SMT. PRATIMABEN V. RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

68 of the Act, being unexplained cash credits. 4. Before the CIT(A), the assessee submitted that the assessee is a non- resident as defined under Section 2(30) of the Act and the “non-resident” status of the assessee has not been disputed by the Assessing Officer. Further, the assessee submitted that the entire funds had come from

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

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

reassessment itself is quashed, all other issues on merits of the additions, and other technical arguments of ld. Counsel for Page 32 of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) the assessee, in the impugned assessment proceedings, are rendered academic and infructuous. 50. In the result, the appeal of the assessee

ASSTT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), , RAJKOT vs. SYMBOSA GRANITO PRIVATE LIMITED, WANKANER

reassessment or re-computation under sub-section (3) of\nsection 143 or under section 144 or under section 147, as the case may be, with\nrespect to the cases referred to in sub-section (2), shall be made in a faceless manner\nas per the following procedure, namely:\n(xvi) the National Faceless Assessment Centre shall examine the draft assessment

M/S. SIMERO VITRIFIED P. LTD. ,MORBI vs. THE PR. CIT-3 , RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes

68,00,829/- as per normal provisions and income of Rs. 98,46,820/- as per the provisions of section 115JB of Income Tax Act, 1961. Thereafter, on 09.03.2018, assessee Company filed revised ITR declaring total loss of (-) Rs. 13,97,40,413/- The case was selected through 'CASS' for Scrutiny and assessment u/s 143(3) was completed

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)

section 68 amounting to Rs. 90,39,290/- is duly justified, owing to the failure of the assessee to explain the nature and source of cash deposits; no violation of principles of natural justice has been established and no supporting documentary evidence has been submitted either at assessment, therefore findings of the assessing officer, was confirmed by the learned