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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. 14. In the assessee’s case under consideration, we find that approval u/s 151 of the Act, by the CIT is unsigned and hence not proper. That is the approval note dated 12

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"

12 wherein it was held as under: “Section 148 does not provide any methodology for computing the income on reassessment

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"

12 wherein it was held as under: “Section 148 does not provide any methodology for computing the income on reassessment

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

reassessment proceedings, which\nare reproduced below:\n(i) Copy of acknowledgement and return of income filed by the appellant for AY\n2016-17. (Paper book pg no. 1-11)\n(ii) Copy of approval of satisfaction note by PCIT, central, Ahmedabad dated\n21.12.2022. (Paper book pg no. 12-13)\n(iii) Copy of approval for reopening of assessment dated

SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

Section 151 of the Act is not signed, reassessment proceedings initiated thereafter are to be quashed. Accordingly, I quash the re-assessment order dated 30.03.2022, being void ab- initio. ITA No. 789/RJT/2025 A.Y 17-18 Shree Maru Kansara Soni Gnati 12

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:

section (2) can be read as giving more than intended operation to the said provision. The provisions, it is argued, do not permit the authorities to reopen assessments, which have become final and reassessment of which had become barred by time before 12

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

12. Reliance is placed on: Union Of India vs Rajeev Bansal [2024] IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION Civil Appeal No 8629 of 2024 The Income Tax Act 1961 also mandates assessing officers to fulfil certain pre- conditions before issuing a notice of reassessment. Section