GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

TDS Rs.5,17,98,259/-. This issue is in ITA\nNo.612/RJT/2024, only.\n(3) Row expenses, under the direct expenses Rs.1,36,50,985/-, assessee had\ntreated revenue expenditure, however, as per Ld. PCIT it should be capital\nexpenditure. This issue is in ITA No.612/RJT/2024, only.\n27. Now we shall take these issues one by one as follows. The first

SHRI K M MODI KAUTUMBIC TRUST,PORBANDAR vs. ADIT,CPC, RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 715/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri K.M. Modi Kautaumbic Trust Vs. The Adit, Cpc Shri K. M. Modi Kautaumbic Trust Income Tax Office, Aayakar Pratish, Station Road, Porbandar Bhavan, Race Course Ring 360575 Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts8458H (Appellant) (Respondent) Appellant By : Shri Ankit Anadkat, Ld. Ar, Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 24/12/2024 Date Of Pronouncement : 24/01/2025

section 164 of the Act, 1961 as being a only trust created by will, means income of the trust has to tax normal rate and tax payable worked out at Rs. 1193/- and there was a TDS of Rs. 27,301

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

TDS Rs.5,17,98,259/-. This issue is in ITA No.612/RJT/2024, only. (3) Row expenses, under the direct expenses Rs.1,36,50,985/-, assessee had treated revenue expenditure, however, as per Ld. PCIT it should be capital expenditure.This issue is in ITA No.612/RJT/2024, only. 27. Now we shall take these issues one by one as follows. The first issue raised

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

TDS Rs.5,17,98,259/-. This issue is in ITA No.612/RJT/2024, only. (3) Row expenses, under the direct expenses Rs.1,36,50,985/-, assessee had treated revenue expenditure, however, as per Ld. PCIT it should be capital expenditure.This issue is in ITA No.612/RJT/2024, only. 27. Now we shall take these issues one by one as follows. The first issue raised

BABUBHAI KANJIBHAI SAKARIA,JETPUR vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 11/02/2025, which in turn arises out of an order passed by the Assessing Officer dated 21/12/2018 u/s 143(3) of the Income Tax Act, 1961. Babubhai K. Sakaria 2. Grounds of appeal raised

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

TDS-2 v. Tata Steel Ltd. [2024] 163 taxmann.com 345 (Mumbai - Trib.)  Abdul Azeez Haroon v. DCIT (International Taxation) [2020] (115 taxmann.com 289) (Madras)  Smt. Smriti Kedia v. UOI [2012] (20 taxmann.com 426) (Calcutta) 6. Therefore, the impugned assessment order passed without fulfilling the jurisdictional compliances is vague and bad-in-law. e) The approval accorded by the designated authority

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

TDS-2 v. Tata Steel Ltd. [2024] 163 taxmann.com 345 (Mumbai - Trib.)  Abdul Azeez Haroon v. DCIT (International Taxation) [2020] (115 taxmann.com 289) (Madras)  Smt. Smriti Kedia v. UOI [2012] (20 taxmann.com 426) (Calcutta) 6. Therefore, the impugned assessment order passed without fulfilling the jurisdictional compliances is vague and bad-in-law. e) The approval accorded by the designated authority

DHIMANT RASIKLAL SHAH,JAMNAGAR vs. PR. CIT-1, JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.354/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2015-16) Shri Dhimant Rashiklal Shah Vs. The Pr.Cit-1, Home Maker, Opp. Sahvam Patrol Aayakar Bhavan, Taranjali Building, Pump, Saru Section Road, Jamnagar-361008 Jamnagar-361008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afups2094H (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Smt. Pallavi, Ld. Cit(Dr) : 04/08/2025 Date Of Hearing Date Of Pronouncement : 03/11/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm:

Section Road, Jamnagar-361008 Jamnagar-361008 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFUPS2094H (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Smt. Pallavi, Ld. CIT(DR) : 04/08/2025 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 is directed against the order passed