OM LAMCOAT PVT LTD,MORBI vs. ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT
In the result, both appeals filed by the assessee (in ITA Nos
ITA 286/RJT/2022[2016-17]Status: DisposedITAT Rajkot11 Sept 2025AY 2016-17
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No. 286 & 287/Rjt/2022 िनधा"रणवष" / Assessment Year: (2016-17 & 2019-20) (Hybrid Hearing) बनाम M/S. Om Lamcoat Pvt. Ltd. The Acit, 8-A, Kandla National Highway, Vs. Central Circle -1, Opp. Dadashri Nagar, At. Morbi – Aayakar Bhavan, Amruta 363642 Estate, M. G. Road, Rajkot – 360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aabco8163G (अपीलाथ"/Assessee) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. (Dr) सुनवाई क" तार"ख/Date Of Hearing : 16/06/2025 घोषणा क" तार"ख/Date Of Pronouncement : 11/09/2025
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 132Section 139Section 153CSection 250
153C of the Act without there being incriminating material found from the premises of assessee is invalid and assessment made on such invalid initiation deserves to be quashed and may kindly be quashed.
3.The Id. CIT(A) was erred on facts as also in law in initiation of action u/s.153C of the Act on the basis of dumb documents
