MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

reassessment proceedings may be quash on this score only.\n23.The Ld.Counsel also took us through the paper book at page no.17, wherein\nnotice u/s.148 of the Act, issued by the assessing officer, dated 23.02.2023, is\nplaced, wherein it is stated as follows:\n“I have information that a search was initiated under section 132 of the Act in your\ncase

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT, RAJKOT

reassessment proceedings may be quash on this score only.\n23.The Ld.Counsel also took us through the paper book at page no.17, wherein\nnotice u/s.148 of the Act, issued by the assessing officer, dated 23.02.2023, is\nplaced, wherein it is stated as follows:\n“I have information that a search was initiated under section 132 of the Act in your\ncase

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

reassessment proceedings may be quash on this score only.\n23.The Ld.Counsel also took us through the paper book at page no.17, wherein\nnotice u/s.148 of the Act, issued by the assessing officer, dated 23.02.2023, is\nplaced, wherein it is stated as follows:\n“I have information that a search was initiated under section 132 of the Act in your\ncase

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

reassessment proceedings may be quash on this score only.\n23.The Ld.Counsel also took us through the paper book at page no.17, wherein\nnotice u/s.148 of the Act, issued by the assessing officer, dated 23.02.2023, is\nplaced, wherein it is stated as follows:\n“I have information that a search was initiated under section 132 of the Act in your\ncase

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassessment order passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

reassess the company's income,\nthen it would have stated so in section 115J that 'income of the company as accepted by the\nAssessing Officer'. In the absence of the same and on the language of section 115J, it will have\nto held that view taken by the Tribunal is correct and the High Court has erred in reversing