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 proceedings can sustain on the basis of a foundational notice being issued by a Non-Jurisdictional AO. 7. Reliance is placed on: Nimir Kishore Mehta v. Assistant Commissioner of Income-tax/20241 161 axmann.com 553 (Bombay) For 15 Page 12 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra The further point is Respondent

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

276 ITR 38 (Allahbad)/[2006] 202 CTR 515 (Allahabad) wherein it has been held that for adjudicating upon plea of peak credit factual foundation has to be laid by assessee, who has to own all cash credit entries in books of accounts and only thereafter question of peak credit can be raised. Where amount of cash credits was standing

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

276 ITR 38 (Allahbad)/[2006] 202 CTR\n515 (Allahabad) wherein it has been held that for adjudicating upon plea of peak credit factual\nfoundation has to be laid by assessee, who has to own all cash credit entries in books of\naccounts and only thereafter question of peak credit can be raised. Where amount of cash\ncredits was standing

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

276 ITR 38 (Allahbad)/[2006] 202 CTR 515 (Allahabad) wherein it has been held that for adjudicating upon plea of peak credit factual foundation has to be laid by assessee, who has to own all cash credit entries in books of accounts and only thereafter question of peak credit can be raised. Where amount of cash credits was standing

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

276 ITR 38 (Allahbad)/[2006] 202 CTR\n515 (Allahabad) wherein it has been held that for adjudicating upon plea of peak credit factual\nfoundation has to be laid by assessee, who has to own all cash credit entries in books of\naccounts and only thereafter question of peak credit can be raised. Where amount of cash\ncredits was standing

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

276 ITR 38 (Allahbad)/[2006] 202 CTR\n515 (Allahabad) wherein it has been held that for adjudicating upon plea of peak credit factual\nfoundation has to be laid by assessee, who has to own all cash credit entries in books of\naccounts and only thereafter question of peak credit can be raised. Where amount of cash\ncredits was standing