M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD-2, SURENDRANAGAR, SURENDRANAGAR

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

section 148 of the Act, are time barred, hence reassessment proceedings may be quashed. ITA Nos.519 & 521/Rjt/2025 (AY 13-14 & 14-15) Jivanbhai D Sarla 8. Then, learned Counsel for the assessee, to prove her stand/ arguments, submitted before the bench, sequence of dates, in ITA No. 519/RJT/2025 for assessment year 2013–14, which are reproduced below: Sequences of dates

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD 2, SURENDRANAGAR, SURENDRANAGAR

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

section 148 of the Act, are time barred, hence reassessment proceedings may be quashed. ITA Nos.519 & 521/Rjt/2025 (AY 13-14 & 14-15) Jivanbhai D Sarla 8. Then, learned Counsel for the assessee, to prove her stand/ arguments, submitted before the bench, sequence of dates, in ITA No. 519/RJT/2025 for assessment year 2013–14, which are reproduced below: Sequences of dates

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita Nos.111 To 113/Rjt/2024 निर्धारण वर्ष / Assessment Years: 2013-14 To 2015-16 Krupalu Metals Pvt. Ltd Income Tax Officer, बनाम / National Faceless Assessment Plot No..4345, Gidc, Phase- Vs. Centre, Delhi/Dcit, Circle-3, Iii, Udhyog Nagar, Jamnagar Jamnagar-361008 स्थायी लेखा सं/. जीआइआर सं/.Pan/Gir No.: Aadck6122 B (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से/Assessee By : Shri Sarvesh Gohil, Ld. Ar राजस्व की ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr-Dr सुनवाई की तारीख /Date Of Hearing : 27/02/2025 घोषणा की तारीख/Date Of Pronouncement : 22/05/2025 Per Bench: आदेश / Order Captioned Three Appeals, Filed By The Assessee, Pertaining To

14 of the Act, has categorically admitted about his role in the clandestine clearance of finished goods by M/s Krupalu Metals Pvt. Ltd., Jamnagar, during the relevant time. ShnJagdishbhaiParshottambhaiKatariya, Director of M/s Krupalu, in his statements dated 05.01.2015, 16.02.2016 and 19.02.2016 has admitted about clandestine manufacture and clearance of finished goods from M/sKrupalu without payment of duty and selling

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

14 of the Act, has categorically admitted about his role in the clandestine clearance of finished goods by M/s Krupalu Metals Pvt. Ltd., Jamnagar, during the relevant time. ShnJagdishbhaiParshottambhaiKatariya, Director of M/s Krupalu, in his statements dated 05.01.2015, 16.02.2016 and 19.02.2016 has admitted about clandestine manufacture and clearance of finished goods from M/sKrupalu without payment of duty and selling

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC CIT(A), DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

14 of the Act, has categorically admitted about his role in the clandestine clearance of finished goods by M/s Krupalu Metals Pvt. Ltd., Jamnagar, during the relevant time. ShnJagdishbhaiParshottambhaiKatariya, Director of M/s Krupalu, in his statements dated 05.01.2015, 16.02.2016 and 19.02.2016 has admitted about clandestine manufacture and clearance of finished goods from M/sKrupalu without payment of duty and selling

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

reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered to because it contains "important safeguards." 65 Section 151 imposes