GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Rectification order u/s.154, since such adjustments does not comprise of the\nmistake apparent on record.\n(vi)The Ld. CIT(A) erred in confirming the total income as processed by the CPC, on\nignoring the fact that the notice for enhancing the income has not been served to the\nappellant u/s 154(3) of the Act.\n3. The facts

RAJKOT DISTRICT CO-OP. BANKS EMPLOYEES M P CREDIT CO-OP. LTD.,RAJKOT vs. THE DCIT/ACIT CIR 1(1), RAJKOT

In the result, appeal of the assessee is allowed

154 r.w.s. 250 of the Income Tax Act, 1961.\n3) The Ld. Commissioner (Appeals), NFAC, Delhi failed to appreciate the true import\nof decision of Gujarat High Court in the case of KatlayKariyana Merchant\nSahkariSarafiMandali Ltd, (2022) 140 taxmann.com 602 (Gujarat) dated 04.01.2022,\nread with its modification order, dated 26.04.2024.\n4) The appellant caves leave to add, amend, alter

VITARAG EXPORT INDUSTRIES,JUNAGADH ROAD vs. ITO, WARD - 2(1)(1), RAJKOT, AAYAKAR BHAVAN

In the result, ground No.5 raised by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.354/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2012-13) (Physical Hearing) Vitrang Export Industries, Vs. The Ito, Junagadh Road, Near Railway Ward – 2(1)(1), Crossing, Dhoraji, Gujarat - 360140 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfv2407M (Appellant) (Respondent)

154 of the Act, and also requested the Bench to provide sufficient time to get the rectification done. Accordingly, the Bench, vide order sheet entry dated 22.07.2024, had re- fixed the case for hearing on 14.08.2024 and time was given to the ld. DR to get the rectification done on or before 3rd October 2024. Further time was granted