MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT, RAJKOT

sections": [ "147", "148", "143(3)", "148A", "149", "153A", "153C", "43CA", "145(3)" ], "issues": "Whether the reassessment proceedings initiated 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"

reassessments under section 147 the procedure laid down in sections subsequent to section 139, including that laid down by section 144B, has to be followed” 11.1 From the above judgment, there remains no ambiguity that the procedural provisions for making the assessment under section 143(3) of the Act has to be followed. Therefore, it is mandatory upon the Revenue

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"

reassessments under section 147 the procedure laid down in sections subsequent to section 139, including that laid down by section 144B, has to be followed” 11.1 From the above judgment, there remains no ambiguity that the procedural provisions for making the assessment under section 143(3) of the Act has to be followed. Therefore, it is mandatory upon the Revenue

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT., RAJKOT

reassessment proceedings were quashed.", "result": "Allowed", "sections": [ "147", "148", "148A", "149", "143(3)", "132", "133A", "145(3)", "43CA", "153A", "153C

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

sections": [ "147", "148", "148A", "149", "143(3)", "145(3)", "43CA", "153A", "153C", "151" ], "issues": "The primary issue was whether the reassessment

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

sections": ["147", "148", "143(3)", "145(3)", "132", "133A", "131", "148A", "149", "149(1)(b)", "43CA", "153A", "153C", "151"], "issues": "The primary issue was the validity of the reassessment

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee