ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

reassessment proceeding under Section 147 of the Act and has grossly acted in violation of the directions of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs ITO reported in [2002] 125

PAWAN KUMAR, PROP. LIFE LINE RICE MILLS ,BEGUSARAI vs. ACIT, CIRCLE-2(1), , BEGUSARAI

In the result, these two appeals filed by the assessee are allowed for

reassessment. 4. For that the learned assessing officer has erred in passing an order of assessment ex parte to the best of his judgement under section 144 of the Act notwithstanding the fact that the notice issued for the purposes of assessment were not complied with only for want of service. 5. For that the learned assessing officer has erred

PAWAN KUMAR, PROP. LIFE LINE RICE MILLS ,BEGUSARAI vs. ACIT, CIRCLE-2(1), , BEGUSARAI

In the result, these two appeals filed by the assessee are allowed for

reassessment. 4. For that the learned assessing officer has erred in passing an order of assessment ex parte to the best of his judgement under section 144 of the Act notwithstanding the fact that the notice issued for the purposes of assessment were not complied with only for want of service. 5. For that the learned assessing officer has erred

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

In the result, the appeal filed by the Revenue is allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

reassessment proceeding. The assessee relied upon the judicial pronouncements in the case of Income-tax Officer vs. Lakhmani Mewal Das [1976] 103 ITR 437 (SC)[30-03-1976] which has been extracted in the appeal order and also in the cases of Commissioner of Income-tax vs. Kelvinator of India Ltd. [2002] 123 Taxman 433 (Delhi

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

125, Bhawani Plaza, Bhawani Income Tax, Patna-1 Shankar Road, Dadar West, Mumbai - 400028 [PAN: ABPPB7393F] APPELLANT RESPONDENT Assessee by Sh. Vikas Chhapolika, CA : Revenue by Md. A H Chowdhury, CIT (DR) : Date of hearing : 14.01.2026 Date of Pronouncement : 19.01.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against