THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

183/- 53,31,60,355/- 124,40,40,828/- VII Bharat I Bhatia 2013-14 58,46,25,710/- 17,53,87,713 40,92,37,997/- The A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus the ground of appeal is partly allowed to this extent.” 9. Aggrieved by the order

SHRI RAJKOT DISTRICT COOPERATIVE BANK LTD.,,RAJKOT-GUJARAT vs. THE PR. COMMR. OF INCOME TAX-1,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2011-12 Shri Rajkot District Cooperative Vs. Pr.Cit, Rajkot-1 Bank Ltd. Rajkot. ‘Jilla Bank Bhavan’, Kasturba Road Opp: Chaudhari High School Rajkot. Pan : Aaaar 0564 K 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri S.N. Soparkar, Ld.Ar Revenue By : Shri Shramdeep Sinha, Ld.Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 17/11/2022 घोषणा क" तार"ख /Date Of Pronouncement: 15/02/2023

gains of the assessee’s business. • to the provisions of section 33AC, 80HHB(4), 80HHD(5)(a) and 10AA(3) pointing out that all these provisions specifically provided for taxing the amounts credited to the reserve created,as provided under the relevant sections, on non- utilization of the said reserves for the specified purposes. 5 8. The ld.counsel

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII Bharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

183/\n53,31,60,355/\n124,40,40,828/\nVII Bharat I Bhatia\n2013-14\n58,46,25,710/\n17,53,87,713\n40,92,37,997/\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII Bharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus the ground of appeal is partly allowed to this extent.\"\n9. Aggrieved by the order

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

183/- 53,31,60,355/- 124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/- 17,53,87,713 40,92,37,997/-H\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

183/-\n53,31,60,355/-\n124,40,40,828/-\nVII\nBharat I Bhatia\n2013-14\n58,46,25,710/-\n17,53,87,713\n40,92,37,997/-\nThe A.O. is directed to consider the income of the above-mentioned cases as determined above. Thus\nthe ground of appeal is partly allowed to this extent.\"\n9.\nAggrieved by the order