THE ASST. COMMR. INCOME TAX, CIRCLE,-1,, RAJKOT-GUJARAT vs. M/S RAVI TECHNOFORGE PVT. LTD.,, RAJKOT-GUJARAT

In the result, appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Acit, Cir.1 Vs. M/S.Ravi Techno Forge P. Ltd. Rajkot. Plot No.7/8, Survey No.211 Veraval Shapar Ind. Area Rajkot Gondal Highway, Tal. Kotdasangani Dist. Rajkot. Pan : Aadcs 1608 N 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Mehul Ranpura, Ld.Ar Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 10/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 16/06/2023

250(6) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Asst.Year2014-15. 2. The grounds raised in the appeal are as under: “1. The learned CIT(A)-2, Rajkot has erred in law and on facts in deleting the additions made on account of disallowance of additional depreciation

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2014-15. I.T.A No. 425/Rjt/2017 A.Y. 2014-15 Page No 2 Dr. Subhash Pethaljibhai Chavda Ahir Kelvani Mandal vs. ITO 2. The solitary issue in the present appeal relates to disallowance of claim of depreciation amounting

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (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 & Shri Abhimanyu Singh Yadav, Sr-Dr

4. Despite of the same, if your good- self calculate proportionate remuneration to partners for industrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said our clarifications are as under: (a) Prior to 01.04.93. (1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary, Bonus, Commission

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (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 & Shri Abhimanyu Singh Yadav, Sr-Dr

4. Despite of the same, if your good- self calculate proportionate remuneration to partners for industrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said our clarifications are as under: (a) Prior to 01.04.93. (1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary, Bonus, Commission

M/S WESTERN INDIA CERAMICS P. LTD.,,BARODA vs. THE DY. COMMR. INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, ground number 4 of the assessee’s appeal is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 14/Rjt/2017 A.Y. 2010-11 Page No 2 M/s. Western India Ceramics Pvt. Ltd. vs. Dy. CIT 2. The assessee has taken the following grounds of appeal:- “1. The learned Commissioner of Income Tax, (Appeals)-11, Ahmedabad has erred in dismissing the appeal and whereby upholding

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

250 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi [in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment orders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s. 143(3B) r.w.s.263 of the Act.\n2. Since, the issues involved

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

250 of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi\n[in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment\norders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.\n143(3B) r.w.s.263 of the Act.\n2.\nSince, the issues involved

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

250 of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi\n[in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment\norders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.\n143(3B) r.w.s.263 of the Act.\n2.\nSince, the issues involved

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

4.\nDespite of the same, if your good- self calculate proportionate remuneration to partners for\nindustrial undertaking at Rudrapur, it will be exempted in the hands of partners. For the said\nour clarifications are as under:\n(a) Prior to 01.04.93.\n(1) Section 40(b): As per above section in case of the firm, any payment of Interest, Salary

THE INCOME TAX OFFICER-WARD-2, , GANDHIDHAM - KUTCH vs. M/S. RIDDHI SIDDHI JEWELLERS, GANDHIDHAM - KUTCH

In the result, appeal of the Revenue isdismissed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Ito, Ward-2 Vs. M/S.Riddhi Siddhi Jewellers Gandhidham. Shop No.1, Plot No.68 Bba (Sough) Gandhidham-Kutch. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2023

4 in para 4.3 held that " Undisputed facts emerged from the record that at the time of survey excess stock was found. It is also not disputed the assessee is engaged in the business of jewellery. During the course of survey excess stock valuing Rs.77,66,887/- was found in respect of gold and silver jewellery. The coordinate Bench

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)

Section 145(3) was not invoked, book result could not have been disturbed by the assessing officer. 3. The learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi failed to appreciate the manufacturing process and the input-output formula of the Appellant’s products. 4. The learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi erred in sustaining addition of Rs.10

ASHVIN DINESHBHAI JADAV,RAJKOT vs. ITO, WARD-1(1)(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

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

250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 19.04.2025 by the National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 143(3) of the Act, dated 28.12.2017. 2. The grounds

KUTCH DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LTD.,ANJAR - KUTCH vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NEW DELHI

250 of the Income Tax Act, 1961 (in short ‘the Act'), which in turn\narose, out of separate assessment orders passed by the National e-Assessment\nCentre, Delhi / Assessing Officer u/s 143(3) r.w.s. 143(3A) & 143(3B) r.w.s.\n144B of the Act, on 05.03.2021 and 25.9.2022, respectively.\n2.\nSince the issues involved in both the appeals are common

M/S RUDRAKSH DETERGENT & CHEMICAL PVT. LTD.,,GANDHIDHAM vs. THE ASSISTANT COMMR. INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result appeal of the assessee is dismissed

4. The appeal filed by the assessee is barred by limitation by 6 months. The assessee filed the condonation petition explaining that the issue involved in the present appeal was arising against the rectification order passed by the learned CIT (A) under section 154 of the Act. However the assessee instead of filing the separate appeal against the order

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeals) (in short “Ld.CIT(A)”), which in turn arise out of assessment orders passed by the Assessing Officer u/s 153C 143(3) of the Act, dated 09.06.2021. ITA No. 286 & 287/RJT/2025 M/s. Om Lamcoat

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeals) (in short “Ld.CIT(A)”), which in turn arise out of assessment orders passed by the Assessing Officer u/s 153C 143(3) of the Act, dated 09.06.2021. ITA No. 286 & 287/RJT/2025 M/s. Om Lamcoat