SHRI JAWAHIR RAVICHANDRA MEHTA,DUBAI(UAE) vs. THE DCIT, CIRCLE-2, RAJKOT, RAJKOT

In the result appeal of the assessee vide ITA/81/Rjt/2020 stands dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

u/s. 148 issued on 27.02.2015 for those years are void ab initio. Under the circumstances the submissions made on the merits of additions in the impugned assessment orders and the additional evidences related to funds are not required to be adjudicated upon. 6. The appeals for AY 1998-99 to AY 2004-05 are allowed.” 43. The relevant part

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT 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

45 Improvement of Zamrala Ratanav Panavi Road Km 0/0 to 6/5 Ta. Botad (under 12th FC Programme) 46 Improvement of Tata, Bhimbad Road (MDR) Km 0/0 to 6/0 Taluka Gadhada (Under Kishan Path) 47 Improvement of Road Under Kishanpath Yojna of Dist. Bhavnagar Pkg. BVN/KP/06-07/03, Ta. Botad / Gadhada 48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT 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

45 Improvement of Zamrala Ratanav Panavi Road Km 0/0 to 6/5 Ta. Botad (under 12th FC Programme) 46 Improvement of Tata, Bhimbad Road (MDR) Km 0/0 to 6/0 Taluka Gadhada (Under Kishan Path) 47 Improvement of Road Under Kishanpath Yojna of Dist. Bhavnagar Pkg. BVN/KP/06-07/03, Ta. Botad / Gadhada 48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

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

45 Improvement of Zamrala Ratanav Panavi Road Km 0/0 to 6/5 Ta. Botad (under 12th FC Programme) 46 Improvement of Tata, Bhimbad Road (MDR) Km 0/0 to 6/0 Taluka Gadhada (Under Kishan Path) 47 Improvement of Road Under Kishanpath Yojna of Dist. Bhavnagar Pkg. BVN/KP/06-07/03, Ta. Botad / Gadhada 48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

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

45 Improvement of Zamrala Ratanav Panavi Road Km 0/0 to 6/5 Ta. Botad (under 12th FC Programme) 46 Improvement of Tata, Bhimbad Road (MDR) Km 0/0 to 6/0 Taluka Gadhada (Under Kishan Path) 47 Improvement of Road Under Kishanpath Yojna of Dist. Bhavnagar Pkg. BVN/KP/06-07/03, Ta. Botad / Gadhada 48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based

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

u/s 148 has been Page 26of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) obtained separately from Joint Commissioner of Income Tax as per the provisions of section 151 of the Act. 40. We have gone through the above reasons recorded by the assessing officer and noticed that these reasons were recorded based