR 241 (SC) Andaman Timber Industries –Vs- Commissioner Of Central Excise Not allowing assessee to cross-examine witnesses by adjudicating authority though statements of those witnesses were made as basis of impugned order, amounted in serious flaw which make impugned order nullity as it amounted to violation of principles of natural