SAMEER SHAH (HUF),1 "SWAPNEEL" ,OPP. GURUDATATREY TEMPLE PALACE ROAD vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR, GUJARAT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini. आयकरअपीलसं./Ita No.248/Rjt/2025 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Sameer Shah (Huf), Vs. The Ito Ward 1(3), 1 “Swapneel”, Opp. Jamnagar - 361001 Gurudatatrey Temple, Palace Road, Jamnagar - 361008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawhs3749E (Appellant) (Respondent)

250/- Security Transaction Tax 20.56/- Shares Transaction Expense 7777.80 Total 1,65,048.36/- The assessee submitted copy of contract note received from M/s Sharukh N. Tara, vide paper book page no.14 to 15.Immediately after purchasing the shares a request letter regarding demat account details was duly sent to assessee by the Broker M/s. Sharukh N. Tara which is placed

SHREE N H ENTERPRISES,RAJKOT vs. PCIT-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 227/Rjt/2025 िनधा"रण वष"/ Assessment Year: (2021-22) Shree N. H. Enterprises बनाम/ Pcit-1, D-101, Golden Portico Apartment, Dr. Income Tax Office, Vs. Madhapar Circle, Morbi Road, Rajkot- Rajkot-360007 360007 /. /. Pan/Gir No.: Adlfs7019K "थायीलेखासं जीआइआरसं (अपीलाथ"/Assessee) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld. Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई क" तारीख /Date Of Hearing : 07/10/2025 : 20/11/2025 घोषणा क" तारीख /Date Of Pronouncement

section 263 of the Act, to revise the assessment order should be quashed. 4 Shree N. H. Enterprises vs. PCIT 10. On the other hand, the Ld. DR for the revenue submitted that the assessing officer, disallowed 25% of bogus purchases, however, as per Ld. PCIT 100% purchases, which were bogus, should have been disallowed by the assessing officer, therefore

M/S. PREMJI VALJI & SONS (JEWELLERS) P. LTD.,RAJKOT vs. THE DCIT, CIRCLE - 2 (1), RAJKOT, RAJKOT

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 258/Rjt/2022 A.Y. 2011-12 Page No 2 M/s. Premji Valji & Sons (Jewellers) Pvt. Ltd. vs. DCIT 2. The assessee has raised the following grounds of appeal: “1. The CIT(A) erred in confirming the reopening of the assessment. The confirmation of the reopening is not justified

ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM vs. KAMLESH DEORAJ JAIN, GANDHIDHAM

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 594/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Assistant Commissioner Of Income Vs. Kamlesh Deoraj Jain, Tax, Bbz-N-108, Khanna Market, Plot No. 20/A, Sector No. 8, Gandhidham, Gandhidham Gandhidham Gujarat 370201 Gujarat 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (Appellant) (Respondent) Appellant By : Shri Sunil Maloo, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 21/ 01 /2026

250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals), dated 07/07/2025, which in turn arises out of an order passed by the Assessing Officer u/s 147 of the I.T. Act, on dated 30/03/2025. ACIT vs. Kamlesh Deoraj Jain The Grounds of appeal raised by the assessee are as follows

NISHANT PAREKH - LEGAL HEIR OF MINA PAREKH,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR

The appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 196/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2012-13) Nishant Parekh – Legak Heir Of Mina Income Tax Officer, Wd – 1(3), Parekh Vs. Aayakar Bhavan, 322, Madhav Square, Opp. Avantika Jamnagar – 361001 Complex, Limda Lane Road, Jamnagar – 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aanpp9471F (अपीलाथ"/Assessee) (""यथ"/Respondent)

250/- Security Transaction Tax 20.56/- Shares Transaction Expense 7777.80 Total 1,65,048.36/- The assessee submitted copy of contract note received from M/s Sharukh N. Tara, vide paper book page no.14 to 15.Immediately after purchasing the shares a request letter regarding demat account details was duly sent to assessee by the Broker M/s. Sharukh N. Tara which is placed

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC CIT(A), DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

section 69, towards purchase of raw material and manufacturing expenditure in relation to the said unaccounted sales. The addition is duly supported by factual findings of the search action, as discussed in detail in the preceding paragraphs. Inparticular, the following evidence brings out that the corresponding purchase of raw material (and consequently the manufacturing expenditure related thereto) were also

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

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

section 69, towards purchase of raw material and manufacturing expenditure in relation to the said unaccounted sales. The addition is duly supported by factual findings of the search action, as discussed in detail in the preceding paragraphs. Inparticular, the following evidence brings out that the corresponding purchase of raw material (and consequently the manufacturing expenditure related thereto) were also

SUN EXPORTS,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

250/-, that\ndisclosure has been made by the partner after examining the noting made in\na note book and loose papers found and seized from the office premises of\nthe assessee, during the survey proceedings and as per explanation given by\nthe year under his statement, the noting in the note book contained details of\ntransactions of unaccounted purchase

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

250/-\n7.\nThe assessing officer noted that vide the Annexure-5, the assessee has\nsubmitted only one page stock summary for the year instead of month wise\nclosing stock details in respect of each item for the relevant financial year\ngiving quantity details and value.\n8.\nThe assessing officer noted that as per the information received from\noffice

KETAN GORI,JAMNAGAR vs. INCOME TAX OFFICER, WARD 2(10), JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.42/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2021-22 Ketan Gori The Pr.Cit बनाम Plot No.3009 Jamnagar. Gidc Phase-Iii Vs. Dared. Pan : Ahppg 5892 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

250/-. The assessee`s case was selected for Scrutiny under the Computer-Assisted Scrutiny Selection (CASS) for the reason "Assessee has made substantial purchases from suppliers who are either non-Filer(s) or have filed non-business ITR (ITR 1,2) or reflected a substantially lower turnover in ITR". Subsequently, the assessment was completed under section

NISHANT PAREKH- LEGAL HEIR OF MINA PAREKH,JAMNAGAR vs. INCOME TAX OFFICER, WARD-1(3), JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini. आयकरअपीलसं./Ita No.215/Rjt/2025 "नधा"रणवष" / Assessment Year: (2015-2016) Nishant Parekh – Legal Heir Of Vs. Income Tax Officer Mina Parekh Aaykar Bhavan 322 Madhav Square, Opp 361001, Gujrat Avantika Complex, Limda Lane Road, Gujrat-361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aanpp9471F (Appellant) (Respondent)

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 06/02/2025, which in turn arises out of an order passed by the Assessing Officer dated 25/03/2022, u/s 147 r.w.s144B of the Income Tax Act, 1961. Nishant Parekh – Legal Heir of Mina Parekh 2. When this

VITARAG EXPORT INDUSTRIES,JUNAGADH ROAD vs. ITO, WARD - 2(1)(1), RAJKOT, AAYAKAR BHAVAN

In the result, ground No.5 raised by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.354/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2012-13) (Physical Hearing) Vitrang Export Industries, Vs. The Ito, Junagadh Road, Near Railway Ward – 2(1)(1), Crossing, Dhoraji, Gujarat - 360140 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfv2407M (Appellant) (Respondent)

250/- by way of disallowance of depreciation on alleged purchase of solvent machineries. 6. The Appellant craves leave to add, amend, alter and withdraw any ground of appeal at anytime up to the hearing of this appeal.” 3. Ground Nos.1 to 3 raised by the assessee are interconnected and mixed. These grounds relate to addition of Rs.1

TALSHIBHAI KANJIBHAI NAROLA,DAMNAGAR vs. THE ITO WD 3(1)(4), RKT, AMRELI-RAJKOT

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

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

section 147 r.w.s. 144B of the Income Tax Act, 1961 (in short “the Act”), vide order dated 22.03.2023. Talsibhai K. Narola 2. Grounds of appeal raised by the assessee are as follows: 1. The learned Commissioner (Appeals), National Faceless Appeal Centre (NFAC), Delhi erred in dismissing the appeal of the Appellant ex-parte, by failing to appreciate that the Appellant

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)

250 of the Income Tax Act date 26.12.2024 allowing partial-relief of Rs. 5,18,82,394/- against the order passed by the Ld. assessing officer making total addition of Rs. 5,34,64,594/- is defective to the extent of remaining relief of Rs. 15,82,200/-, as the addition confirmed by CIT(A) u/s 68 is required

NARANJI RAJARAM DAVE,PORBANDAR vs. INCOME-TAX OFFICER, WARD-2(3), PORBANDAR , PORBANDAR, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 822/Rjt/2024 ("नधा"रणवष"/Assessment Year: (2017-18) Naranji Rajaram Dave, Income Tax Officer, Wd -2(3), Vs. Porbandar-360575 17, 17 Naranji Rajaram Dave, Suttar Vada, Porbandar, Suttar Vada, Porbandar-360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpd8823B (अपीलाथ"/Appellant) (""यथ"/Respondent)

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 09.08.2024, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) of the Act, on 26.12.2019. 1 Naranji R. Dave 2. In this appeal, the Assessee, has raised multiple

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

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

250 of the\nIncome-tax Act, 1961 (hereinafter referred to as 'the Act'), which in turn arise\nout of separate assessment orders passed by the Assessing Officer u/s 143(3) of\nthe Income Tax Act, 1961.\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed

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

250 of the\nIncome-tax Act, 1961 (hereinafter referred to as 'the Act'), which in turn arise\nout of separate assessment orders passed by the Assessing Officer u/s 143(3) of\nthe Income Tax Act, 1961.\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed

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)

250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), which in turn arise out of separate assessment orders passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed

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)

250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), which in turn arise out of separate assessment orders passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961. 2. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed