SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped assessment in his case for the relevant assessment year and results of enquiry conducted, if any, as per clause (a); 4. On perusal of Section 148A(b) of the Act, it is submitted that, the notice u/s 148A

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

TDS u/s 194A of the Act; d) The Ld. assessing officer did not conduct any sort of enquiry/investigation and had not issued any notices u/s.133(6)/131 to the lenders and their bankers to verify the transactions; e) The Ld. assessing officer had not provided the copies of contrary material/evidence and statements of 3rd parties for rebuttal and also

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

148 within the mandatory scope of the Faceless Scheme (NaFAC). The issuance of the notice by the Jurisdictional AD after 29.03.2022 constitutes an action performed without jurisdiction, 6. Jurisdictional Error in Deciding Own Jurisdiction (Section 124): The AG erred in disposing of the Appellant's challenge to his jurisdiction (based on pecuniary limits and jurisdictional orders under Section 120) himself

THE DCIT, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. KISHORE PROJECTS PVT. LTD.,, RAJKOT-GUJARAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

148 was issued on 14.10.2009 and served upon the assessee on 06.11.2009. The assessee was provided a detailed order providing reasons recorded for reopening of the case. The assessee filed objection on 15.09.2010 with respect to reopening of the assessment. But he objection filed by the assessee was rejected by the Assessing Officer on 04.10.2010. The Assessing Officer made addition

THE DCIT, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. KISHORE PROJECTS PVT. LTD.,, RAJKOT-GUJARAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

148 was issued on 14.10.2009 and served upon the assessee on 06.11.2009. The assessee was provided a detailed order providing reasons recorded for reopening of the case. The assessee filed objection on 15.09.2010 with respect to reopening of the assessment. But he objection filed by the assessee was rejected by the Assessing Officer on 04.10.2010. The Assessing Officer made addition

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

TDS\nu/s 194A of the Act;\nd) The Ld. assessing officer did not conduct any sort of\nenquiry/investigation and had not issued any notices u/s.133(6)/131_to\nthe lenders and their bankers to verify the transactions;\ne) The Ld. assessing officer had not provided the copies of contrary\nmaterial/evidence and statements of 3rd parties for rebuttal and also\ndid

PRANAM ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.391/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pranam Enterprise Vs. The Dcit Office No.3, City Centre, Opp. Circle-1(1), Rajkot New Collector Office, Junagadh – 362001, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp7926H (Assessee) (Respondent) Assessee By Shri Mehul Ranpura, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr.Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 06/03/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

148; (f) the amount of deemed total income reassessed as per the provisions 128- ITA.391/RJT/2024 – A.Y. 2017-18 Pranam Enterprise vs. DCIT of section 115JB or section 115JC, as the case may be, is greater than the deemed total income assessed or reassessed immediately before such reassessment; (g) the income assessed or reassessed has the effect of reducing the loss

K.G.N.ENTERPRISE,VERAVAL vs. INCOME TAX OFFICER, VERAVAL

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.181/Rjt/2025 िनधा"रण वष"/Assessment Year : 2019-20 K.G.N. Enterprise बनाम/ Income Tax Officer Al Iraki Bageraza Lucky Colony, Vs Ward – 4, Range 201, Junagarh, Ner Somnathtokish, Behind Amit Veraval Akela Clinic, Veraval, Gir Somnath, Gujarat - 362264 "ायीलेखासं./जीआइआरसं./Pan/Gir No.:Aatfk8798E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri R. B. Shah, Ld. Ar राज"की ओर से / Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख /Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement : 09/12/2025 आदेश/Order

section 147 r.w.s 148 of the Act, that income chargeable to tax of Rs. 11,87,999/- has escaped assessment for the year under consideration. Therefore, the notice was issued by the assessing officer, asking the assessee to explain the contract receipts amounting to Rs. 11,87,999/-. 2 K.G.N. Enterprise vs. ITO 4.During the assessment proceedings, in response

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee has relied on the various judgements. However, ld CIT(A) rejected the\nabove contention

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\n==End of OCR for page 11==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\n==End of OCR for page 11==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n\n11\n\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee has relied on the various judgements. However, ld CIT(A) rejected the\nabove contention

A.C.I.T CIRCLE-2(1), RAJKOT vs. SANSKAR DEVELOPERS, RAJKOT

In the result, the appeal filed by the Revenue is allowed for statistical purposes, whereas cross objection (CO ) filed by the assessee is dismissed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 242/Rjt/2024 (िनधा"रण वष"/Assessment Year: (2015-16) Assisstant Commissioner Of Income- Sanskar Developers Tax, Circle-2(1), Rajkot, Room No. 311, Shop No. 1, Shri Raj Complex, 1- Vs. 3Rd Floor, Aayakar Bhawan, Race Madhav Park, B/H. Vijay Hostel, Course Road, Rajkot – 360001 150Ft Ring Road, Rajkot – 360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackfs 2310 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 148 of the Act in a proper way. The Ld. Counsel for the assessee also stated that initiation of re-assessment proceedings u/s 147 r.w.s. 148 of the Act was bad in law. 16. On the other hand, Ld. CIT-DR for the Revenue, relied on the findings of the learned CIT(A), so far initiation of reassessment proceedings

NIHIL NITINBHAI BHUPTANI,RAJKOT vs. INCOME TAX OFFICER, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini

section 148 of the Act. The reopening is not justified 2. The Commissioner of Income Tax [Appeals] erred in upholding the disallowing Rs 140000 being the amount paid as donation to a political party 3. The Commissioner of Income Tax [Appeals] erred in not directing the AO to give credit for the TDS

VALJI HARJI HIRANI,BHUJ vs. ITO.(INT.TXN), GANDHIDHAM

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.119/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2018-19) Valji Harji Hirani Vs. Ito, (Int. Txn) Meghpar, Nr. Dena Bank, Gandhidham (Gujarat) – 370201 Bhuj (Gujarat) - 370430 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agjph6338K (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Smt. Pallavi, Ld. Cit(Dr) : 05/08/2025 Date Of Hearing Date Of Pronouncement : 03/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay)-2018-19, Is Directed Against The Order Passed By The Dispute Resolution Panel(Drp-2), Vide Order Dated 29.12.2023, Which In Turn Assessment Order Passed By Income Tax Department / Assessing Officer Under Section 144C(5) Of The Income Tax Act, 1961 (In Short “The Act”), Vide Order Dated 18.01.2024. (Ita 2. Grounds Of Appeal Raised By The Assessee, Are As Follows: 1. The Learned Drp Panel Has Erroneously Applied Section 69 By Focusing On The Conditions Outlined In Section 69 Without Duly Considering The Applicant'S Submission Regarding The Source Of The Investment. It Is Emphasized That The Nre Fdrs In Question Are From Previous Years & Have Been Made From After Tax Income Earned Abroad, As Clearly Stated In The Submission. The Panel Has Failed To Acknowledge The Satisfactory Explanation Provided By The Assessee Regarding The Source Of Acquisition Of The Investment. Shri Leuva Patel Kelavani Mandal

148 of the act declaring total income of Rs. 50,942/- being interest from NRO Saving account. Copy of the computation of total income and ITR. During the assessment proceedings Ld. AO asked for the details of the source of investment made in the Time Deposit made with the Bank of India of Rs. 1,05,06,365/-. In this

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

section 250 was issued scheduling the hearing through Video Conferencing on\n09.02.2024 at 3.00 PM, However, there was no response from the appellant to the\nsaid opportunitygranted for hearing which is far from truth and facts of the circumstances\nof the case for the reason that the said letter was issued to the assessee requesting\nITA Nos. 111-113/Rjt/2024A.Ys

AMARDEEP EXPORTS,JAMNAGAR vs. INCOME TAX OFFICERWARD 1(3), JNR, JAMNAGAR

In the result, the appeal is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

TDS return – other interest (section 164A) Rs. 1,64,527/- 3. Cash transaction of Rs. 100000 and more Rs. 15,00,000/- 4. Shipping bill for exports for value exceeding Rs. 5 Lakh (Custom export) Rs. 10,21,87,070/- Total Rs. 10,89,13,197/- 4. The case was reopened for reassessment u/s 147 of the Act. A Notice