ASHOK BHARTI GOSWAMI ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

245F must be considered\nkeeping in mind the distinction between assessment and settlement. He submitted\nthat these are distinct in nature. Merely because Dhamale group had approached\nthe Settlement Commission for settlement of their cases, it cannot be said that the\nAssessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of\nthe Act on the basis

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

245F must be considered\nkeeping in mind the distinction between assessment and settlement. He submitted\nthat these are distinct in nature. Merely because Dhamale group had approached\nthe Settlement Commission for settlement of their cases, it cannot be said that the\nAssessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of\nthe Act on the basis

ASHISH RAMESH OSWAL,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

245F must be considered\nkeeping in mind the distinction between assessment and settlement. He submitted\nthat these are distinct in nature. Merely because Dhamale group had approached\nthe Settlement Commission for settlement of their cases, it cannot be said that the\nAssessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of\nthe Act on the basis

DEEPAK KANTILAL JAIN ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

245F must be considered\nkeeping in mind the distinction between assessment and settlement. He submitted\nthat these are distinct in nature. Merely because Dhamale group had approached\nthe Settlement Commission for settlement of their cases, it cannot be said that the\nAssessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of\nthe Act on the basis

CHITRA NARENDRA PARMAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), PUNE, PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

245F must be considered keeping in mind the distinction between assessment and settlement. He submitted that these are distinct in nature. Merely because Dhamale group had approached the Settlement Commission for settlement of their cases, it cannot be said that the Assessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of the Act on the basis

ASHOK BHARTI GOSWAMI,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

245F must be considered keeping in mind the distinction between assessment and settlement. He submitted that these are distinct in nature. Merely because Dhamale group had approached the Settlement Commission for settlement of their cases, it cannot be said that the Assessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of the Act on the basis

RAMLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

245F must be considered keeping in mind the distinction between assessment and settlement. He submitted that these are distinct in nature. Merely because Dhamale group had approached the Settlement Commission for settlement of their cases, it cannot be said that the Assessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of the Act on the basis

RAMANLAL BHIKULAL SHAH,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

245F must be considered keeping in mind the distinction between assessment and settlement. He submitted that these are distinct in nature. Merely because Dhamale group had approached the Settlement Commission for settlement of their cases, it cannot be said that the Assessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of the Act on the basis

CHITRA NARENDRA PARMAR ,PUNE vs. ACIT, CENTRAL CIRCLE 2(1), PUNE , PUNE

In the result, all the appeals filed by the respective assessees are allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamore

245F must be considered keeping in mind the distinction between assessment and settlement. He submitted that these are distinct in nature. Merely because Dhamale group had approached the Settlement Commission for settlement of their cases, it cannot be said that the Assessing Officer of Dhamale group has no jurisdiction to issue notice u/s 153C of the Act on the basis