RADHIKA JEWELLERS,RAJKOT vs. DY.CIT 2 (1), RAJKOT
In the result, appeal filed by the assessee is allowed
ITA 568/RJT/2025[2015-16]Status: DisposedITAT Rajkot20 Jan 2026AY 2015-16
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha
For Appellant: Shri Samir Jani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 250Section 45Section 45(3)
section 45(3). The addition of Rs.2,95,09,518/- is prayed for deletion.
4. The appellant reserves its rights to add, amend, alter or modify any of the grounds on or before the time of final hearing.
3. The relevant material facts, as culled out from the material on record, are as follows. Return of income, declaring an income