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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., 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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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 (-)15,14,587 2015-16 6,20

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

20 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra purpose of the provisions of Section 151 sincere Ld. Designated Authority has failed to judiciously review and then record objective satisfaction. Hence, it can be stated that the sanction in terms of Section 1581 of the Act has been accorded in a mechanical manner without application

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

20 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra purpose of the provisions of Section 151 sincere Ld. Designated Authority has failed to judiciously review and then record objective satisfaction. Hence, it can be stated that the sanction in terms of Section 1581 of the Act has been accorded in a mechanical manner without application

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

10. It is settled position of law that the once notice for reopening assessment under section 148 of the Act was issued, the assessee is required to furnish return of income in response to such notice. It is further provided that the return filed under section 148 of the Act is deemed to have filed under section

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

10. It is settled position of law that the once notice for reopening assessment under section 148 of the Act was issued, the assessee is required to furnish return of income in response to such notice. It is further provided that the return filed under section 148 of the Act is deemed to have filed under section

THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

10. The main question that has been raised on behalf of the learned counsels appearing for the parties is whether the provisions of sub-section (1) of section 150 as amended can be availed for reopening assessments, which have attained finality and could not be reopened due to bar of limitation, that was attracted at the relevant time

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

10(38), in\nabsence of any material brought on record to suggest that purchase and sale of\nsaid shares was bogus, Assessing Officer was not justified in making addition of\nsale proceeds of shares under section 68\"\n24.\nOur view is further fortified by the judgement of the Hon'ble High Court of\nCalcutta in the case of Kaushalya Dealers