Which sections of the Income Tax Act does Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates* come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 142(1), Section 115BBE, Section 143(2), Section 68.

Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates*

Q: How many judgments cite Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates*?

69 judgments on BharatTax cite Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates* (106 Taxmann.com 31), spanning 2019 to 2026.

106 Taxmann.com 31Supreme Court of India2019#1623 most cited

What is Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates* authority for?

A revisional order under Section 263 is not sustainable if the Assessing Officer has already made detailed enquiries regarding the issue (such as on-money receipts) that forms the basis of the revision, as this indicates the assessment order is not erroneous or prejudicial to the interest of revenue.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT-2 v. Shree Gayatri Associates · Section 263 · revisional order · on-money receipts · AO detailed enquiry · assessment not erroneous · prejudicial to revenue · Section 69A · Section 143(3) · SLP dismissed

Sections most often in play

Section 143(3)Section 263 Section 142(1)Section 115BBE Section 143(2)Section 68 Section 132 Section 139(1)

Issues it is cited on

on money receipt prejudicial to interest of revenue revision u/s 263 inadequate enquiry on-money lack of enquiry revision under section 263 section 263(1)principal commissioner of income-tax assessment order erroneous erroneous and prejudicial malabar industrial

Judgments citing Principal Commissioner of Income-tax 2 v. Shree Gayatri Associates*

Sachchade Food Pvt. Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

ITA 89/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 89/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2016-2017 Sachchade Food Private Limited, P.C.I.T., 407/3, New Ahmedabad Industrial Vs. Ahmedabad-3, Estate, Ahmedabad. Village: Moraiya Tal. Sanand, Ahmedabad-382213. Pan: Aatcs9292G

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri James Kurian, CIT. D.R

Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 89/AHD/2021 िनधा"रण वष"/Asstt. Year: 2016-2017 Sachchade Food Private Limited, P.C.I.T., 407/3, New Ahmedabad Industrial Vs. Ahmedabad-3, estate, Ahmedabad. Village: Moraiya Tal. Sanand, Ahmedabad-382213. PAN: AATCS9292G (Applicant) (Respondent) Assessee by : Shri Mehul Thakkar, A.R Revenue by : Shri James Kurian, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 26/09/2022 घोषणा क" तारीख /Date of Pronouncement: 0…

M/S. Emboza Granito Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 240/RJT/2019[2016-17]Status: DisposedITAT Rajkot30 Sept 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 143Section 143(3)Section 263Section 32ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017 M/s Emboza Granito Pvt. Ltd., The Principal Commissioner of Survey No.239/241/241, Vs. Income-tax-3, Sartanpar Road, Rajkot. At. Matel, Dist. Morbi. PAN: AAECE0061G Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 07/07/2022 घोषणा क" तारीख /Date of Pronouncement: 03/10/2022 आदेश/O R D E R PER…

Suresh Chand Gupta, Gandhidham vs. Pr. CIT, Rajkot-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 43/RJT/2022[2017-18]Status: DisposedITAT Rajkot28 Sept 2022AY 2017-18

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R

Section 10Section 143(3)Section 14ASection 263Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year: 2017-18 Shri Sureshchand Gupta The Pr. Commissioner of Plot No. 8, Sector-8, Income Tax, Rajkot-1, Vs Kiran House, Gandhidham Aayakar Bhawan, Race (Kutch), Gujarat-370201 Course Ring Road, Rajkot-360001 PAN: ABZPG6744K (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- This appeal has been filed by the Ass…

Shri Kuldipsinh Bhikhubha Basiya, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 153/RJT/2022[2017-18]Status: DisposedITAT Rajkot16 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 153/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 Shri Kuldipsinh Bhikhubha Basiya, The Principal Commissioner Office No. 330, Vs. Of Income Tax, Star Plaza, Rajkot-1, Nr. Circuit House, Rajkot. Phulchhab Chowk, Rajkot.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 142(1)Section 143(3)Section 144Section 154Section 234ASection 263Section 69C

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 153/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 Shri Kuldipsinh Bhikhubha Basiya, The Principal Commissioner Office No. 330, Vs. of Income Tax, Star Plaza, Rajkot-1, Nr. Circuit House, Rajkot. Phulchhab Chowk, Rajkot. PAN: ACBPB3675M Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 08/07/2022 घोषणा क" तारीख /Date of Pronouncement: 16/09/2022…

The Rajkot Nagrik Sahakari Bank Ltd. Rajkot, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 65/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 65/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 Rajkot Nagrik Sahakari Bank Ltd. The Principal Commissioner Of Sanghavi & Co. Vs. Income Tax, Chartered Accountants, Range-1, “Prasham”, 4Th Floor, Rajkot. Near Bilkha Plaza, Kasturba Road, Rajkot-360001. Pan: Aaaar2912F

For Appellant: Shri Gaurang Sanghvi, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 142(1)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 65/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 Rajkot Nagrik Sahakari Bank Ltd. The Principal Commissioner of Sanghavi & Co. Vs. Income Tax, Chartered Accountants, Range-1, “Prasham”, 4th Floor, Rajkot. Near Bilkha Plaza, Kasturba Road, Rajkot-360001. PAN: AAAAR2912F Assessee by : Shri Gaurang Sanghvi, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख…

M/S Premji Valji & Sons, Rajkot-Gujarat vs. The Pr. CIT-1, Rajkot

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

ITA 125/RJT/2022[2017-18]Status: DisposedITAT Rajkot09 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 125/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Premji Valji & Sons, The Principal Commissioner Of “Kuvarjibhai Tower”, Vs. Income Tax, Palace Road, Rajkot-1, Rajkot. Rajkot. Pan: Aacfp7696K

For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 143(3)Section 263Section 269S

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 125/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s Premji Valji & Sons, The Principal Commissioner of “Kuvarjibhai Tower”, Vs. Income Tax, Palace Road, Rajkot-1, Rajkot. Rajkot. PAN: AACFP7696K Assessee by : Shri R.D. Lalchandani, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 04/07/2022 घोषणा क" तारीख /Date of Pronouncement: 09/09/…

Rajshanti Metals Pvt. Ltd., Jamnagar vs. The Pr. Commr. of Income Tax, Jamnagar

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

ITA 176/RJT/2016[2011-12]Status: DisposedITAT Rajkot09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 176/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 Rajshanti Metals Pvt. Ltd., The Principal Commissioner Of B-42, Gidc, Vs. Income Tax, Shankar Tekri, Jamnagar. Jamnagar.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT. D.R

Section 133ASection 143(3)Section 263Section 80

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 176/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 Rajshanti Metals Pvt. Ltd., The Principal Commissioner of B-42, GIDC, Vs. Income Tax, Shankar Tekri, Jamnagar. Jamnagar. PAN: AABCR0211Q Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 30/06/2022 घोषणा क" तारीख /Date of Pronouncement: 09/09/2022 आदेश/O R D E R PER BENCH: The captioned appeal…

Shiv Shakti Ginning and Pressing Pvt. Ltd, Adipur Kutch vs. The PCIT, Rajkot-1, Rajkot

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

ITA 102/RJT/2022[2017-18]Status: DisposedITAT Rajkot07 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 102/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Shiv Shakti Ginning & Pressing The Principal Commissioner Private Limited, Vs. Of Income Tax, Plot No.1, Ward No.1/B, Rajkot-1, Opp. Aum Mandir, Rajkot. Industrial Area, Adipur-370205 (Gujarat)

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev jain, CIT. D.R

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 102/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s Shiv Shakti Ginning and Pressing The Principal Commissioner Private Limited, Vs. of Income Tax, Plot No.1, Ward No.1/B, Rajkot-1, Opp. AUM Mandir, Rajkot. Industrial Area, Adipur-370205 (Gujarat) PAN: AALCS2989L Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev jain, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 29/06/2022 घोषणा क" तारीख /Dat…

Vinay Infratech Pvt Ltd, Rajkot vs. The PCIT, Rajkot-1, Rajkot

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

ITA 101/RJT/2022[2017-18]Status: DisposedITAT Rajkot07 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 101/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Vinay Infratech Pvt. Ltd., The Principal Commissioner Of 110-112, Silver Chamber, Vs. Income Tax, Tagore Road, Rajkot-1, Rajkot. Rajkot.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 101/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s Vinay Infratech Pvt. Ltd., The Principal Commissioner of 110-112, Silver Chamber, Vs. Income Tax, Tagore Road, Rajkot-1, Rajkot. Rajkot. PAN: AADCV4950C (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख /Date of Pronouncement: 07/09/2022 आदेश/O R…

Om Prakash Agarwal, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1, Jaipur

In the result, the appeal is allowed

ITA 204/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Aug 2022AY 2017-18

Bench: Us. In This Appeal The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Praveen Saraswat (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)

Section 131Section 142(1)Section 143(1)Section 143(2)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 204/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Om Prakash Agarwal Principal Commissioner of Vs. 256, Chhoti Chaupar, Income Tax, Jaipur-1, Jaipur. Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABWPA 2846 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat (C.A.)…

M/S. Infinity Transport Soluation P. Ltd. Rajkot, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 137/RJT/2022[2017-18]Status: DisposedITAT Rajkot10 Aug 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 137/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S. Infinity Transoft Solution The Principal Commissioner Of Pvt. Ltd., Vs. Income Tax-1, Infinity House P-9, Rajkot. Vishwakarma Society, Near Vavdi Water Tank, 150 Feet Ring Road, Rajkot-360004. Pan: Aadc15680G

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT.D.R

Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 137/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s. Infinity Transoft Solution The Principal Commissioner of Pvt. Ltd., Vs. Income Tax-1, Infinity House P-9, Rajkot. Vishwakarma Society, Near Vavdi Water Tank, 150 Feet Ring Road, Rajkot-360004. PAN: AADC15680G (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 01/07/2022 घो…

Rishi Kiran Logistics Private Limited, Kachchh vs. The PCIT, Rajkot-1, Rajkot

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

ITA 136/RJT/2022[2017-18]Status: DisposedITAT Rajkot10 Aug 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 136/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S. Rishi Kiran Logistics Pvt. Ltd., The Principal Commissioner Of Plot No.8, Vs. Income Tax, Opp. Post Office, Rajkot-1, Gandhidham, Rajkot. Kutch-370201. Pan: Aadcr4880P

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT.D.R

Section 142(1)Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 136/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s. Rishi Kiran Logistics Pvt. Ltd., The Principal Commissioner of Plot No.8, Vs. Income Tax, Opp. Post Office, Rajkot-1, Gandhidham, Rajkot. Kutch-370201. PAN: AADCR4880P (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 01/07/2022 घोषणा क" तारीख /Date of Pronouncement: 10/0…

M/S Greenwell Orchards, Ahmedabad vs. The Pr.CIT-3, Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 695/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2009-10

For Appellant: Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.RFor Respondent: Shri A.P. Singh, CIT/DR

Section 10Section 143Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2009-10 M/s. Greenwell Orchards The Principal Nr. Gujarat Bottling, Commissioner of Rakhiyal Road, Rakhiyal, Vs Income Tax - 3, Ahmedabad Ahmedabad (Respondent) PAN: AABFG4602M (Appellant) Appellant by : Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.R. Respondent by : Shri A.P. Singh, CIT/DR. Date of hearing : 22-06-2022 Date of pronouncement : 26-08-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the as…

M/S. Perth Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 191/RJT/2019[2015-16]Status: DisposedITAT Rajkot29 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 191/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/S. Perth Ceramic Pvt. Ltd., The Principal Commissioner Of At. Unchi Mandal, Vs. Income Tax-3, Opp. 66 Kva Sub Station, Rajkot. Morbi-363641. Pan: Aahcp6296P

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R

Section 143(2)Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 191/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/s. Perth Ceramic Pvt. Ltd., The Principal Commissioner of At. Unchi Mandal, Vs. Income Tax-3, Opp. 66 Kva Sub Station, Rajkot. Morbi-363641. PAN: AAHCP6296P (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 07/07/2022 घोषणा क" तारीख /Date of Pronouncement: 29/07/2022 आदेश/O…

Shri Rahul Dharmendra Shah, Ahmedabad vs. The Pr. CIT-5, Ahmedabad

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

ITA 75/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 75/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. Of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. Pan: Cqjps5772C

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vijay Kumar Jaiswal, Sr. DR

Section 10(38)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 75/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. PAN: CQJPS5772C And आयकर अपील सं./ITA Nos. 72/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Dharmendra Champaklal The Principal Commissioner Shah, Vs. of Income Tax-5, 14, Chandra Prakash Society, Ahmedabad. Vibhag-…

Shri Dharmendra Champaklal Shah, Ahmedabad vs. The Pr.CIT-5, Ahmedabad

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

ITA 72/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2015-16

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vijay Kumar Jaiswal, Sr. DR

Section 10(38)Section 143(3)Section 263

M/S. Orbit Ceratiles P. Ltd., Morbi vs. The Pr. CIT-1, Rajkot

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

ITA 103/RJT/2022[2017-18]Status: HeardITAT Rajkot01 Jul 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./I.T.A. No.103/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18)

For Appellant: Shri Mehul RanuraFor Respondent: Shri Sanjeev Jain, CIT. D.R

Section 142(1)Section 143(3)Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.103/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18) M/s. Orbit Ceratiles Pvt. Ltd., Pr.C.I.T., बनाम/ 08 A National Highway, Rajkot. Vs. Opp. GEB Sub Station, Lalpar, Morbi-363642. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACO5462D (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Mehul Ranura ""यथ" क" ओर से/Respondent by : Shri Sanjeev Jain, CIT. D.R. सुनवाई क" तार"ख…

Pramukh Realty, Junagadh vs. The PCIT, Rajkot-1, Rajkot

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

ITA 93/RJT/2022[2017-18]Status: HeardITAT Rajkot30 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./I.T.A. No.93/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18)

For Appellant: Shri Mehul RanpuraFor Respondent: Shri Sanjeev Jain, CIT. D.R

Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.93/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18) M/s. Pramukh Realty, Pr.C.I.T., बनाम/ Shop No.05, Rajkot. Vs. First Floor, City Centre, Opp. New Collector Office, B/H Sardar Baug, Junagadh-362001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAPFP9723L (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Mehul Ranpura ""यथ" क" ओर से/Respondent by : Shri Sanjeev Jain, CIT.…

Vanraj Protein Industries, Junagadh vs. The PCIT, Rajkot-1, Rajkot

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

ITA 104/RJT/2022[2017-18]Status: HeardITAT Rajkot29 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./I.T.A. No.104/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18)

For Appellant: Shri Mehul RanuraFor Respondent: Shri Sanjeev Jain, CIT. D.R

Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.104/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18) M/s. Vanraj Protein Industries, Pr.C.I.T., बनाम/ 1782, GIDC-II, Rajkot. Vs. Dolatpara, Junagadh-362001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFV4770D (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Mehul Ranura ""यथ" क" ओर से/Respondent by : Shri Sanjeev Jain, CIT. D.R. सुनवाई क" तार"ख / Date of Hearing 27/06…

Sandip Kanubhai Patel, Ahmedabad vs. The Pr.CIT-3, Ahmedabad

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

ITA 104/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad10 Jun 2022AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 104/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Sandip Kanubhai Patel, Principal Commissioner Of Avirat House, Vs. Income Tax-3, Nr. Science City, Ahmedabad. Sola Science City Road, Sola, Ahmedabad.

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri Alok Kumar, CIT. D.R

Section 11Section 143(3)Section 54B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 104/AHD/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Sandip Kanubhai Patel, Principal Commissioner of Avirat House, Vs. Income Tax-3, Nr. Science City, Ahmedabad. Sola Science City Road, Sola, Ahmedabad. PAN: AGLPP6991J (Applicant) (Respondent) Assessee by : Shri Parin Shah, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 25/05/2022 घोषणा क" तारीख /Date of Pronouncement: 24/06/2022 आदे…