MANISH PUNJABHAI ODEDRA,PORBANDAR vs. INCOME TAX OFFICER WARD 2(4), PORBANDAR, GUJARAT

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

condone the delay.\n6. The facts of the case which can be stated quite shortly are as follows: The return\nof income was filed by the assessee on 30th September, 2015, electronically\ndeclaring total income at Rs. 3,01,200/-. The returned income was processed u/s\n143(1) of the Income tax Act, 1961.Later on, the assessee`s case

SHREE JAMNAGAR JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,JAMNAGAR vs. DCIT-CIR-2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 18.02.2025, which in turn arises out of an order passed by National e- Assessment Centre, Delhi/Assessing Officer u/s 144 r.w.s. 144B of the Act, on 17.04.2021. ITA NO. 223/Rjt/2025 A.Y 18-19 Sh.J.J.S.K.V.S.Ltd

SMT. RANI HARERAM SAHANI,KOVAYA, RAJULA, DIST. AMRELI vs. THE ACIT, WARD-2 (4), BHAVNAGAR, BHAVNAGAR

In the result, the appeal filed by the Assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011- 12. 2. The assessee’s main grievance is that the Ld. CIT(A)-NFAC dismissed the appeal of the assessee who failed to condone the delay of 13 days in filing the above appeal and thereby

SMT. RANI HARERAM SAHANI,KOVAYA, RAJULA, DIST. AMRELI vs. THE ITO, WARD-3 (1) (4), RAJULA, DIST. AMRELI, RAJULA, DIST. AMRELI

In the result, the appeal filed by the Assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011- 12. 2. The assessee’s main grievance is that the Ld. CIT(A)-NFAC dismissed the appeal of the assessee who failed to condone the delay of 13 days in filing the above appeal and thereby

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

Section 115BBE of the Act, which is barred by limitation\nby 279 days, which may be condoned in the interest of the Justice.\n6.On the other hand, Ld. D.R. for the Revenue did not raise any serious objection,\nabout condonation of delay in respect of cross objection filed by the assessee.\n7. We have heard both the parties on this

SHRI AKBAR UMARBHAI KHIRA,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-3 (5),, JAMNAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2014-15

condone delay of 51 days in filing of first appeal without appreciating that appellant was located in village of Jamnagar District and being not literate and being under depression due to personal difficulties could not approach, Chartered Accountant situated at Ahmedabad to understand implications arising out of assessment order and to get the appeal prepared and filed before

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION) , AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

SANT SHRI MOHANDASBAPA GURUSHRI SHAMLABAPA MANAV SEVA TRUST RAJKOT,RAJKOT, GUJARAT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

BABRA KELVANI MANDAL,BABRA vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

KARSANDAS KALABHAI THAKKAR PUBLIC CHARITABLE TRUST,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

42-2026, 85-2025, 864-2025, 868-2025, Karsandas Kalbhai Thakkar Public Charitable Trust and Ors. AY 2026-27 have been taken into consideration for deciding the above appeals en masse. 3. At the outset, that the appeal filed by the assessee late by 15-days along with the appeal the assessee has filed an application for condonation of delay

KALPESH CHATURBHAI RAIYANI,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

Appeal is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):

section 144B of the Act, on 28.03.2022/ 29.03.2024. ITA No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds of appeal raised by the assessee are as follows (ITA No. 143- Rjt-25): 1. Ld. AO erred in law as well as on facts in not supplying the material based on which the assessment has been re-opened and 1 consequently

KALPESH CHATURBHAI RAIYANI,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

Appeal is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):

section 144B of the Act, on 28.03.2022/ 29.03.2024. ITA No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds of appeal raised by the assessee are as follows (ITA No. 143- Rjt-25): 1. Ld. AO erred in law as well as on facts in not supplying the material based on which the assessment has been re-opened and 1 consequently

KALPESH CHATURBHAI RAIYANI,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

Appeal is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):

section 144B of the Act, on 28.03.2022/ 29.03.2024. ITA No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds of appeal raised by the assessee are as follows (ITA No. 143- Rjt-25): 1. Ld. AO erred in law as well as on facts in not supplying the material based on which the assessment has been re-opened and 1 consequently

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 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