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)

condoning it or taking part in it. Further down he said: " It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in the illegality." That crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The Commissioners of Inland Revenue

THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI NILESHBHAI SURESHBHAI UNTAVADIYA, MORBI

In the result all the four appeal of Revenue and assessee are allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 22/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing)

D E R PER DINESH MOHAN SINHA, JM: Captioned the four-appeal filed by the Revenue/assessee, pertaining to Assessment Year 2020-21 & 2021-22, is directed against the order passed under section 250 of the Income Tax Act, 1961 Commissioner of Income-tax (Appeal), dated 23.10.2023, which in turn arises out of an order passed by the Assessing Officer

JAYDEEP THAKARSHIBHAI BADRAKIA,MORBI vs. ACIT, CC-1, RAJKOT, RAJKOT

In the result all the four appeal of Revenue and assessee are allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 22/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing)

D E R PER DINESH MOHAN SINHA, JM: Captioned the four-appeal filed by the Revenue/assessee, pertaining to Assessment Year 2020-21 & 2021-22, is directed against the order passed under section 250 of the Income Tax Act, 1961 Commissioner of Income-tax (Appeal), dated 23.10.2023, which in turn arises out of an order passed by the Assessing Officer

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 RAJKOT, RAJKOT vs. JAYDEEP T BADRAKIA, MORBI

In the result all the four appeal of Revenue and assessee are allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 22/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing)

D E R PER DINESH MOHAN SINHA, JM: Captioned the four-appeal filed by the Revenue/assessee, pertaining to Assessment Year 2020-21 & 2021-22, is directed against the order passed under section 250 of the Income Tax Act, 1961 Commissioner of Income-tax (Appeal), dated 23.10.2023, which in turn arises out of an order passed by the Assessing Officer

SHRI PRATAPBHAI HAMIRBHAI RATHOD,VILLAGE DUDANA, TALUKA KODINAR, DIST. GIR SOMNATH vs. THE ITO WARD-1, JUNAGADH

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 880 /Rjt/ 2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Pratapbhai Hamirbhai Rathod The Ito, Ward-1, Junagadh Vs. 8, Karadiya Gyati Vistar, Village Ito, Bhootnath Chamber, Opp. Dudana Of Kodiar Taluka, Boudin Collage, Dist. Gir, Somnath - 362720 Junagadh-362001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awypr7036H (Appellant) (Respondent) Appellant By : Shri Chetan Aggarwal, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 22/01/2025 Date Of Pronouncement : 07/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld. CIT(A)”] vide order dated 22.09.2023, which in turn assessment order passed by Assessment Unit, Income Tax Department / Assessing Officer under section 144 of the Income Tax Act, 1961 (in short

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also not meant

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also not meant to score a point but are meant

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

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also not meant

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

D. Patel and Ashok Parmar, as applying the correct provisions of Law.\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has been held that proceeding of Ld. ITAT are also not meant to score a point but are meant

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\n1. BHARATKUMAR ISHWARBHAI BHATIYA\n2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also not meant

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also not meant

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\n1. BHARATKUMAR ISHWARBHAI BHATIYA\n2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

D.\nPatel and Ashok Parmar, as applying the correct provisions of Law.\n18\nH\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961 that it has\nbeen held that proceeding of Ld. ITAT are also

THE DEPUTY COMMR. OF INCOME TAX, CEN. CIR.1,, RAJKOT vs. JAYESH HARAKHJI PATEL,, RAJKOT

In the result, all appeals filed by the different assessee's and Revenue\nare allowed for statistical purposes

D. Patel and Ashok Parmar, as applying the correct provisions of Law.\nb) Powers of ITAT to decide taxable income afresh.\nThe Ld. ITAT is the highest fact-finding authority as per provisions of Income Tax Act,1961\nthat it has been held that proceeding of Ld. ITAT are also not meant to score a point but are\nmeant