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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

9,00,000/- was received back by the assessee, during the year under consideration and was not accounted for in regular books of account. However, the same is added as profit chargeable to tax u/s 41(1) of the Act, in the order u/s 147 dated 30-03-2023 by the assessing officer. Hence, when no addition was made

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

e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s. 144 of the Act. 4. That, the Ld. CIT(A) has wrongly set-aside the denial of exemption u/s

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

e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s. 144 of the Act. 4. That, the Ld. CIT(A) has wrongly set-aside the denial of exemption u/s

MANSUKHLAL KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

e-mail to jamnagar.pcit@incometax.gov.in or by any other postal modes / personal appearance or through your authorized representative latest by 27/10/23 at 5:30 pm, failing which it may be presumed that you have no submission to make and revision order will be passed, based on the details and materials available on record." 7. In response to the above notice

BHANUBEN MANSUKHLAL KHIMASIYA,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

e-mail to jamnagar.pcit@incometax.gov.in or by any other postal modes / personal appearance or through your authorized representative latest by 27/10/23 at 5:30 pm, failing which it may be presumed that you have no submission to make and revision order will be passed, based on the details and materials available on record." 7. In response to the above notice

MANSUKHLAL KHIMJI KHIMASIYA,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

e-mail to jamnagar.pcit@incometax.gov.in or by any other postal modes / personal appearance or through your authorized representative latest by 27/10/23 at 5:30 pm, failing which it may be presumed that you have no submission to make and revision order will be passed, based on the details and materials available on record." 7. In response to the above notice

JAYESH KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

e-mail to jamnagar.pcit@incometax.gov.in or by any other postal modes / personal appearance or through your authorized representative latest by 27/10/23 at 5:30 pm, failing which it may be presumed that you have no submission to make and revision order will be passed, based on the details and materials available on record." 7. In response to the above notice