DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued u/s. 148 of the Act is barred by the limitation period of\ntime prescribed u/s. 149 of the Act.In view of the above

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

1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued u/s. 148 of the Act is barred by the limitation period of\ntime prescribed u/s. 149 of the Act.In view of the above

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

1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued u/s. 148 of the Act is barred by the limitation period of\ntime prescribed u/s. 149 of the Act.In view of the above

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

1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued u/s. 148 of the Act is barred by the limitation period of\ntime prescribed u/s. 149 of the Act.In view of the above

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

1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued u/s. 148 of the Act is barred by the limitation period of\ntime prescribed u/s. 149 of the Act.In view of the above

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

1)(b) has been followed by taking\napproval from the specified authority. However, as submitted above, there is no\nmention of asset or expenditure represented by the alleged-escaped income and\nhence, the notice issued u/s. 148 of the Act is barred by the limitation period of\ntime prescribed u/s. 149 of the Act.In view of the above

HETALKUMAR PRAVINCHANDRA RAJYAGURU,RAJKOT vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

35,50,792/-, that the\nsaid disclosure has been made by the assessee after examining the loose\npaper file found during the survey which was inventoried as annexure BF-\n1/6 found from the office premises of the assessee during the survey\nproceedings. As per the explanation given by the assessee in his statement,\nthe noting in the loose paper contained

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

1. It is respectfully submitted that, the apart from the issue pertaining to the unsigned approval memo, the said approval is invalid and bad-in-law due to the non-application of mind by the designated authority before granting approval. 2. The reasons recorded by the designated authority while granting the approval nowhere suggests that, he has perused

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

1. It is respectfully submitted that, the apart from the issue pertaining to the unsigned approval memo, the said approval is invalid and bad-in-law due to the non-application of mind by the designated authority before granting approval. 2. The reasons recorded by the designated authority while granting the approval nowhere suggests that, he has perused

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)

reassess the total income of those six assessment years, and that the scheme of assessment or re-assessment of the total income of a person searched will be brought to naught if no addition is allowed to be made for those six assessment years in the absence of any seized incriminating material. 3. On the facts and in the circumstances

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)

reassess the total income of those six assessment years, and that the scheme of assessment or re-assessment of the total income of a person searched will be brought to naught if no addition is allowed to be made for those six assessment years in the absence of any seized incriminating material. 3. On the facts and in the circumstances

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition

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

ii) Assessee’s appeal in ITA No.176/RJT/2024, for assessment year 2014–15. (iii) Revenue’s appeal in ITA No.286/RJT/2024, for assessment year 2014–15. In these appeals, the assessee has challenged the reopening of assessment under section 147/148 of the Act, on the plea that in order to reopen the assessment under section 147/148 of the Act, the primary condition