LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

Gain of Rs. 1,32,35,925/-.\nThe ld PCIT observed that the assessee is only emphasizing on the\ndocumentation, banking channels and having satisfied the conditions for\nclaiming the exemption under section 10(38) of the Income tax Act, 1961.\nThe ld PCIT divided the transactions in three parts, viz:(1) Purchase, (2)\nHolding period, and (3) Sale

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

capital gains tax under section 45 of the I.T. Act, the interest received under section 28 of the Act of 1894 being an accretion to the value, would form part of the compensation and would be exigible to tax under section 45(5) of the I.T. Act, whereas the interest received under section 34 of the Act of 1894 would

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

55(2), and relied on Section 49(1)(e). However, the Court emphasized that Section 47 excludes the transfer of a capital asset in an approved scheme of amalgamation. The Court also highlighted that the provisions referred to by the assessee are in a Chapter related to "Capital Gains

VISHAL NAVINCHANDRA SHAH,JAMNAGAR vs. OFFICE OF THE COMMISSIONER OF INCOME TAX, APPEAL, BHUBANESWAR

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

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

55,15,000/-, which led the Assessing Officer to invoke Section 50C and make an addition of Rs. 23,26,000/- to Long Term Capital Gain

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)

section 124(3)(b) of the I.T. Act, 1961 in terms of which jurisdiction of an Assessing Officer cannot be called in question by on assessee after expiry of one month from date on which he was served with a notice for reopening assessment under section 148 of the I.T Act. 2. Thee learned CIT(A)-1 has erred

SMT. SHEETAL RASHMIN PATEL,AHMEDABAD vs. THE I. T. O. WARD-2, GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is allowed, for statistical\npurposes

55(2)(b)(i) of the Act. Total income of the assessee is\ndetermined as under\nIncome from other sources:\nWinning amount of television contest\ngame as discussed above In para.5\nRs. 14,00,030/-\nShort term capital gain as worked\nout as above in para 6.\nRs. 4,16,746/-\nTotal income.\ni.e

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

55(1), New Delhi is directly applicable to the facts of the case where it\nwas held that \"In terms of Section 124(3)(b) Jurisdiction of an Assessing Officer cannot be\ncalled in question by an assessee after expiry of one month from the date on which he was\nserved with a notice for reopening assessment under section

SHRI RAMA MEPA ODEDARA,PORBANDAR vs. THE INCOME TAX OFFICER, WARD-2(4),, PORBANDAR

In the result, Ground No. 2 of the assessee’s appeal is partly allowed

Bench: Us, The Counsel For The Assessee Submitted An Application For Condonation Of Delay & Argued That The Reason For Delay In Filing Appeal Before Itat Was That The Assessee Was Suffering From Spinal Injury & Was Advised Complete Bed Rest By The Doctors. In Support Of The Above Contention, The Assessee Also Filed Medical Certificate With Respect To The Injury Suffered

capital gain of Rs. 1.33 crores by way of sale of share of such company. 4.6 This was again affirmed by the Gujarat High Court in the case of Sanjay Baulal Surana [2021] 129 taxmann.com 375 (Gujarat). 4.7 In the instant set of facts, Ld. CIT(Appeals) has made the following observations in the appellate order, while upholding initiation

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

SARVANAND SADHURAM SONWANI ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT,CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT,CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SARVANAND SADHURAM SONVANI, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SARVANAND SADHURAM SONVANI, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SARVANAND SADHURAM SONVANI, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above

SARVANAND SADHURAM SONWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.809 To 819/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2022-23) Sarvanand Sadhuram Sonwani, बनाम The Deputy Commissioner Of Income Tax,Central Circle-1, Vs. C/O. Jagdish Trading Co. Danapith, “Amruta Estate,” 2Nd Floor, Mg Rajkot-360001( Gujarat) Road,Rajkot 360001 "ायीलेखासं जीआइ आरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita (Ss) No.23&24/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-22 & 2022-23) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001(Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent) आयकर अपील सं/.Ita No.791 To 796/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2012-13 To 2013-14 & 2017-18 To 2020-21) The Deputy Commissioner Of Income बनाम Sarvanand Sadhuram Sonwani, Tax,Central Circle-1, C/O. Jagdish Trading Co. Danapith, Vs. “Amruta Estate,” 2Nd Floor, Mg Road, Rajkot-360001( Gujarat) Rajkot 360001 "ायीलेखासं जीआइआरसं /. /. Pan No.: Afbps0008N (अपीलाथ"/Assessee) .. (""थ"/Respondent)

section 143(3) of the Act. 2. Since, the issues involved in all the appeals are common and identical, therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the facts narrated in ITA No.793/RJT/2024, for assessment Year 2017-18, have been taken into consideration for deciding the above