THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

bogus purchase u/s 37 of the Act. 35. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the ld.CIT(A) who has deleted the addition made by the assessing officer. Therefore, the revenue and assessee both are in appeal before us. ACIT Vs. Expert Particle Board and Others ITA No.139 /RJT/2021 and 142/RJT/2021

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

bogus purchase u/s 37 of the Act. 35. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the ld.CIT(A) who has deleted the addition made by the assessing officer. Therefore, the revenue and assessee both are in appeal before us. ACIT Vs. Expert Particle Board and Others ITA No.139 /RJT/2021 and 142/RJT/2021

GRENIC TILES PRIVATE LIMITED,WANKANER-MORBI vs. ASST.COMMISSIONER OF INCOME-TAX CIRCLE 1(1) RKT, RAJKOT

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

deposit was made from the cash on hand\nas per the cash book as on 09.11.2016. Abstract of cash book for the period\n01.04.2016 to 08.11.2016 is as follows:\nOpening Balance\nof cash as per cash\nbook as on\n01.04.2016\nCash Sales\nCollection from\nDebtors\nTotal\n75,37,280\n30,34,780\n61,45,732\n1,67,17,795\nCash

ACIT CIRCLE-1(1), RAJKOT, RAJKOT vs. GRENIC TILES PVT LTD, MORBI

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

deposit was made from the cash on hand\nas per the cash book as on 09.11.2016. Abstract of cash book for the period\n01.04.2016 to 08.11.2016 is as follows:\n\nOpening Balance\nof cash as per cash\nbook as on\n01.04.2016\n75,37,280\nCash Expenses\n46,49,944\nCash Sales\n30,34,780\nCollection from\nDebtors

THE DCIT, CIRCLE-1 (1), , RAJKOT vs. M/S. DHRUV CRAFT MILL PVT. LTD., VILLAGE: - LILAPAR, TAL. & DIST. MORBI,

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

deposited VAT collected by it from the assessee thereby assessee is not entitled for input credit of tax on the so called purchases. However, the assessee in order to avoid long turn litigation and to buy peace of mind, paid the VAT liability of Rs.7,13,779/- on account of reversal of input tax credit availed by it. In fact

THE DCIT, CIRCLE-1 (1), , RAJKOT vs. M/S. DHRUV CRAFT MILL PVT. LTD., VILLAGE: - LILAPAR, TAL. & DIST. MORBI,

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

deposited VAT collected by it from the assessee thereby assessee is not entitled for input credit of tax on the so called purchases. However, the assessee in order to avoid long turn litigation and to buy peace of mind, paid the VAT liability of Rs.7,13,779/- on account of reversal of input tax credit availed by it. In fact

SMT. MADHVIBEN NILESHKUMAR GANTRA,RAJKOT vs. THE ITO, WARD-1 (2) (5), RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 47/Rjt/2020 िनधा"रण वष"/Asstt. Year: 2011-12 Smt. Madhaviben Nileshkumar Income-Tax Officer, Ganatra, Vs. Ward-1(2)(5), 1St Floor Tirupati Appt., Rajkot. Rajputpara, Rajkot-360001. Pan: Asdpg2945B

purchased shares of M/s Arya Global Shares & Securities Ltd for Rs. 8,78,140/- which is a penny stock and utilized by various beneficiaries for accommodation entry. Thus, notice for reopening the assessment under section 148 r.w.s. 147 of the Act was issued dated 30-03-2018 against which the assessee filed return of income declaring total income

RAJENDRASINH B. JADEJA,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WD-3(2),, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita No.712/Rjt/2014 "नधा"रणवष"/ Assessment Year: 2010-11 Vs. Income Tax Officer, Shri Rajendrasinh B. Jadeja, Plot No.88, Ruda Nagar, Ward-3(2), Sadguru Society, University Road, Rajkot. Rajkot. [Pan: Abkpj 8944R] (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओरसे/Assessee By : Shri M.J. Ranpura, A.R राज"वक"ओरसे/Revenue By : Shri Praveen Verma, Sr. D.R सुनवाईक"तार"ख/Date Of Hearing : 19-11-2018 घोषणाक"तार"ख /Date Of Pronouncement : 19-11-2018 आदेश /Order Per C.M. Garg: This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals)-Iii, Rajkot (‘Cit(A)’ For Short) Dated 16.10.2014 For The Assessment Year (A.Y) 2011-12. 2. The Grounds Raised By The Assessee Read As Follows: ‘’1.0 The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another.

cash of Rs. 50,000/- was deposited on 15.05.2010. The AO has disputed the fact that the sister of assessee is owing agriculture land and earning exempt agriculture income besides other income and savings therefore, if the bank account of the assessee has been used by her sister for making payment towards purchase of property then, the said transaction cannot

DEPUTY COMMIOSSIONER OF INCOMETAX, JAMNAGAR vs. VASANTBHAI MULJIBHAI KANANI, JAMNAGAR

In the result, appeal filed by the revenue is dismissed, whereas appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Dy. Cit, Cir-1 Vasantbhai Muljibhai Kanani बनाम Jamnagar. Plot No.7, Ambica Enterprise Vs. Sardar Patel Ind. Estte-4 Indira Road Opp: Jakat Naka, Jamnagar-361004 (Guj) Pan : Aitpk 8038 P आयकर अपील सं /.Ita No.08/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Vasantbhai Muljibhai Kanani Dy. Cit, Cir-1 बनाम Plot No.7, Ambica Enterprise Jamnagar. Sardar Patel Ind. Estte-4 Vs. Indira Road Opp: Jakat Naka, Jamnagar- 361004 (Guj) Pan : Aitpk 8038 P (अपीलाथ"/Assessee) : (""यथ"/Respondent)

cash deposited by the landers is not accounted income and confirmed that addition of Rs.15,82,200/- such action is against the natural justice.” 4. Ground Nos.1, 2 and 3 raised by the Revenue relates to one issue, that is, deleting the addition of Rs.3,47,91,594/-, made by the assessing officer resorting to the provisions of section

RADHE RENEWABLE ENERGY DEVELOPMENT PVT LTD,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

purchase agreement, the assessee was exposed to such liabilities on account of warranty/guarantee provided by it. 14.5 At this juncture, it is also important to note that the assessee before the learned CIT-A has contended that it is providing satisfactory services to its clients from time to time in the form of maintenance and repairs of the products sold

M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

purchase agreement, the assessee was exposed to such liabilities on account of warranty/guarantee provided by it. 14.5 At this juncture, it is also important to note that the assessee before the learned CIT-A has contended that it is providing satisfactory services to its clients from time to time in the form of maintenance and repairs of the products sold

THE DEPUTY COMMR. INCOME TAX, CIRCLE-1(2),, RAJKOT vs. M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

purchase agreement, the assessee was exposed to such liabilities on account of warranty/guarantee provided by it. 14.5 At this juncture, it is also important to note that the assessee before the learned CIT-A has contended that it is providing satisfactory services to its clients from time to time in the form of maintenance and repairs of the products sold

THE DY. COMMR. OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT vs. M/S. RADHE RENEWABLE ENERGY DEVELOPEMENT PVT. LTD.,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

purchase agreement, the assessee was exposed to such liabilities on account of warranty/guarantee provided by it. 14.5 At this juncture, it is also important to note that the assessee before the learned CIT-A has contended that it is providing satisfactory services to its clients from time to time in the form of maintenance and repairs of the products sold

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

purchases. The assessee also submitted the relevant documents and evidences to demonstrate that these facts were correct. The assessee also argued before the learned CIT(A) that in similar cases, the learned CIT(A) himself estimated profit at the rate of 5% and Hon'ble ITAT has estimated income at the rate of 2% to 5% of all such bank

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

purchases. The assessee also submitted the relevant documents and evidences to demonstrate that these facts were correct. The assessee also argued before the learned CIT(A) that in similar cases, the learned CIT(A) himself estimated profit at the rate of 5% and Hon'ble ITAT has estimated income at the rate of 2% to 5% of all such bank

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

purchases. The assessee also submitted the relevant documents and evidences to demonstrate that these facts were correct. The assessee also argued before the learned CIT(A) that in similar cases, the learned CIT(A) himself estimated profit at the rate of 5% and Hon'ble ITAT has estimated income at the rate of 2% to 5% of all such bank

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

purchases. The assessee also submitted the relevant documents and evidences to demonstrate that these facts were correct. The assessee also argued before the learned CIT(A) that in similar cases, the learned CIT(A) himself estimated profit at the rate of 5% and Hon'ble ITAT has estimated income at the rate of 2% to 5% of all such bank

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

purchases. The assessee also submitted the relevant documents and evidences to demonstrate that these facts were correct. The assessee also argued before the learned CIT(A) that in similar cases, the learned CIT(A) himself estimated profit at the rate of 5% and Hon'ble ITAT has estimated income at the rate of 2% to 5% of all such bank