GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

275/-. However, while\npassing the assessment order u/s.143(3) r.w.s. 144B of the Act dated\n19.09.2022, the assessing officer simply copy paste the income processed\nu/s.143(1) of the Act by the CPC to the tune of Rs.60,75,10,430/-, which is\nwrong. The assessing officer ought to have taken the correct figure of\nRs.58,44,15,970/-. Therefore

SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI

In the result, appeal of the assessee is allowed

reassessment proceedings\nbeing ab-initio void. Learned Counsel for the assessee submitted that\nthe present appeal is squarely covered by the aforesaid order of the\nTribunal, a copy of which was also placed before the Bench. Thus,\nwe find that issue, of the assessee, under consideration, is squarely\ncovered by the judgment of jurisdictional ITAT Rajkot, in ITA No.\n42/Rjt/2023