AMRUTPUR SEVA SAHKARI MANDALI LTD.,VILLAGE: - AMRUTPUR TALUKA DHARI, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

119(2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance

AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

119(2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance

DHARESHWAR SEVA SAHAKARI MANDALI LTD. ,VILLAGE: - DHARESHWAR, TALUKA: - RAJULA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

119(2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance

SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

119(2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance

BAN LABS PRIVATE LIMITED,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

disallowance, irrespective of the fact whether any such income has been earned during the financial year or not. Thus, in light of the above, Central Board of Direct Taxes in exercise of its powers under ITA No.202/RJT/2024/AY.2018-19 Ban Labs Pvt. Ltd. vs. PCIT Section 119

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

section 119(2) of the Income-tax Act, 1961, would bind the Revenue. No question of law, therefore, arises. 14.5 Admittedly, the facts of the case on hand are not in dispute. The AO has only disallowed

SHRI MANOJ B. MANSUKHANI,,RAJKOT-GUJARAT vs. THE PR. COMMISSIONER OF INCOME TAX-1, , RAJKOT

In the result, the appeal of the assessee is allowed

disallowance required to be made under section 14A of the IT Act, 1961, Such cases where the assessment has been completed without conducting any inquiries tantamount to erroneous orders as also order prejudicial to the interest of Revenue. For such proposition of law. Reliance is made on following cases: 1. Rampyari Devi Sarogi

THE DY. COMMR. OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT vs. M/S. RADHE RENEWABLE ENERGY DEVELOPEMENT PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowance made by the Assessing Officer for Rs. 2,10,000/- under the provision of section 14A r.w. Rule 8D has preferred an appeal to the Ld. CIT(A) dated 21/12/2019. Therefore, the assessment framed u/s 143(3) of the Act cannot be subject matter of revision under the provision of section 263 of the Act. 27 A.Y.2011-12 and others

M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowance made by the Assessing Officer for Rs. 2,10,000/- under the provision of section 14A r.w. Rule 8D has preferred an appeal to the Ld. CIT(A) dated 21/12/2019. Therefore, the assessment framed u/s 143(3) of the Act cannot be subject matter of revision under the provision of section 263 of the Act. 27 A.Y.2011-12 and others

THE DEPUTY COMMR. INCOME TAX, CIRCLE-1(2),, RAJKOT vs. M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowance made by the Assessing Officer for Rs. 2,10,000/- under the provision of section 14A r.w. Rule 8D has preferred an appeal to the Ld. CIT(A) dated 21/12/2019. Therefore, the assessment framed u/s 143(3) of the Act cannot be subject matter of revision under the provision of section 263 of the Act. 27 A.Y.2011-12 and others

RADHE RENEWABLE ENERGY DEVELOPMENT PVT LTD,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowance made by the Assessing Officer for Rs. 2,10,000/- under the provision of section 14A r.w. Rule 8D has preferred an appeal to the Ld. CIT(A) dated 21/12/2019. Therefore, the assessment framed u/s 143(3) of the Act cannot be subject matter of revision under the provision of section 263 of the Act. 27 A.Y.2011-12 and others

SHREEJI CERAMIC INDUSTRIES,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

119 of the Act, in supersession of earlier instructions/guidelines on this subject, hereby directs that the cases selected for scrutiny during the Financial year 2014-15 under CASS, on the basis of either AIR data or CIB information or for non-reconciliation with 26AS data, the scope of enquiry should be limited to verification of these particular aspects only

SHRI DHORAJI NAGRIK SHARAFI AND GRAHAK SAHKARI MANDALI LIMITED,DHORAJI vs. INCOME TAX OFFICER, WARD - 1(2)(1), RAJKOT

In the result, the assessee’s appeal is allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.478/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Shri Dhoraji Nagrik Sharafi & Vs. Income Tax Officer Grahak Sahkari Mandali Ltd. Ward – 1(2)(1), C/O. Sarda & Sarda, Sakar, 1St Rajkot. Floor, Dr. Radha – Krishnan Road, Opp. Rajkumar College, Rajkot- 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaad7775Q (Appellant) (Respondent)

disallowed the deduction claimed by the assessee, under section 80P of the Act. Moreover, the assessee has not availed the benefit of the provisions of section 119

M/S. KUTCH MANDVI BHATIYA MAHAJAN,MANDV-KUTCH vs. THE ITO-WARD-1, RAJKOT

In the result, appeal of the assessee is allowed for statistical purposes

disallowing exemption u/s 11(2) of the Act is hereby sustained and hence, the same is hereby upheld. Grounds of Appeal Nos. 1 and 2 are dismissed. 7.3 Ground of Appeal No. 3 is routine and general in nature and does not require any separate adjudication. 8. As a result, appeal is dismissed.” 4. The assessee is in appeal before

M/S. JAI MAA HIRAL ENTERPRISE,KHAMBHALIYA vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is dismissed

disallowance u/s. 38(1)(va) r.w.s. 2(24) of the Act on account of late payment of employees' contribution to PF & ESI where assessee did not deposit contribution to employees account in relevant fund before due date prescribed in Explanation to section 38(l)(va), no deduction would be admissible even though he deposits I.T.A No. 128/Rjt/2021

ABROAD VITRIFIED PVT LTD,MORBI vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal of assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.144/Rjt/2023 "नधा"रणवष"/Assessment Year : 2018-19

disallowed u/s 68 r.w.s.115BBE of the Act and added to the total income of the assessee while finalizing the assessment proceedings u/s. 143(3) of the Act, which has not been done, by the assessing officer. 4. Therefore, Ld. PCIT noticed that assessing officer had passed the assessment order without making proper enquiry and verification on the above issue

M/S. MOKSHSTAR INTERNATIONAL,,GANDHIDHAM-KUTCH vs. THE ADDITIONAL CIT, , GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

Bench: The Time Of Hearing.”

119 taxmann.com 489 (Rajkot - Trib.), ITAT held that where books of account of assessee have not been rejected, onus is on Assessing Officer to point out specific expenses which were not incurred in connection with business and thereafter he can make disallowance under provisions of section

MANSUKHLAL KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

119; or (d) The order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the jurisdictional High Court or Supreme Court in the case of the assessee or any other person.” The ld.PCIT noticed that as per the above Explanation (2) of section 263 of the Act, the order passed