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

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee`s appeal in ITA No.254/RJT/2024, for assessment year 2010–11, ground No.2 in assessee`s appeal in ITA No.255/RJT/2024, for assessment year Bhavani Industries India LLP ITA Nos.247

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

disallowance made by the\nassessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to\nbe deleted, may kindly be deleted.\n[This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year\n2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year\n5\nBhavani Industries India LLP\nITA

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

In the result, summarised and concise ground No

disallowance made by the\nassessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to\nbe deleted, may kindly be deleted.\n[This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year\n2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year\n5\nBhavani Industries India LLP\nITA

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

disallowance made by the\nassessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to\nbe deleted, may kindly be deleted.\n[This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year\n2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year\n5\nBhawani Industries India LLP\nITA

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

disallowance made by the\nassessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to\nbe deleted, may kindly be deleted.\n[This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year\n2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year\n5\nBhawani Industries India LLP\nITA

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

disallowance made by the\nassessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to\nbe deleted, may kindly be deleted.\n[This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year\n2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year\n5\nBhavani Industries India LLP\nITA

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

disallowed the deduction u/s 80JJAA of the Act, to the\ntune of Rs.3,01,93,275/-. However, later on, the assessee's case, was selected\nfor scrutiny under section 143 (3) of the Act and the said deduction u/s.80JJAA\nof the Act, was allowed by the assessing officer, vide order dated 19.09.2022,\npassed by the assessing officer under section

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

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted.\n[This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 2012-13, ground No.2 in assessee

THE ASSISTANT COMMR. OF INCOME TAX, JUNAGADH CIRCLE,, JUNAGADH vs. M/S SHANTI STRUCTURE P. LTD.,, JUNAGADH

In the result, the appeal of the Department is dismissed

Bench: Or During The Proceedings Before The Hon'Ble Itat.

disallowance to " 3 lakhs. In the appeals against the aforesaid order passed by Ld. CIT(Appeals), the Department filed appeal before ITAT Rajkot, who vide order dated 24-11-2016 in ITA number 419/Rjt/2013 and in ITA numbers 618 and 619/Rjt/2014 dismissed all the appeals filed by the Department and upheld the order of CIT (Appeals) for assessment years

BUILDFOLIO REALITIES LLP,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

144 of the Act. Further, the assessee is also required to show cause as to why the provisions of section 145(3) of the Act should ITA Nos. 509 and 510 & 683/Rjt/2024 Buildfolio Reali"es LLP not be invoked and profits for the year under consideration be enhanced by the amount of Rs. 2,04,21,000/-. 4.1 In this

BUILDFOLIO REALITIES LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 509 & 510/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2021-22 & 2022-23 (Hybrid Hearing) Buildfolio Realities Llp The Deputy Commissioner Of Vs Income Tax, Central-1 . Shop No. 5Gf, Business Edifice, Canal Road 37, Income Tax Office, Amruta Karanpura Corner, Rajkot Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360005 Rajkot-360001 "ायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aawfb8233C (अपीलाथ"/Appellant) (""थ"/Respondent)

144 of the Act. Further, the assessee is also required to show cause as to why the provisions of section 145(3) of the Act should ITA Nos. 509 and 510 & 683/Rjt/2024 Buildfolio Reali"es LLP not be invoked and profits for the year under consideration be enhanced by the amount of Rs. 2,04,21,000/-. 4.1 In this

SPECTRUM JOHNSON TILES PRIVATE LIMITED,RAJKOT vs. THE DCIT/ACIT CIR 1(1),RAJKOT., RAJKOT

Appeal is Allowed for Statistical Purpose

3 arguments. The Hon'ble High Court\nhas very clearly ruled in (2015) 372 ITR 0079 (Guj) that:\n(Quote) \" Income AO made disallowance of expenditure of specified amount under\nsection 14A-Disallowance was confirmed by CIT(Appeals)-Tribunal held that\nAssessee did not make any claim for exemption and in such situation. Section 144

THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM-KUTCH vs. M/S. SHIVABYAY PROJECT PVT. LTD. , GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

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

section 144 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal: “The grounds of appeal mentioned herein under are without prejudice to each other. 1.0 Ld. Commissioner of Income tax (Appeals)-l, Rajkot has erred in law in confirming the disallowance

M/S. SHIVABYAY PROJECT PVT. LTD. ,GANDHIDHAM-KUTCH vs. THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

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

section 144 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal: “The grounds of appeal mentioned herein under are without prejudice to each other. 1.0 Ld. Commissioner of Income tax (Appeals)-l, Rajkot has erred in law in confirming the disallowance

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 ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

144 r.ws.\n147/143(3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

144 of the Act, it is settled proposition of law that the\nassessing officer must not act dishonestly, vindictively or capriciously because he must\nexercise judgment in that matter. The assessing officer must make an honest estimate of\nthe proper figure of the assessment for which he may use may apply any lawful method\napplicable. Even though

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

144 r.ws. 147/143(3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Since the issues involved in the case of all the appeals are common and identical; therefore, the appeals of the three assessees have been clubbed and heard together, and a consolidated order is being passed