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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

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

block assessments u/s 153A/153C r.w.s.143(3) of the Act for A.Y.2013-14 to 2018-19 and u/s 143(3) for A.Y.2019-20 are pending. Meanwhile, for A.Y.2012-13. Further, certain incriminating materials found and impounded from the business premises of M/s Classic Network Private Limited during the course of survey proceeding. 2. As per appraisal report and impounded material, a paper was impounded

SHRI KAMLESH DEORAJ JAIN,GANDHIDHAM KUTCHH vs. THE ITO WARD 1 , GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 62/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near Iffco Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (अपीलाथ"/Appellant) (""थ"/Respondent)

section 148 of the Act, Kamlesh Deoraj Jain on the issue that assessee could not explain, the purchase of salt of Rs. 43,75,64,479/- from M/s. Ankur Chemfood Ltd, during the financial year 2017- 18, relevant to the assessment year 2018-19. During the assessment proceedings, the assessing officer noticed that an inquiry by investigation wing

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

block period u/s.158BB was to be made on the basis of evidence found as a result of search or requisition of books of accounts, there is no such stipulation in sec.153A and sec.153BC specifically states that the provisions of Chapter-XIV-B, under which sec.158BB falls, would not be applied where a search was initiated u/s. 132 after 31/5/2003

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

block period u/s.158BB was to be made on the basis of evidence found as a result of search or requisition of books of accounts, there is no such stipulation in sec.153A and sec.153BC specifically states that the provisions of Chapter-XIV-B, under which sec.158BB falls, would not be applied where a search was initiated u/s. 132 after 31/5/2003

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat