SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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

condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding

GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

delay in filing the appeals, for which condonation was sought and granted.", "held": "The Tribunal held that the PCIT's orders were not sustainable as the Assessing Officer had applied his mind and taken a plausible view, and the conditions for invoking revisional jurisdiction under Section 263 were not met. The Tribunal quashed the PCIT's orders.", "result": "Allowed", "sections

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

condone the delay inassessee`s appeal in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.). 8. When, these two appeals called out for hearing, the Ld. Counsel of the assessee invited our attention to the order dated 25.04.2025 in the case of“Shree Samrath Switchgear &Transmission P. Ltd. & Shri Samrath Electronics P. Ltd.& Shri Gojiya Bhikhubhai”, vide

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

condone the delay inassessee`s appeal in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.). 8. When, these two appeals called out for hearing, the Ld. Counsel of the assessee invited our attention to the order dated 25.04.2025 in the case of“Shree Samrath Switchgear &Transmission P. Ltd. & Shri Samrath Electronics P. Ltd.& Shri Gojiya Bhikhubhai”, vide

ISHWARBHAI SHANTILAL PATEL,SURAT vs. ITO, WARD-1(2)(1), SURAT

In the result, the appeal of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble

delay is condoned. 3. The Assessing Officer has made addition on account of unexplained expenditure u/s. 69C of the Act amounting to Rs. 10,17,870/- being expenditure incurred on the purchase from IshwarbhaiShantilal Patel Vs. ITO Asst.Year:2018-19 - 2– M/s. Mirza Traders amounting to 19,78,032/- and cash was received from said party. From the perusal

SHRI NARESH RAMJI BHANUSHALI,GANDHIDHAM vs. THE ITO, WARD-1, GANDHIDHAM

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 295/Rjt/2019 ("नधा"रण वष" / Assessment Year : 2013-14) Shri Naresh Ramji The Income Tax Officer, बनाम/ Bhanushali Ward-1, Gandhidham Vs. T. No.1, Plot No.257, Ward 8A, Gandhidham "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aewpb8042H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri V. J. Boricha, D.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 28/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 24.07.2019 Passed By The Commissioner Of Income Tax (Appeals) – 2, Rajkot (‘The Cit(A)’), Arising Out Of The Assessment Order Dated 09.02.2016 Passed By The Learned Ito, Ward-1, Gandhidham Under Section

delay is condoned. 3. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 4. Before the Ld. AO, the addition was made under Section 69C

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, 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 the illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The Commissioners of Inland Revenue