VIPUL ARJANBHAI PARMAR,MANGROL vs. INCOME TAX OFFICER, WARD -1, JUNAGADH

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.217/Rjt/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/O. Sarda & Sarda (Ca), Sakar, Ward – 1, Junagadh 1St Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ditpp9286B (अपीलाथ"/Assessee) (""थ"/Respondent)

condone the delay. 8. The grounds of appeal raised by the assessee, on merit, are as follows: “1. The assessment order u/s. 143(3) r.w.s. 147 of the Act is bad in law. 2. The learned Assessing Officer has erred in law as well as on facts for making the addition of Rs. 5,00,000/-on account of unexplained

AASHIRWAD BUILDERS,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), RAJKOT, RAJKOT

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

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

150 Feet Ring Road, Rajkot Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACR7297P (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Sumit Shingala, AR राज" की ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr.DR सुनवाई की तारीख/Date of Hearing : 16/06/2025 घोषणा की तारीख/Date of Pronouncement : 11/09/2025 आदेश/Order Per Dr. Arjun Lal Saini

ASHISHKUMAR BHAGVANJIBHAI KANSAGRA,RAJKOT vs. ACIT CIR - 2(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.409/Rjt/2025 िनधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Ashishkumar Bhagvanjibhai Vs. Acit Kansagara, Circle – 2(1), C-507, Imperial Heights, Rajkot - 360001 150 Feet Ring Road, Rajkot - 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acspk6893P (Appellant) (Respondent)

150 Feet Ring Road, Rajkot - 360005 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACSPK6893P (Appellant) (Respondent) Appellant by : Ms. Alpa V. Makadiya, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 02/09/2025 Date of Pronouncement : 23/09/2025 आदेश / O R D E R Captioned appeal filed by the assessee, pertaining to Assessment Year 2016-17, is directed against

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)

Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Therefore, we condone the delay in filing the objections before the Hon’ble DRP. 15. Considering the above facts, we note that assessee could not plead his case before Hon`ble DRP successfully. Therefore, we note

CHITRAVAD SAYUNKTA VIVIDH KARYAKARI SAHAKARI MANDALI LIMITED,JUNAGADH vs. INCOME TAX OFFICER, VERAVAL, JUNAGADH

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

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.180/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19 Chitravad Sayunkta Vividh Income Tax Officer, Ward-4, बनाम/ Karyakari Sahakari Mandali Veraval, Junagadh-362 265 Vs Ltd. Vill. Chitravad, Taluka- Gir, Junagadh-362 150 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaac 3619 A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Sr-Dr

150 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAC 3619 A (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri R.D. Lalchandani, 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 : 16/05/2025 आदेश/Order Per Dr. Arjun Lal Saini

KRISHNA DEVELOPERS,JUNAGADH vs. THE JOINT COMMISSIONER OF INCOME TAX JUNAGADH RANGE, 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.425/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Krishna Developers Vs. The Joint Commissioner Of Income 1St Floor, Business Centre, Bud Stand, Tax Junagadh Range, L.B.S. Society, Income Tax Office, Junagadh – 362210 Junagadh "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefk0952H (Appellant) (Respondent) Appellant By : Shrimehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 04/06/2025 Date Of Pronouncement : 01/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

section is not arbitrary and it is not without basis, Thus, out of contract work of Rs. 31,01,73,972/-, self executed contract work is for Rs. 15,67,22,798/-. Krishna Developers v. ITO Net profit from this work is estimated @ 8% of the receipts. As regards contract work sub-let to other contractors

M/S COBRA KCL JV,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, TDS- CIRCLE,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

150 Feet Ring Road, Vs. Rajkot. [PAN – AAGFC 3289 F] (Appellant) (Respondent) Assessee by Shri D.M. Rindani, AR Revenue by Shri B.D. Gupta, Sr. DR Date of Hearing 07.06.2023 Date of Pronouncement 16.06.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the Assessee against order dated 12.07.2019 passed by the CIT(A), Jamnagar

SHRI ARJANBHAI DAYALJIBHAI PARMAR,JAMNAGAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 37/Rjt/2023 िनधा"रण वष" िनधा"रण वष"/Asstt. Years: 2017-2018 िनधा"रण िनधा"रण वष" वष"

section 263 of the Act. 3. At the outset, it was noticed that there was a delay in filing the appeal by the assessee for 282 days. The assessee has filed condonation petition stating that the appeal memo in requisite form in 3 sets was inadvertently sent to the Departmental Representative. As such the appeal was filed within the time

SHRI SWAMINARAYAN MANDIR KUNDAL,KUNDAL, TALUKA: - BHARWALA, DISTRICT: -BOTAD vs. THE DCIT/ACIT(CPC),, BANGALORE

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

150/- being amount accumulated or set apart for application u/s 11(l)(a) of the Act. 6. The appellant craves leave to add, amend, alter and withdraw any ground of appeal anytime up to the hearing of this appeal. Total tax effect Rs. 73,130/-” 3. The brief facts of the case was the return of income was filed

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

delayering of funds in\nthe process of money laundering. Upon detection, the Income Tax department has treated\nthese sums as unexplained cash deposits and taxed the entire amount as deemed income. The\n'Angadiya/shroff' have disclosed the modus-operandi in clear terms.\nvi. The \"Angadiya\" is a very common term in Gujarat. Another common term related to\nmonetary transactions

PARAS RAMESHCHANDRA DOSHI,RAJKOT vs. THE PCIT - 1, RAJKOT , RAJKOT

150 taxmann.com 71 (Surat Trib.);\n8.1. Further, Ld. AR of the assessee relied, there is no intimating material\navailable with Ld. Pr. CIT(A) with M/s. National Shroff Company, hence,\nLd. Pr.CIT(A) has no jurisdiction u/s. 263 of the Act. The Ld. AR also relied\non \"Reliance is placed upon the decision of Gujarat High Court in an\nidentical

M/S. VINAYAKA REALTY (G) PVT. LTD.,RAJKOT vs. THE ITO WARD-1 (2) (5), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section I.T.A No. 108/Rjt/2021 A.Y. 2011-12 Page No 2 Vinayaka Realty (G) Pvt. Ltd. vs. ITO 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011-12. 2. The brief facts of the case is that the assessee is a Company engaged in the business of Civil