MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground No.1. The Ld.CIT(A) erred in holding that proceedings u/s 148 culminating\ninto order

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT., RAJKOT

depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n\"1.Ground No.1. The Ld.CIT(A) erred in holding that proceedings u/s 148 culminating\ninto order

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground No.1. The Ld.CIT(A) erred in holding that proceedings u/s 148 culminating\ninto order

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT, RAJKOT

depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground No.1. The Ld.CIT(A) erred in holding that proceedings u/s 148 culminating\ninto order

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

153A(1) (b)/143(3) of the Income Tax Act, 1961,( hereinafter referred to as “the Act”). 2. Since, these five appeals filed by the Revenue and four cross objections of assessee, pertain to the same assessee and identical and common issues are involved, therefore, these appeals of revenue and cross objections of assessee, have been clubbed and heard together

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

153A r.w.s. 143(3) of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in confirming the action of the assessing officer in disallowing the claim of deduction of Rs. 3,70,61,909/- u/s 80IA(4) in I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 3 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

153A r.w.s. 143(3) of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in confirming the action of the assessing officer in disallowing the claim of deduction of Rs. 3,70,61,909/- u/s 80IA(4) in I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 3 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone

OM LAMCOAT PVT LTD,MORBI vs. THE ACIT, CENTRA CIRCLE-1, RAJKOT, RAJKOT

In the result, both appeals filed by the assessee (in ITA Nos

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No. 286 & 287/Rjt/2022 िनधा"रणवष" / Assessment Year: (2016-17 & 2019-20) (Hybrid Hearing) बनाम M/S. Om Lamcoat Pvt. Ltd. The Acit, 8-A, Kandla National Highway, Vs. Central Circle -1, Opp. Dadashri Nagar, At. Morbi – Aayakar Bhavan, Amruta 363642 Estate, M. G. Road, Rajkot – 360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aabco8163G (अपीलाथ"/Assessee) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. (Dr) सुनवाई क" तार"ख/Date Of Hearing : 16/06/2025 घोषणा क" तार"ख/Date Of Pronouncement : 11/09/2025

1) of the Act, the assessee was requested to explain the content of seized material in view of natural justice. In reply to the notice, the assessee has contended that these documents in the seized material are basically dumb documents and do not indicate any meaning. This reply of the assessee was not found tenable in view of the admission

OM LAMCOAT PVT LTD,MORBI vs. ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, both appeals filed by the assessee (in ITA Nos

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No. 286 & 287/Rjt/2022 िनधा"रणवष" / Assessment Year: (2016-17 & 2019-20) (Hybrid Hearing) बनाम M/S. Om Lamcoat Pvt. Ltd. The Acit, 8-A, Kandla National Highway, Vs. Central Circle -1, Opp. Dadashri Nagar, At. Morbi – Aayakar Bhavan, Amruta 363642 Estate, M. G. Road, Rajkot – 360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aabco8163G (अपीलाथ"/Assessee) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. (Dr) सुनवाई क" तार"ख/Date Of Hearing : 16/06/2025 घोषणा क" तार"ख/Date Of Pronouncement : 11/09/2025

1) of the Act, the assessee was requested to explain the content of seized material in view of natural justice. In reply to the notice, the assessee has contended that these documents in the seized material are basically dumb documents and do not indicate any meaning. This reply of the assessee was not found tenable in view of the admission