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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

Search and seizure action named "Operation Star Alliance" conducted by the Investigation Wing of the Income Tax Department. During the course of survey proceedings, at the premise of M/s. Classic Network Pvt. Ltd (CNPL), various incriminating documents in the form of loose papers and digital data in the form of computer backup were found and impounded. The impounded data revealed

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

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

u/s 148 of the Act is not clear about the initiation of reassessment proceedings as a result of search initiated in the case of the assessee or the search initiated in the case of the third party and the procedure laid down in section 148A of the Act has not been followed. However, learned CIT(A) observed thatin

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

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

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. Thebackup contained key accounting files of the entire group in a systematic manner, like the accounts of (1) Sale of units (2) Cost of lands (3) Expenses

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

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

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. Thebackup contained key accounting files of the entire group in a systematic manner, like the accounts of (1) Sale of units (2) Cost of lands (3) Expenses

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

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

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. Thebackup contained key accounting files of the entire group in a systematic manner, like the accounts of (1) Sale of units (2) Cost of lands (3) Expenses

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

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

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. Thebackup contained key accounting files of the entire group in a systematic manner, like the accounts of (1) Sale of units (2) Cost of lands (3) Expenses

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

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

seizure action at the residential premise of Shri Girish Vanjani, Pen Drives and Hard Discs were recovered. Forensic Mirror Imaging (Digital Data Backup) of these devices was taken and the same were seized. Thebackup contained key accounting files of the entire group in a systematic manner, like the accounts of (1) Sale of units (2) Cost of lands (3) Expenses