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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

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

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 on the guess work and conjuncture, and assessing officer did not have definite information to say that particular income of the assessee has escaped from assessment. It seems to us that assessing officer recorded

ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI

In the result, appeal filed by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)

151(i) of the Act for issuance of order under section 148A(d) and notice under section 148 of the Act is valid and therefore, contention of the petitioners is not tenable in view of facts of the case. 65. The alternative contention of the petitioner as to whether notices would be valid notice or invalid notice considering

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD 2, SURENDRANAGAR, SURENDRANAGAR

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

151(i) of the Act for issuance of order under section 148A(d) and notice under section 148 of the Act is valid and therefore, contention of the petitioners is not tenable in view of facts of the case. 65. The alternative contention of the petitioner as to whether notices would be valid notice or invalid notice considering

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD-2, SURENDRANAGAR, SURENDRANAGAR

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

151(i) of the Act for issuance of order under section 148A(d) and notice under section 148 of the Act is valid and therefore, contention of the petitioners is not tenable in view of facts of the case. 65. The alternative contention of the petitioner as to whether notices would be valid notice or invalid notice considering

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

68 of unsecured loans received of Rs.85,00,000/-, ought to have considered the understated vital facts, being; a) The exhaustive documentary evidences, being Ledger, Confirmation, PAN, Own bank statement, I.T return, bank statement and balance sheet of lenders and TDS certificate for interest payment to prove the identity, genuineness and credit-worthiness of the lenders has not been disproved

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

In the result the appeal filed by the assessee is allowed partly for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

151 of the Act is a valid approval in the light of the judgement of Hon’ble Gujarat High Court in the case of Shri Baldevbhai Bhikhabhai Patel as discussed above. Thus, ITA Nos.30,33 & 28/Rjt/2020 A.Y. 2010-11, 2013-14 & 2015-16 7 we do not find any infirmity in the initiation of the assessment framed under section

ILA JIGNESHKUMAR VAKHARIA,RAJKOT vs. THE INCOME TAX OFFICER, WARD 1(2)(1), RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 599/Rjt/2025 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Ila Jignesh Kumar Vakharia, Vs. The Income Tax Officer, Ward Bagasra Road, At Derdi Kumbhaji, 1(2)(1), Derdi – Gondal - 364465 New Aayakar Bhawan, Vatiaka Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqfpv0899R (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 20 / 01 /2026

section 151 of the Act. The Ld. PCIT has merely signed the letter of approval, wherein a list of cases is mentioned for which Ila Jigneshkumar Vakharia approval is being granted. It has been mentioned in the last para of the approval that amount escaping assessment is more than Rs. 50 lacs, therefore, approval is granted. There