Digjam Limited, Jamnagar vs The Assisstant Commissioner Of Income ... on 29 August, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT
BEFORE DR. ARJUN ... erred in confirming it.
ITA No.369/RJT/2023
Digjam Limited
3. The learned Assessing Officer has erred in law as well as on facts
Digjam Ltd vs Rajkot on 3 July, 2024
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT ... Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-
RAJKOT( Appeal))
Digjam Ltd ........Appellant
Aerodrome Road,
Khodiyar Colony,
Jamnagar, Gujarat
VERSUS
Commissioner
working as
Ref/Mech.HS-II, Aged 41, Res.-Bhaktinagar, B/h. Digjam Mill, Jamnagar
361 006.
:: 3 :: OA No.146/2024 ... Aged 34, Res.- MES, Air Force Station No.1, Nr. Digjam
Mill, Jamnagar 361 003.
79. MES No.186518, Asaraf Sama, S/o. Sh. Allarakha
Division Bench of this Court in the case of Kranti Arora v. DIGJAM Ltd.13
in the following words:-
"18. Dominus litis
Division Bench of this Court in Karanti Arora vs. Digjam Ltd. , 2022
SCC OnLine Del 2023.
63. He further submits that impleadment of the applicants
plaintiffs submit while placing reliance in the matter of Kranti
Arora vs. Digjam Ltd. and Ors. passed in CM (M) No.51983
this Court vide order dated
23.04.2024, shares of ICICI Bank and Digjam Ltd. have been sold for a
consideration of total amount
Sahu Aged About 24 Years R/o Behind Digjam Showroom,
Pandri, Ps Civil Line, Raipur, Civil And Revenue Distt Raipur, Cg, Pin 492001
---- Petitioners
Versus
Sahu Aged About 24 Years R/o Behind Digjam Showroom,
Pandri, Ps Civil Line, Raipur, Civil And Revenue Distt Raipur, Cg, Pin 492001
---- Petitioners
Versus
this Court for selling of
the shares of the ICICI Bank and Digjam Ltd. respectively, which are kept in
dematerialized form with Stock Holding Corporation
