UNIQUE FORGE GUJ PRIVATE LIMITED,SHAPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), RAJKOT

ITA 185/RJT/2026Status: DisposedITAT Rajkot31 July 2026AY 2015-163 pages

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Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Vimal Desai, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 09/07/2026

Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 10.02.2026 arising in the matter of assessment order passed u/s. 147 r.w.s. 144B of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2015-

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