BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

161 results for “reassessment u/s 147”+ Section 142(1)clear

Sorted by relevance

Delhi1,488Mumbai1,462Kolkata381Jaipur370Bangalore355Chennai312Hyderabad309Ahmedabad293Chandigarh182Pune180Rajkot161Raipur150Indore129Surat115Visakhapatnam97Patna70Amritsar65Lucknow60Guwahati59Nagpur48Agra43Cochin37Jodhpur32Telangana30Allahabad27Cuttack22Dehradun19Karnataka17Jabalpur14Panaji10Varanasi7Orissa7Ranchi7SC4Kerala2Calcutta2Rajasthan1

Key Topics

Section 147154Section 148136Addition to Income70Section 26363Section 25052Section 143(3)50Section 142(1)44Reopening of Assessment34Section 143(2)

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 17/RJT/2023[2007-08]Status: DisposedITAT Rajkot28 Mar 2025AY 2007-08

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)

Showing 1–20 of 161 · Page 1 of 9

...
25
Section 148A23
Penalty23
Reassessment14
Section 147
Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 20/RJT/2023[2010-11]Status: DisposedITAT Rajkot28 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 19/RJT/2023[2009-10]Status: DisposedITAT Rajkot28 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 21/RJT/2023[2011-12]Status: DisposedITAT Rajkot28 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI PRASHANT RAMJIBHAI KANDOLIYA,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(4), , RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 429/RJT/2017[2009-10]Status: DisposedITAT Rajkot28 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 24/RJT/2023[2014-15]Status: DisposedITAT Rajkot28 Mar 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 16/RJT/2023[2006-07]Status: DisposedITAT Rajkot28 Mar 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 23/RJT/2023[2013-14]Status: DisposedITAT Rajkot28 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI PRASHANT RAMJIBHAI KANDOLIYA,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(4), , RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 430/RJT/2017[2010-11]Status: DisposedITAT Rajkot28 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 25/RJT/2023[2015-16]Status: DisposedITAT Rajkot28 Mar 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 22/RJT/2023[2012-13]Status: DisposedITAT Rajkot28 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI CHETAN HARILAL BHALODIYA,RAJKOT vs. THE ACIT CENTRAL CIRCLE-1,, RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 18/RJT/2023[2008-09]Status: DisposedITAT Rajkot28 Mar 2025AY 2008-09

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

SHRI PRASHANT RAMJIBHAI KANDOLIYA,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(4), , RAJKOT

In the result, appeals filed by the assessee ( in ITA Nos

ITA 358/RJT/2018[2011-12]Status: DisposedITAT Rajkot28 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 429, 430/Rjt/2017 & 358/Rjt/2018 ("नधा"रण वष"/Assessment Year: (2009-10 To 2011-12) Prashant Ramjibhai Kandoliya, Income Tax Officer, Sanjay & Company, Premjis, Ward-2(1)(4), Vs. Rajput Para Main Road, Rajkot Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Auhpk6407E (अपीलाथ"/Assessee) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos. 16 To 25/Rjt/2023 ("नधा"रण वष"/Assessment Year: (2006-07 To 2015-16) Chetankumar Haribhai The Acit, Bhalodiya, Prop. Of Yash Central Circle-1 Vs. Enterprise, 202, Darshan Rajkot Complex, Opp. Bombay Garage, Gondal Road, Rajkot "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adypb7423K (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, A.R. राज"व क" ओर से/Respondent By : Shri Sanjay Punglia, Cit-D.R. सुनवाई क" तार"ख/ Date Of Hearing : 27/03/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/03/2025 आदेश / O R D E R Per Bench: Captioned 13 Appeals Filed By The Different Assessees, Pertaining To Different Assessment Years, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn

For Appellant: Shri Sunny Mehta, A.RFor Respondent: Shri Sanjay Punglia, CIT-D.R
Section 129Section 142(1)Section 143(3)Section 147Section 148

142(1) 20.10.2016 20.10.2016 28.10.2016 Assessee was requested to file return within 30 days. u/s!43(3) 16.12.2016 20.12.2016 22.12.2016 Non attended 29.11.2016 The assessee filed a ROI along with letter intimating return filed u/s 139(1) may be treated as in response to notice u/s 148 of the IT. Act. on dtd. 29.11.2016 Show Cause notice

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

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court

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

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court

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

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court

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

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court

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

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court

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

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court

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

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

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

u/s 151 of the Act, hence, reassessment order framed by the assessing officer under section 147, read with section 143(3) of the Act, should be treated invalid, and therefore, the reassessment order framed by the assessing officer, may be be quashed and for that, learned Counsel for the assessee relied on the judgement of Hon’ble High Court