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)
249
Brother of said Proprietor
3. Shri Darshit A Zinzuwadia
6,66,82,080
Son of said proprietor
Total value of Stock as on 77,75,10,150
01.07.2014
In reply to show cause notice, the assessee has given value of stock as on 30.06.2014 at Rs. 34,33,30,821/- It was observed by the assessing officer that
