SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

151A of the Act. c) The approval accorded by the designated authority is mechanical and without independent application of mind d) The approval u/s 151 of the Act is issued without complying with the provisions of section 282A(1) of the Act. e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

151A of the Act. c) The approval accorded by the designated authority is mechanical and without independent application of mind d) The approval u/s 151 of the Act is issued without complying with the provisions of section 282A(1) of the Act. e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

disallowed the deduction u/s 80JJAA of the Act, to the\ntune of Rs.3,01,93,275/-. However, later on, the assessee's case, was selected\nfor scrutiny under section 143 (3) of the Act and the said deduction u/s.80JJAA\nof the Act, was allowed by the assessing officer, vide order dated 19.09.2022,\npassed by the assessing officer under section