PRASHANT ARVINDBHAI LOLARIYA ,RAJKOT vs. FACELESS ASSESSMENT UNIT, FACELESS ASSESSMENT UNIT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 906 & 907 /Rjt/ 2024 ("नधा"रण वष" / Assessment Year: (2021-22) (Hybrid Hearing) Prashant Arvindbhai Lolariya Vs. The Ito, Ward 2(1)(1), C/O. K. P. Parekh & Co. Office No. Aayakar Bhawan, Race Course 113-114, J.P. Towers, Tagor Road, Ring Road, Nr. Bhakti Nagar Station Plot Rajkot - 360001 Rajkot – 360002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aampl3851E (Appellant) (Respondent) Appellant By : Shri Viraj Kapuria, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 28 / 01 /2025 घोषणा क" तार"ख/Date Of Pronouncement : 04 / 02 /2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

section 143(3) r.w.s. 1448 of the Income Tax Act. 1961 is bad on facts as well as in law. 2. The Ld. A.O. erred on facts as well as in law in making assessment in violation of the principal of natural justice, therefore the impugned order is bad on facts as well as in law and thereby

URVASHI GIRISHBHAI LAL,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini

Section 144B of the Income Tax Act, 1961. 2. Grounds of appeal raised by the assessee are as follows: “1. That, the Ld. CIT(A) has wrongly confirmed the reopening of assessment u/s 147 r.w.s 144B of the I.T. Act, 1961. Urvashi Girishbhai Lal, 2. That, the Ld. CIT(A) has wrongly confirmed the addition amounting