DEPUTY DIRECTOR OF INCOME-TAX,, PUNE vs. SANDVIK A B.,, PUNE

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07

293 (Guj), which had also taken note of the decision in Indu Lata Rangwala Vs. DCIT (supra) and held otherwise. The learned Authorized Representative for the assessee further pointed out that the learned Departmental Representative for the Revenue had relied on the decision in Amin’s Pathology Laboratory Vs. P.N. Prasad, JCIT (supra) which is case of assessment under section

RATHOD JEWELLERS,PUNE vs. ACIT, CENTRAL CIRCLE -2(3), PUNE

In the result, appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

293 ITR 565where in, the Hon'ble High Court after considering the judgment of Supreme Court in the case of Krishna Chand Chela Ram v CIT has held that right of cross examination from whom the AO has collected the evidence is not required under the income tax law and such assessment was valid under the Act. In the instant

MANSUKH TIMBADIA,,RAIGAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

section saves the AO in a case where the notice issued and there is a discrepancy as regards the service of the notice. 6. The ld. DR, Shri Sardar Singh Meena submits that the said assessment reopened on an intimation received from Central Circle and the AO issued notice u/s. 148 of the Act on 12-06-2012 which

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI MANSUKH T. TIMBADIA,, RAIGAD

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

section saves the AO in a case where the notice issued and there is a discrepancy as regards the service of the notice. 6. The ld. DR, Shri Sardar Singh Meena submits that the said assessment reopened on an intimation received from Central Circle and the AO issued notice u/s. 148 of the Act on 12-06-2012 which