JAYSHREEJIBEN SANJAYKUMAR DHAKAN,RAJKOT vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSEMENT CENTER, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

section 147 r.w.s. 144 and 144B of the Income Tax Act, 1961 (in short\n\"the Act”), vide order dated 29.03.2022.\n2.\nGrounds of appeal raised by the assessee are as follows:\n1) On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in\nconfirming the AO's action making addition

MINABEN SUDHIRBHAI SOMPURA,AHMEDABAD vs. THE ITO WARD-1 , SURENDRANAGAR

In the result, the appeal of the assessee is allowed

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

144B of the Income Tax Act, 1961 (in short “the Act”). 2. Grounds of appeal raised by the assessee are as follows: “1.The order passed by the Ld. CIT (A) is against law, equity & justice. 2. The Ld. CIT (A) has erred in law and on facts in considering the validity of assessment order as there is violation

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

144B of the Act, after issuance of the prior show cause notice and on availing an opportunity to the Assessee. Accordingly, after issuing a fresh notice u/s 142(1) of the Act, dated 06/12/2022, and a show -cause notice dated 14/12/2022, were issued to the assessee, granting opportunity to explain its case and furnish the relevant details/documents. 4. During