THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

section 153C(1) is invoked for A.Y. 2015-16 to A.Y. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

section 153C(1) is invoked for A.Y. 2015-16 to A.Y. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

section 153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

section 153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

section 153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

section 153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

section 153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

section 153C(1) is invoked for A.Y. 2015-16 to A.Y. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

THE ACIT, CEN. CIR.-1,, RAJKOT-GUJARAT vs. M/S. SIYARAM METAL UDYOG PVT. LTD.,, JAMNAGAR

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

purchase at Rs.72240 at 0.24% as against Rs. 18,06,014/- estimated by the A.O. 3) On the facts and in the circumstances of the case and in law, the CIT(A) ought to have upheld the order of the A.O. 4) It is, therefore, prayed that the order of the CIT(A) be set aside and that