TMI Blog2020 (3) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... ckdrop that in Manzil Dineshkumar Shah [ 2018 (5) TMI 1176 - GUJARAT HIGH COURT] holding that Assessing Officer cannot take recourse the impugned proceedings just for the purpose of verification as has been upheld up to the hon'ble apex court in Manzil Dineshkumar Shah [ 2019 (1) TMI 1284 - SC ORDER] we adopt the very reasoning mutatis mutandis herein to quash the impugned assessment. Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maheshwari Devi W/o Shri Deo Narayan Parihast, Dhanukdtola, Deoghar has sold 35 acres land amounting to Rs. one crore but income Tax return has not filed for the A.Y 2009-10. He has invested huge amount in land during the year. Some of these land properties have also been sold during the year and earning lakhs of rupees from these sale transaction which need to be verified. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hon'ble Gujarat high court s judgment in Principal Commissioner of Income Tax-5 vs. Manzil Dineshkumar Shah (2018) 406 ITR 326 (Guj) holding that Assessing Officer cannot take recourse the impugned proceedings just for the purpose of verification as has been upheld up to the hon'ble apex court in Principal Commissioner of Income Tax-5 vs. Manzil Dineshkumar Shah (2019) 101 taxmann.com 259 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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