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

In the result the appeal filed by the assessee is allowed partly for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

reassessment. 3. The legal ground can be taken up at any stage, in this regards reliance is placed on decision of Supreme Court in case of National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). 4. In view of above, the appellant therefore makes this prayer to allow to raise this additional ground of appeal with

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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

147 of the Act and the assessment year under consideration is deemed to be a case where Income chargeable to tax has escaped assessment. Thus, Rs.25,00,000/-is required to be taxed in the case of M/s Classic Network Private Limited in the capacity of company in view of the above said facts. 6. In this case more than

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 or re-computation under Section 147 of the Act and inapplicable till the issuance of notice under Section 148 of the Act. 6

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 or re-computation under Section 147 of the Act and inapplicable till the issuance of notice under Section 148 of the Act. 6

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

147 of the Act is incurably and defective. In para-3 of SCN, it is\nstated that the provision of Section 149(1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued