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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

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 18.06.2025 & 17.06.2025, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 r.w.s. ITA Nos. 498 & 499/Rjt/2025 Gopal Snacks Pvt. Ltd. vs. ACIT 2 144B

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

section 250 of the Income Tax Act, 1961 (hereinafter referred\nto as \"the Act\") by National Faceless Appeal Centre (NFAC), Delhi /\nCommissioner of Income-tax (Appeals), dated 18.06.2025 & 17.06.2025, which in\nturn arise out of separate orders passed by the Assessing Officer u/s 147 r.w.s.\n144B of the Act, on 29.03.2022 and u/s. 143(3) r.w.s. 144B

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

144B of\nthe Income Tax Act, 1961, vide order dated 23.09.2022.\n2. The grievances raised by the assessee, are as follows:\n1) The Learned Commissioner (Appeals), NFAC, Delhi erred in rectifying its order\nu/s. 154 r.w.s. 250 of the Act on sole basis of decision of Gujarat High Court in the\ncase of KatlaryKariyana Merchant SahkariSarafiMandali Ltd. (2022) 140\ntaxmann.com

AMRELI JILLA MADHYASTH SAHAKARI BANK LTD.,AMRELI vs. THE DCIT-ACIT-2(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.548/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2014-15 Amreli Jilla Madhyasth Sahakari The Dcit/Acit-2(1) बनाम Bank Ltd. Rajkot. Bhojalram Bhavan Vs. Rajmahel Road Amreli 365 601. Pan : Aaata 2737 J (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M.Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

144B of the Act and the notice u/s 148 is bad in law. 2.The Learned Commissioner of Income-tax (Appeals), Income Tax Department NFAC, Delhi erred in sustaining the disallowance of claim of deduction of Rs.57,00,750/- made by the Appellant u/s 36(l)(viia) of the Act in the return of income filed for the year. The appellant

PALLAV,JAMNAGAR vs. DCIT, CIRCLE 2, JAMNAGAR

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

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

144B of the Income tax Act, 1961, dated 20.03.2022. ITA No.473/RJT/2024 – A.Y.- 2017-18 Pallav vs. DCIT 2. The grounds of appeal raised by the assessee are as follows: “1. The Ld. CIT(A) erred in law as well as on fact in upholding addition of Rs.7,20,96,670/- made by Id.assessing officer being total amount deposited in bank

AMARDEEP EXPORTS,JAMNAGAR vs. INCOME TAX OFFICERWARD 1(3), JNR, JAMNAGAR

In the result, the appeal is dismissed

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

144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 19.03.2022. 2. Grounds of appeal raised by the assesse, are as follows: “1.On the facts and in the circumstances of the case and in law the learned CIT(A)- NFAC has erred in confirming the addition of Rs 81,74,966/-- based on estimate