M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

153(3) read with section 143(3) of the Act is bad in law. Thus, the learned AR pointed out that once the assessment is bad in law and liable to be quashed, then the penalty arising out of such assessment order is not sustainable. Thus, the penalty order framed under section

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

153(3) read with section 143(3) of the Act is bad in law. Thus, the learned AR pointed out that once the assessment is bad in law and liable to be quashed, then the penalty arising out of such assessment order is not sustainable. Thus, the penalty order framed under section

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

153(3) read with section 143(3) of the Act is bad in law. Thus, the learned AR pointed out that once the assessment is bad in law and liable to be quashed, then the penalty arising out of such assessment order is not sustainable. Thus, the penalty order framed under section

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

153(3) read with section 143(3) of the Act is bad in law. Thus, the learned AR pointed out that once the assessment is bad in law and liable to be quashed, then the penalty arising out of such assessment order is not sustainable. Thus, the penalty order framed under section

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

RAMESHBHAI DEVRAJBHAI KHICHADIA,RAJKOT vs. PR. CIT, RAJKOT-1, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 51/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2012-2013

reassessment proceeding were initiated under section 147 of the Act after recording the reasons as detailed below: “The assessment is re-opened only on the information has been received from DDIT (inv.) Unit-2(1) Kolkata. The DDIT (Inv.) has reported that information from credible sources was received that during the period of 01.01.2012 to 28.02.2012 M/s DLS Export

SHRI JAWAHIR RAVICHANDRA MEHTA,DUBAI(UAE) vs. THE DCIT, CIRCLE-2, RAJKOT, RAJKOT

In the result appeal of the assessee vide ITA/81/Rjt/2020 stands dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

153 A of the Act. However, no clear details were furnished. During the course of assessment proceedings for assessment years 1996-97, 1997- 98, 2005-06 (u/s.l47) and assessment years 2006 -2007 to 20 12-(u/s.l53A) a chart of working of interest income of Rs.1,78,82,389/- was offered by the assessee mentioned at page number five

M/S OM KIRTI CONSTRUCTION PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CEN. CIRCLE-1,, RAJKOT-GUJARAT

In the result the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

reassessment order, as the case maybe, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub-section (12) of section 144BA." 5. A perusal of the above provisions would show that the legislature has used the word shall in section 153-D, which means that the provisions of section 153D are mandatory

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 62 of the Indian Evidence Act, whereas secondary documentary evidence is the evidence that includes copies of documents that can be presented in the court under certain circumstances or as mentioned in Section 63 and Section 65 of the Indian Evidence Act. Direct Evidence is acknowledged as the most important evidence required for deciding the matter in issue. Direct

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 62 of the Indian Evidence Act, whereas secondary documentary evidence is the evidence that includes copies of documents that can be presented in the court under certain circumstances or as mentioned in Section 63 and Section 65 of the Indian Evidence Act. Direct Evidence is acknowledged as the most important evidence required for deciding the matter in issue. Direct

SHREE MEENAWALA CASTING,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKTO

In the result, the appeal of the assessee is allowed

reassessment 14[or fresh order under section 92CA, as the case may be], such effect shall be given within a period of three months from the end of the month in which order under section 250 or section 254 or section 260 or section 262 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner