M/S. KUTCH MANDVI BHATIYA MAHAJAN,MANDV-KUTCH vs. THE ITO-WARD-1, RAJKOT

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

194,500/- on 22-03-2017. Thereafter, the assessee received intimation under section 143(1) of the Act wherein the exemption under section 11(2) of the Act has been disallowed by the Department. The assessee filed appeal before Ld. CIT(Appeals) against such disallowance of exemption under Section 11(2) of the Act, who dismissed the assessee’s appeal

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

194 (SC); iii) CIT Vs. Nipun Builders & Developers P.Ltd., (2013) 30 taxmann.com 292(Del) iv) A. Govindarajulu Mudalia Vs. CIT, (1958) 34 ITR 807(SC); v) Rajmeet Singh Vs. ITO, (2024) 160 taxmann.ocom 83 (Jhark) vi) CIT Vs. Independent Media P.Ltd., (2012) 25 taxmann.com 276 (Del); vii) Shri Arif Vs. ACIT, ITA No.976/Bang/2022 (ITAT-Bang) order dated 126.1.2023; viii) Manoj

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

194 (SC); iii) CIT Vs. Nipun Builders & Developers P.Ltd., (2013) 30 taxmann.com 292(Del) iv) A. Govindarajulu Mudalia Vs. CIT, (1958) 34 ITR 807(SC); v) Rajmeet Singh Vs. ITO, (2024) 160 taxmann.ocom 83 (Jhark) vi) CIT Vs. Independent Media P.Ltd., (2012) 25 taxmann.com 276 (Del); vii) Shri Arif Vs. ACIT, ITA No.976/Bang/2022 (ITAT-Bang) order dated 126.1.2023; viii) Manoj