M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

36(1)(iii) r.w Explanation 8 to\nSection 43(1) of the Act. The dropping of penalty in respect of amortization\nexpenses has resulted into loss to the revenue as the amount of penalty would\nhave positive revenue impact as per the provisions of Section 270A(10b) of the\nAct, which states that where the total income determined under clause

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

THE ASSISTANT 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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

36 before the Bench, which reads as follows: “The Learned Commissioner of Income tax (Appeals)–11 Ahmedabad, erred in upholding the assessment under section 143(3) read with section 147 of the Act” 25. Since, the legal grounds raised by the assessee, for assessment year 2015–16 and for assessment year 2016–17, are similar and identical. Therefore, in order

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

reassessment proceedings may be quashed.\n12. On merit, the assessee submitted before the assessing officer that sale of\nunits made to the members of Sonwani Family is at the value, which is far higher\n(almost 1.50 to 2 times) than the valuation prescribed by State Government for\nlevy of stamp duty, that is, Jantri Value / Circle Rate

MOHAN HARDASMAL TAHILYANI,GANDHIDHAM vs. INCOMETAX OFFICER WARD 1 GANDHIDHAM, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

reassessment proceedings\ninvalid for AY 2015-16, this limitation expired on 31st March 2019 w.e.f from 1 April\n2021.\n4. The Notice u/s 148 of the Act issued on or after 1st April 2021 for AY 2015-16 is\ninvalid as it does not fall within the relief period provide by the Taxation and Other\nLaws (Relaxation and Amendment

THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

Reassessment for 1998-99 could not be reopened beyond 31.03.2005 in terms of provisions of Section 149 of the Act as applicable at the relevant time. The petitioner’s return for assessment year 1998-99 became barred by limitation on 31.03.2005. The question of revival of the period of limitation for reopening assessment for AY 1998-99 by taking recourse

KALPESH RAVJIBHAI SOJITRA,JASDAN vs. THE INCOME TAX OFFICER, WARD 2(1)(2), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The Ito, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqmps8120G (/Appellant) (/Respondent)

36. With respect to the argument of the Revenue, i.e., the notification dated 29th March, 2022 provides that the Scheme so framed is applicable only 'to the extent' provided in Section 144B of the Act and Section 144B of the Act does not refer to issuance of notice under Section 148 of the Act and hence, the notice cannot