DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Dhirubhai Nanjibhai Kachchadia, I.T.O. Ward-2, B-9/83, Near Ambaji Temple, Vapi. Vs. Haria Hospital Road, Gidc, Vapi (Gujarat)-396395. Pan No. Acppk 1953 R Appellant/ Respondent Respondent/ Assessee

264, in village Lajpor, Taluka –Choryasi, District Surat on 26/04/2010. The sale consideration of said land on the sale deed was shown at Rs. 95,60,600/-. The Assessing Officer on receipt of said information, noted that the assessee has not offered capital gain in the return of income. On the basis of such information, the Assessing Officer made

DAGINA JEWELLERS INDIA (P) LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S. DAGINA JEWELLERS PVT. LTD., , SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DY. COMMISSIONER OF INCOME TAX, CENTRA CIR.2, SURAT vs. DAGINA JEWELLERS INDIA PVT. LTD., SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

DAGINA JEWELLERS INDIA (P) LTD,SURAT vs. ACIT, CENTRAL CIRCLE-2, SURAT

In the result, grounds Nos

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

264 12,12,00,000 20. However, the assessing officer observed that as evidenced by the digital analysis of the data found and impounded, which is duly discussed in detail in the show cause notice dated 18.10.2019, the director of the assessee- company Shri Ramesh Ganna could not adduce proper explanation at the time of survey in respect of anomalies

JAYVADAN RUGHNATHWALA,SURAT vs. ITO, WARD-1(2)(1), SURAT

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth Assessment Year 2018-19

reassessment scheme, it is safely concluded that from 29th March 2022 the show-cause notice u/s 148A(b) should have been issued only by the National Faceless Assessment Centre ("NFAC") and not by the Jurisdictional Assessing Officer ("JAO") Therefore, show cause notice issued by any authority other than NFAC is liable to be quashed. The reliance is placed