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

80G or section 80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case of the partner also. Which prior to 01.04.1993 were not allowable. Further two new sections has been inserted into the Act. i.e. section

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

In the result, summarised and concise ground No

80G or section\n80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section\n80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case\nof the partner also. Which prior to 01.04.1993 were not allowable.\nFurther two new sections has been inserted into the Act. i.e. section

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

80G or section\n80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section\n80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case\nof the partner also. Which prior to 01.04.1993 were not allowable.\nFurther two new sections has been inserted into the Act. i.e. section

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

80G or section\n80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section\n80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case\nof the partner also. Which prior to 01.04.1993 were not allowable.\nFurther two new sections has been inserted into the Act. i.e. section

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

80G or section\n80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section\n80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case\nof the partner also. Which prior to 01.04.1993 were not allowable.\nFurther two new sections has been inserted into the Act. i.e. section

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

80G or section\n80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section\n80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case\nof the partner also. Which prior to 01.04.1993 were not allowable.\nFurther two new sections has been inserted into the Act. i.e. section

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

80G or section\n80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section\n80HHD or section 801 or section 801A or section 80J or section 80JJ are allowable in case\nof the partner also. Which prior to 01.04.1993 were not allowable.\nFurther two new sections has been inserted into the Act. i.e. section

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

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