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

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,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

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

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

132 of the Act. The Search operation covered mainly 3 registered unrecognized Political Parties along with 2 Charitable Organizations run by two group of individuals. From the incriminating materials such bogus donation receipts, diaries containing details of commission charged and loose papers containing vital information of transmission of funds, digital data contained in mobile phones/hard-discs etc. being images/WhatsApp chats

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

Section 271D and 271E of the Act immediately after disposal of the application by the Hon’ble Jurisdictional High Court, but the same could not be done in due time. The assessee, however, has filed an application for condonation of delay explaining the inability in preferring these appeals before us with the following submissions: “In connection with the above, Your

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

Section 271D and 271E of the Act immediately after disposal of the application by the Hon’ble Jurisdictional High Court, but the same could not be done in due time. The assessee, however, has filed an application for condonation of delay explaining the inability in preferring these appeals before us with the following submissions: “In connection with the above, Your

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

Section 271D and 271E of the Act immediately after disposal of the application by the Hon’ble Jurisdictional High Court, but the same could not be done in due time. The assessee, however, has filed an application for condonation of delay explaining the inability in preferring these appeals before us with the following submissions: “In connection with the above, Your

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

Section 271D and 271E of the Act immediately after disposal of the application by the Hon’ble Jurisdictional High Court, but the same could not be done in due time. The assessee, however, has filed an application for condonation of delay explaining the inability in preferring these appeals before us with the following submissions: “In connection with the above, Your

BHAVESHKUMAR MAHENDRABHAI MANIYAR,JUNAGADH vs. THE ITO WARD-1, JUNAGADH., JUNAGADH

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

Bench: Shri Dr. A. L. Saini, Accountat Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.234/Rjt/2025 Assessment Year: (2019-20) (Physical Hearing) Bhavneshkumar Mahendrabhai Vs. Ito, Maniyar, Ward – 1, Prop.Of Shree Hari Enterprise, Junagadh Shop No.2, Rajkamal Apartment, Junagadh, Junagadh - 362001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afdpm3866Q (Appellant) (Respondent)

section 253(5) of the Act is sufficiently elastic to enable the Tribunal to apply the law which subserves the ends of justice. It has been held in a number of cases that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim

THE ACIT, CENTRAL CIRCLE-2,, MORBI vs. M/S. KISHAN PLUS MINARALS, RAJKOT

In the result, appeal filed by the Revenue (In ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2021 With Cross Objection No.02/Rjt/2022 "नधा"रणवष"/ Assessment Year: 2019-20 Acit, Cent.Cir.2 M/S.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. Pan : Aaqfk4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 29/01/2025 (Originally Heard Refixed On 05.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 20/06/2025 Order Per Dr. Arjun Lal Saini:

delay is condoned 6. Now first, we shall adjudicate, the Revenue`s appeal in ITA No.124/RJT/2021. We advert to the relevant facts. The assessee has e-filed his return of Income, on 13.10.2018, declaring total income at Rs. 0/- The assessee has shown total business income of Rs. 10,04,597/- and also claimed the set-off of brought forward

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)

132 [or survey under section 133A], it may, in any proceeding under this Act, be presumed (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

Section 292C, he is liable to explain the noting in the impounded diary. 42.The assessee submitted before the learned CIT(A) that the statement of Shri Bhupendra Balubhai Patel recorded u/s 133A of the Act dated 03.01.2019, was a non-connected party, as he is neither subjected to survey action nor he is owner of the premises surveyed from which

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

Section 292C, he is liable to explain the noting in the impounded diary. 42.The assessee submitted before the learned CIT(A) that the statement of Shri Bhupendra Balubhai Patel recorded u/s 133A of the Act dated 03.01.2019, was a non-connected party, as he is neither subjected to survey action nor he is owner of the premises surveyed from which

SHRI VIVEK PRAVINCHANDRA PALA,JAMNAGAR vs. THE ITO, WARD-2 (2), JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: The Hearing Of Appeal.

132 /Rjt/2020 Assessment Year 2014-15 Shri Vivek Pravinchandra The ITO, Pala, Jamnagar Ward-2(2), PAN: AORPP6260Q Vs Jamnagar (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 06-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2014-15, arises

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

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

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

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