RUPA VIMAL PADALIYA,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

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

condoned the delay and set aside the orders of the CIT(A) and AO/JAO.", "result": "Allowed", "sections": [ "147", "144", "69", "115BBE", "139(1)", "148", "148A

SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

delay is condoned. ITA No. 789/RJT/2025 A.Y 17-18 Shree Maru Kansara Soni Gnati 4. On merit, Learned Counsel for the assessee explained the facts of the assessee’s case that assessee trust has filed its original return of income on 13.09.2017, declaring nil income, which was processed under section 143(1) of the Act. Subsequently, the proceedings under section

SHRI BHARATBHAI RAYSINH VALA,DEVALI DEDA, KODINAR, DIST. JUNAGADH vs. THE ITO, WARD-3(1)(4), AMRELI, AMRELI

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

condoned the delay and admitted the appeal. The Tribunal also noted that notices were issued to an email address not accessed by the assessee, and the CIT(A)'s order was silent on the service of notices.", "result": "Remanded", "sections": [ "147", "144", "144B", "148A

KALPESH RAVJIBHAI SOJITRA,JASDAN vs. THE INCOME TAX OFFICER, WARD 2(1)(2), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The Ito, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqmps8120G (/Appellant) (/Respondent)

section 151A of the Act, making it mandatory for the issuance of notice u/s.148A(b), 148A(d) as well as 148 of the Act by the Faceless Mechanism, the impugned notices especially issued u/s.148 dated 29.03.2023 is found to be invalid and bad in law, since it has been issued contrary to law and is against the ‘Rule

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

POOJA OMPRAKASH NAWANI,ADIPUR vs. THE INCOME TAX OFFICER WARD 2, GANDHIDHAM, GANDHIDHAM

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.876/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Pooja Omprakash Nawani Vs. The Income-Tax Officer, Flat-5 Nirav Appartment, Plot-358 Ito Ward – 2, Ward-2B, Gandhidham - 370205 Adipur 370205 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpn4546H (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 08 / 07 /2025

148A(d) of the Income tax Act, 1961 (hereinafter referred to as 'the Act') on 29.03.2022, holding the aforementioned receipt as income chargeable to tax having escaped assessment for AY 2018-19. Accordingly, notice u/s 148 of the Act was issued on 29.03.2022. The case was assigned to the assessment unit and thereafter intimation to assessee for completion of assessment

RAFIKBHAI AJIJBHAI VIRANI,JAMNAGAR vs. THE ASSESSEMENT UNIT NFAC INCOME TAX DEPARTMENT, DELHI

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 141/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2017-18) Rafikbhai Ajijbhai Virani बनाम The Assessment Unit, National Steet No.2, Near Navnala, Faceless Assessment Center, Income /Vs. Gulabnagar Tari Hanuman Tax Department Road, Jamnagar-361007 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Ascpv 1519 R (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri Sankar Bakshi, A.R. राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 23/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Order (Ay) 2017-18, Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) Passed By The National Faceless Appeal Centre (Nfac), Delhi/Learned Commissioner Of Income Tax(Appeals) (In Short “Ld.Cit(A)”, Dated 18.06.2024, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 147 R.W.S. 144 R.W.S 144B Of The Act Dated 19.05.2023. The Assessee Has Raised The Following Grounds Of Appeal:- 2. “Reopening U/S 148A Of The Income Tax Act, 1961 (“The Act”) 1. The Learned The National Faceless Appeal Centre [“The Cit(A)”] & The Assessment Unti, Income Tax Department (“The Ao”) Erred In Fact & In Law In Initiating Proceedings U/S 148 Of The Act Without Issuing Notice U/S Ita No. 141/Rjt/2025 A.Y.17-18 Rafikbhai A Virani

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Learned Commissioner of Income Tax(Appeals) (in short “Ld.CIT(A)”, dated 18.06.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 r.w.s 144B of the Act dated

VINOD LALJIBHAI VADSOLA,TIMBADI vs. ITO, WARD-1, MORBI

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 939/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2017-18) Vinod Laljibhai Vadsola Income Tax Officer, Ward-1, Vill. Timbadi, Tal: Morbi- Morbi-363 641 Vs. 363 641 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Alnpv 3995 K (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri Rajendra Singhal, A.R. राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 05/05/2025 घोषणा क" तार"ख/Date Of Pronouncement : 07/05/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Order (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax(Appeals) / National Faceless Appeal Centre, Delhi (In Short “Cit(A)”, Dated 09.08.2024, Which In Turn Arises Out Assessment Order Passed By The Assessing Officer U/S 147 R.W.S. 144B Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” Dated 25.05.2023. The Assessee Has Raised The Following Grounds Of Appeal:- 2. “The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 1. The Ld.Cit(Appeals) Has Erred In Law & On The Facts In Holding Assessment Proceedings As Valid Through: A. The Notice U/S 148 Of The Act Has Been Issued By The Ito, Ward-1, Morbi In Violation Of The Provisions Of Sec. 151A Of Act & The Ita No. 939/Rjt/2024 A.Y.17-18 Vinod L. Vadsola

148A(d) of the Act was passed without approval of the competent specified authority as per sec. 151(ii) of the Act. 2. The Ld.CIT(A) has erred in law and on the facts in upholding addition of Rs.26,28,000/- u/s 69A of the Act for unexplained investment in LLP. 3. The Ld. CIT(A) has erred

MITESHKUMAR DAYALJIBHAI PABARI,BHATIYA vs. ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER , RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay and non- submission of form, even the not taxable income and even provided the explanations with necessary details, explanation and supporting documents. The passed order is erroneous, against the principle of nature of justice and against the provision of law, liable to quash and set aside. (2) Learned A.O. erred in law as well facts by initiating proceeding