JAMNDAS RAMJIBHAI VIKANI,MANAVADAR vs. THE DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

condone the delay. 23. However, the impugned orders passed by the Ld. CIT(A) is only on the ground that the Hon’ble Income Tax Settlement Commission has exclusive jurisdiction on every aspect of this case in terms of Section 245F(2) of the Act and in terms of provision of Chapter XI-A. It is an admitted position that

JAMNADAS RAMJIBHAI VIKANI,MANAVADAR vs. DCIT, INT.TAX, , RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

condone the delay. 23. However, the impugned orders passed by the Ld. CIT(A) is only on the ground that the Hon’ble Income Tax Settlement Commission has exclusive jurisdiction on every aspect of this case in terms of Section 245F(2) of the Act and in terms of provision of Chapter XI-A. It is an admitted position that

JAMNADAS RAMJIBHAI VIKANI,MANAVADAR vs. DCIT, INT.TAX.RAJKOT, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

condone the delay. 23. However, the impugned orders passed by the Ld. CIT(A) is only on the ground that the Hon’ble Income Tax Settlement Commission has exclusive jurisdiction on every aspect of this case in terms of Section 245F(2) of the Act and in terms of provision of Chapter XI-A. It is an admitted position that

JAMNDAS RAMJIBHAI VIKANI, MANAVADAR vs. THE DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

condone the delay. 23. However, the impugned orders passed by the Ld. CIT(A) is only on the ground that the Hon’ble Income Tax Settlement Commission has exclusive jurisdiction on every aspect of this case in terms of Section 245F(2) of the Act and in terms of provision of Chapter XI-A. It is an admitted position that

KESHAV TIRTH FOUNDATION,RAJKOT vs. THE CIT (E), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

Block No. M/8, Mahavir Ahmedabad Vs. Park, Near Nirmala Convent School, Sojitranagar, Rajkot "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAGCK9858F (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri D. M. Rindani, A.R. ""यथ" क" ओर से/Respondent by : Shri Shramdeep Sinha, CIT D.R. सुनवाई क" तार"ख / Date of Hearing 06/02/2023 घोषणा क" तार"ख /Date

SHVETANG BALBHADRA VAISHNAV,JUNAGADH vs. ITO, WARD-1, JUNAGADH, JUNAGADH

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

Bench: Dr. Arjun Lal Saini(Physical Court Hearing) Asstt. Year: (2017-18) Shvetang Balbhadra Vaishnav, Income Tax Officer, Block No.453, Shashvat, Street No.16, Ward-1, Junagadh, Vs. Rajivnagar, Nr.Moti Baug, Junagadh Aayakar Bhavan, Kalwa 362 001. Chowk, Junagadh-362 001 Pan : Aawpv 4357 M (Appellant) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr

Block No.453, Shashvat, Street No.16, Ward-1, Junagadh, Vs. Rajivnagar, Nr.Moti Baug, Junagadh Aayakar Bhavan, Kalwa 362 001. Chowk, Junagadh-362 001 PAN : AAWPV 4357 M (Appellant) (Respondent) "नधा"रती क" ओर से/Assessee by : Shri Mehul Ranpura, AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr.DR सुनवाई क" तार"ख /Date of Hearing : 12/03/2025 घोषणा

RAJESHBHAI SAVJIBHAI AMRUTIYA,MORBI vs. THE INCOME TAX OFFICER, WARD 1, MORBI

In the result, both the appeals of the assessee are allowed for statistical purposes

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

Block No. 102/Shantikunj Apartment, IT Office, Aayakar Vibhag, J. K. Vs. Om Park Society, Nani Kenal Road, Nr. Chamber, National Highway 8- Panchashar Road, Morvi – 363641 A, At-Lalpar, Morvi-363642 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKNPA6328C (Appellant) (/Respondent) िनधा"रती की ओर से/Appellant by : Shri Mihir Modi, Ld. AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadab

RAJESHBHAI SAVJIBHAI AMRUTIYA,MORBI vs. THE INCOME TAX OFFICER WARD-1, MORBI

In the result, both the appeals of the assessee are allowed for statistical purposes

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

Block No. 102/Shantikunj Apartment, IT Office, Aayakar Vibhag, J. K. Vs. Om Park Society, Nani Kenal Road, Nr. Chamber, National Highway 8- Panchashar Road, Morvi – 363641 A, At-Lalpar, Morvi-363642 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AKNPA6328C (Appellant) (/Respondent) िनधा"रती की ओर से/Appellant by : Shri Mihir Modi, Ld. AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadab

DIVYA DARSHAN ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 150/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Divya Darshan Enterprise Vs. Deputy Commissioner Of Income Block No. 7/8, Meera Nagar, Opp. Circle – 1(1), Rajkot Shashikunj, Gandhipar, B/H. Sardarbaug, Aayakar Bhavan, Race Course Junagadh – 362001 Ring Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfd5111A (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 06/05/2025 Date Of Pronouncement : 30/06/2025

Block No. 7/8, Meera Nagar, Opp. Circle – 1(1), Rajkot Shashikunj, Gandhipar, B/h. Sardarbaug, Aayakar Bhavan, Race Course Junagadh – 362001 Ring Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFD5111A (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 06/05/2025 Date of Pronouncement : 30/06/2025 आदेश

BALVANTRAI AMRUTBHAI VYAS,RAJKOT vs. THE ITO WARD-2(1)(1), RAJKOT., RAJKOT

Appeal is dismissed as “not pressed

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

Block No. B-21, Shantiniketan Aayakar Bhavan, Race Course Residency, Nr. Aalap Greem City, Ring Road, Rajkot – 360001 Raiya Road, Rajkot-360007 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALLPV2034K (Appellant) (Respondent) Appellant by : Shri Ms. Devina Patel, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 16/01/2026 Date of Pronouncement : 30/01/2026 आदेश

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

NITINBHAI PANCHABHAI DHAKECHA,RAJKOT vs. THE INCOME TAX OFFICER - WARD 1(1)(5), RAJKOT

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

delay is condoned and appeal of the assessee be\nheard on merit.\n8. Brief facts of the case that the,\n1) The appellant had filed his return of income declaring total income of Rs.\n98,271/-. The assessment of the appellant has been re-opened by issuing\nnotice u/s. 148 of the Act on the basis of the information received

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,GIR SOMNATH vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

Assessment Year: (NA) Indian Red Cross Society Gir Somnath CIT(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. SBI ayakar Bhavan (Vejalpur), 100ft Bank, 80ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAI3231R (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay

INDIAN RED CROSS SOCIETY GIR SOMNATH DISTRICT BRANCH,SOMNATH vs. THE CIT (EXEMPTION), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 180 & 181/Rjt/2024 ("नधा"रणवष" / Assessment Year: (Na) Indian Red Cross Society Gir Somnath Cit(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. Sbi Ayakar Bhavan (Vejalpur), 100Ft Bank, 80Ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabai3231R (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 31/07/2025 Date Of Pronouncement : 29/10/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

Assessment Year: (NA) Indian Red Cross Society Gir Somnath CIT(Exemption) Vs. District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. SBI ayakar Bhavan (Vejalpur), 100ft Bank, 80ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAI3231R (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay