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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

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

3 & 4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

KISHAN BEEJ,JAMNAGAR vs. ITO WARD 2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :

3 income was filed in response to notice u/s 148 of the Act, by the assessee. Thereafter, notice u/s 142(1) of the Act, was issued on 15.11.2021. Further notice u/s 142(1) of the Act, dated 16.12.2021 along with questionnaire was issued. However, the assessee did not file reply before the assessing officer, therefore assessing officer made addition

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

149 requires assessing officers to issue a notice of reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

149 requires assessing officers to issue a notice of reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered

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

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

147 of the Act is incurably and defective. In para-3 of SCN, it is stated that the provision of Section 149(1)(b) has been followed by taking approval from the specified authority. However, as submitted above, there is no mention of asset or expenditure represented by the alleged-escaped income and hence, the notice issued u/s