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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

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

15 and noticed that these two approvals have neither been signed digitally nor signed manually, by the income tax authority. Under the Income Tax Act, 1961, the Specified Authority defined in Page 12of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) Section 151 plays a critical oversight role in the process of assessing

MOHAN HARDASMAL TAHILYANI,GANDHIDHAM vs. INCOMETAX OFFICER WARD 1 GANDHIDHAM, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

15-16\nMohan H Thaliyani,\nIN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT\nBEFORE DR. ARJUN LAL SAINI, AM.\nआयकर अपील सं./ITA No.176/RJT/2025\nनिर्धारण वर्ष / Assessment Year: (2015-16)\n(Hybrid Hearing)\nMohan Hardash Thaliyani,\nPlot No. 113, NU-3, Apna Nagar,\nGandhidham-\n370201(Gujarat)\nVs.\nIncome Tax Officer,\nNational Faceless Assessment Centre/\nWard-1, Gandhidham, Income

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"

reassessment as the case may be. In case AO has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. ITA Nos.31,32 & 38to40/Rjt/2020 A.Y. 2010-11 to 2012-13 7 13. Now coming to second question whether the notice under section 143(2) issued beyond the statutory time limit provided

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"

reassessment as the case may be. In case AO has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. ITA Nos.31,32 & 38to40/Rjt/2020 A.Y. 2010-11 to 2012-13 7 13. Now coming to second question whether the notice under section 143(2) issued beyond the statutory time limit provided

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:

15. On behalf of the assessee before the High Court and in this Court reliance has been placed on the provisions contained in sub-section (2) of section 150. It is submitted that the provision contained in sub-section (2) of section150 is in the nature of clarification or Explanation to sub- section(1).Sub-section (2) makes it clear

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