KANTILAL BABULAL SOLANKI,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-2, JUNAGADH

In the result, the quantum appeal in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 144A and depriving the assessee to have the I.T.A No. 124/Rjt/2016 & 115/A/2019 A.Y. 2011-12 Page No 6 Kantilal Babulal Solanki Vs. ITO benefit of valuable guidance of Joint CIT Sir, though statutorily provided. 7. The assessment order passed being bad in law ought to have been annulled. 8. The Ld. CIT(A) has erred in law as well

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

144A of the Act. There is a need to follow the said Instruction in letter\nand spirit and accordingly, the Range Heads are required to ensure that frivolous\nadditions or high-pitched assessments without proper basis are not made. The\nPrincipal Commissioners of Income-tax/Commissioners of Income-tax are required to\nsupervise the work of their subordinates to ensure

SHRI KAMLESH DEORAJ JAIN,GANDHIDHAM KUTCHH vs. THE ITO WARD 1 , GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 62/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near Iffco Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (अपीलाथ"/Appellant) (""थ"/Respondent)

144A of the Act, therefore violating principles of Natural Justice and resulting in an arbitrary and unjust assessment order. 9. The Assessee craves leave to add, modify, or alter any ground of appeal, if necessary.” 3. The relevant material facts, as culled out from the material on record, are as follows. The assessee filed his Income Tax Return

M/S CHANDRAKANT H. KAKKAD,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(2),, RAJKOT-GUJARAT

In the result, this ground of the assessee’s appeal is allowed

144A to the JCIT, tough requested by the assessee. The assessment needs annulment. 8. Taking into consideration the legal, statutory, factual, accounting and administrative aspects, no addition amounting to Rs. 10,23,392/- ought to have been confirmed. The addition needs deletion. 9. Without prejudice, the assessment made is bad in law and deserves annulment. 10. Without prejudice