ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

D E R आदेश आदेश आदेश PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeals have been filed at the instance of the assessee against the common orders passed under section 263 of the Act by the Learned Commissioner of Income Tax Rajkot dated 24/03/2014 arising in the matter of assessment order passed under s. 143(3) of the Income

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

D E R आदेश आदेश आदेश PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeals have been filed at the instance of the assessee against the common orders passed under section 263 of the Act by the Learned Commissioner of Income Tax Rajkot dated 24/03/2014 arising in the matter of assessment order passed under s. 143(3) of the Income

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)

D E R Per, Dr. Arjun Lal Saini, AM Captioned appeal filed by the assessee, pertaining to Assessment Year 2016-17, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 20/03/2025, which in turn arises

KRUPA VILAS GAU SEVA TRUST,KUTCH vs. CIT(EXEMPTION), AHMEDABAD

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

D E R Per, Dr. A. L. Saini, AM Captioned two appeals filed by the assessee, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Exemption), vide order dated 27.09.2023, and 29.09.2023, respectively, where the Commissioner of Income Tax (Exemption) rejected the two applications of assessee, in form 10AB, u/s 12A(1

KHADAKALA SEVA SAHKARI MANADLI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

In the result, appeal filed by the assessee is dismissed, as indicated above

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.199/Rjt/2025 "नधा"रण वष"/Assessment Year :2018-19 Khadakala Seva Sahkari Mandali Income Tax Officer Ltd. Ward 3(1)(4), Amreli बनाम/ Savarkundla, Amreli, 364515 Gujarat - 365650 Vs [C/O. D. R. Adhia Om Shri Padamlaya, Near Trikamrayji Haweli, 16- Jagnath Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot, Gujarat 360001] "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabak3647B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M:

D. R. Adhia Om Shri Padamlaya, Near Trikamrayji Haweli, 16- Jagnath Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot, Gujarat 360001] "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAK3647B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Written Submission राज"व क" ओर से/Revenue by : Shri Dheeraj Kumr Gupta, Ld. Sr-DR सुनवाई क" तार"ख /Date of Hearing

KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

11. Taking into consideration legal, statutory, factual and administrative aspects no addition as made ought to have been made. The Ld. CIT(A) has also erred in conforming the same. The same needs cancellation. 12. The Ld. A.O. erred in law as well as on facts in not giving due deductions while completing assessments. The Ld. CIT(A) has also

KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

11. Taking into consideration legal, statutory, factual and administrative aspects no addition as made ought to have been made. The Ld. CIT(A) has also erred in conforming the same. The same needs cancellation. 12. The Ld. A.O. erred in law as well as on facts in not giving due deductions while completing assessments. The Ld. CIT(A) has also

FUSION GRANITO PRIVATE LIMITED,MORBI vs. THE PR. COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

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

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.190/Rjt/2023 (िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Fusion Granito Pvt. Ltd. बनाम/ Principal Commissioner Of Income Revenue Survey No.555/P1/91, Tax-1, Vs. Nr. Khokhra Hanuman Temple, 2Nd Jetpar Road, Morbi-363641 Rajkot, Floor, “Aayakar Bhawan”, Race Course Ring Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcf 0696 B (अपीलाथ"/Appellant) (""थ" /Respondent) अपीलाथ" ओर से/ Appellant By Shri Bandish Soparkar, Ar ""थ" की ओर से/Respondent By Shri Praveen Verma, Cit Dr सुनवाई की तारीख/Date Of Hearing 24/06/2025 घोषणा की तारीख /Date Of Pronouncement 10/09/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini, A.M By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Principal Commissioner Of Income Tax - 1, Rajkot [In Short ‘Ld. Pcit’], Dated 27.03.2023, Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As The ‘Act’] For The Assessment Year (Ay) 2018-19. 2. Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: “1. The Revision Order U/S 263 Of The Act Dated 28.03.2023 Is Bad In Law. 2. The Hon’Ble Pr. Cit-1, Rajkot Has Erred In Law As Well As On Facts In Completing The Revision Proceedings U/S 263 Of The Act Hurriedly In Short Span Of Time Fusion Granito Pvt. Ltd.

D E R Per Dr. Arjun Lal Saini, A.M By way of this appeal, the assessee has challenged the correctness of the order passed by the Learned Principal Commissioner of Income Tax - 1, Rajkot [in short ‘Ld. PCIT’], dated 27.03.2023, under section 263 of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] for the Assessment Year

ARJAN LILA GORANIYA,PORBANDAR vs. ITO WARD 2(4), PORBANDAR

In the result, appeal filed by the assessee, is allowed

Bench: Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainiआयकरअपीलसं आयकरअपीलसं./Ita No.378/Rjt/2025 "नधा"रणवष" "नधा"रणवष" / Assessment Year: (2013-14) Arjan Lila Goraniya Vs. Ito Ward 2 (4), Inajiya Vadi Vistar, Porbandar - 360575 Porbandar Bhojeshwar S.O, Porbandar Bhojeshwar S.O, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./ ./Pan/Gir No.: Bbwpg1554P (Appellant) (Respondent)

D E R Per, Dr. Arjun Lal Saini, A AM: Captioned appeal filed by Captioned appeal filed by the assessee, pertaining to Assessment pertaining to Assessment Year 2013-14, is directed against , is directed against the order passed under section 250 of the Income of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) (hereinafter referred

KANTABEN RAMNIKLAL NAGDA,JAMNAGAR vs. ITO, WARD 2(6), JAMNAGAR, JAMNAGAR

In the result, both appeals filed by the assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)

D E R Per, Dr. Arjul Lal Saini, AM: Captioned two appeals filed by the different assessees, pertaining to same Assessment Years 2014-15, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Appeals),which in turn, arise out of separate assessment orders passed by the Assessing Officer, ITA Nos. 39 & 46/RJT/2025 Jiteshbhai R. Nagada

JITESHBHAI RAMNIKLAL NAGADA,JAMNAGAR vs. ITO, WARD 2(6), JAMNAGAR, JAMNAGAR

In the result, both appeals filed by the assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)

D E R Per, Dr. Arjul Lal Saini, AM: Captioned two appeals filed by the different assessees, pertaining to same Assessment Years 2014-15, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Appeals),which in turn, arise out of separate assessment orders passed by the Assessing Officer, ITA Nos. 39 & 46/RJT/2025 Jiteshbhai R. Nagada

RAMESHBHAI KHIMJIBHAI TANK,RAJKOT vs. INCOME TAX OFFICER, WARD 2(1)(3), RAJKOT, RAJKOT

In the result, ground raised by the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.202/Rjt/2025 "नधा"रण वष"/Assessment Year : 2016-17

D (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Sanjay Mehta, AR राज"व क" ओर से/Revenue by : Shri Dheeraj Kumr Gupta, Sr-DR सुनवाई क" तार"ख /Date of Hearing : 14/05/2025 घोषणा क" तार"ख /Date of Pronouncement : 23/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DICT CIR 1(1) RAJKOT), RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SULTANPUR JUTH SEVA SAHAKARI MANDALI LTD.,SULTANPUR, TAL. GONDAL, DIST. RAJKOT vs. THE DCIT, CIRCLE-1 (1), RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SULTANPUR JUTH SEVA SAHKARI MANDLI LTD,RAJKOT vs. ASSESSMENT UNIT, NFAC (PRESENT JURIS. ACIT-DCIT CIR 1(1),, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.492 & 493 & 697/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2018-19 & 2020-21) Sultanpur Juth Seva Sahkari Assessment Unit, Nfac Mandali Ltd. (Present Juris. Acit-Dcit Vs. Cir-1(1) Sultanpur, At Sultanpur Tal: Gondal, Dist. It Office, New Aayakar Bhavan, Vatiaka, Rajkot – 364470 Rajkot - 360001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aaabs0194F (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay and admit these appeals for hearing. 5. First, we shall take two appeals in quantum proceedings, in ITA No. 492 & 493/Rjt/2024, for Assessment Year 2018-19 & 2020-21. When these two appeals were called out for hearing, Learned Counsel for the assessee, invited our attention to the order dated 31.07.2024, Passed by the Division Bench of this

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

D E R Per, DR. ARJUN LAL SAINI, AM: By way of these two appeals, the different two assessees, have challenged the correctness of the order passed by the Learned Principal Commissioner of Income Tax,(hereinafter referred to as ‘Ld. PCIT’), under section 263 of the Act. 2. Since the issue involved in these two appeals are common and identical

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

D E R Per, DR. ARJUN LAL SAINI, AM: By way of these two appeals, the different two assessees, have challenged the correctness of the order passed by the Learned Principal Commissioner of Income Tax,(hereinafter referred to as ‘Ld. PCIT’), under section 263 of the Act. 2. Since the issue involved in these two appeals are common and identical

SHRI BECHARBHAI DHARAMSHIBHAI VASOYA,RAJKOT vs. THE ITO WARD 1 (1) (1), RAJKOT, RAJKOT

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

11-12\nBecharbhai D Vasoya\nआयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट ।\nIN THE INCOME TAX APPELLATE TRIBUNAL, “SMC”\nRAJKOT BENCH, RAJKOT\nBEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER\nआयकर अपील सं/.ITA No.125/RJT/2025\nनिर्धारण वर्ष/Assessment Year : 2011-12\nBecharbhai\nVasoya\nDharamshibhai\n603, Guru Krupa Towers, Near\nPGVCL Office, Limda Chowk,\nRajkot-360 001\nIncome Tax Officer, Ward-\nबनाम / 1