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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power to Page 16of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) issue notice u/s 148 of the Act, and if such approval is not signed, then consequences assessment proceedings, are invalid

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

80,00,000/-, as on-money in assessee's hands alleged to be arising from\nmaterial found from a third party and thus erred in upholding rejection of books of\naccount u/s 145(3) of the Act, based on which the Assessing Officer treated_50%\nthereof being Rs.4,90,00,000/-, as estimated unaccounted profit of the assessee.\n[This

ABDULKADAR HAJIAHMED VADIWALA,JAMNAGAR vs. PR. COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeal filed by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.103/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2016-17 Abdulkadar Hajiahmed Vadiwala The Pr.Cit बनाम Maniar Street, Lindi Bazar Jamanagar. Jamnagar-361001 Vs. Pan : Aatpv 4729 Q (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

Section 148-to issue a reassessment notice. 80. In Ashish Agarwal (supra), this Court directed that Section 148 notices which

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

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

80 IA(4) of the Act. However, Ld. I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 8 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. CIT(Appeals) dismissed the assessee’s appeal with the following observations: “6. The decisions relied by the appellant were carefully gone through and it was observed that

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

80 IA(4) of the Act. However, Ld. I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 8 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. CIT(Appeals) dismissed the assessee’s appeal with the following observations: “6. The decisions relied by the appellant were carefully gone through and it was observed that

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

80 IA(4) of the Act. However, Ld. I.T.A Nos. 287, 288, 340 & 341/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 8 Backbone Projects Ltd. vs. DCIT & ACIT vs. Backbone Projects Ltd. CIT(Appeals) dismissed the assessee’s appeal with the following observations: “6. The decisions relied by the appellant were carefully gone through and it was observed that