THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

disallowing such expenditure, it appeared that an overseas agent of Indian exporter operated in his own country and no part of his income arises in India and his commission is usually remitted directly to him by way of posting of cheques /demand drafts in India and, therefore, the same is not received by him or on his behalf in India

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

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

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

151 of the Act is issued without complying with the provisions of section 282A(1) of the Act. e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

151 of the Act is issued without complying with the provisions of section 282A(1) of the Act. e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

disallows future depreciation on goodwill from 01.04.2021 onwards. We note that in assessee`s case under consideration, the assessment year involved, is the assessment year 2018–19, therefore, this amendment does not applicable to the assessee. Therefore, argument advanced by the learned DR for the revenue to the effect that these provisions are retrospective in nature, is rejected. 22.We note

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

151 (Guj) that where the taxpayer has owned interest-free funds and there was no direct nexus between interest bearing borrowed funds and investment, no disallowance of interest expenditure could be made under Section 14A of the Act is most respectfully It is also argued by appellant that no disallowance should be made when interest free own funds exceeds

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

151 (Guj) that where the taxpayer has owned interest-free funds and there was no direct nexus between interest bearing borrowed funds and investment, no disallowance of interest expenditure could be made under Section 14A of the Act is most respectfully It is also argued by appellant that no disallowance should be made when interest free own funds exceeds

SURENDRANAGAR DISTRICT CO OP PRODUCERS UNION LIMITED,SURENDRANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SURENDRANAGAR CIRCLE

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 429/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. Acit, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 Gidc Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : Heard On 09/10/2025, Refixed For Clarification On 03.11.2025 & Finally Heard On 02.02.2026 : 10/02/2026 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, A.M.:

151/-( Rs.3,63,33,085 + Rs.1,17,82,066), how to off that Rs. 1,17,82,066/- is eligible for deduction under section 80P (2) (d) of the Act.The learned Counsel further clarified the Bench that Ld.CIT(A) has wrongly confirmed the disallowance

SHRI KANJIBHAI B. RANGANI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-5(1), RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

151 taxmann.com 512 (Delhi), the Hon'ble High Court held that where assessee due to bona fide error wrongly claimed foreign exchange rate difference as an expense and after accepting said mistake it claimed depreciation on increased cost of plant and machinery, qua which foreign currency fluctuation loss had been incurred, since once error was pointed out assessee made

DHYAN SWAMIBAPA TRUST,SENJALDHAM, TEHSIL : SAVARKUNDLA, DIST: AMRELI vs. THE ITO EXEMPTION, WARD-1, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.244/Rjt/2022 िनधा"रण वष"/Asstt. Year: 2015-16 Dhyan Swamibapa Trust, Ito Senjaldham, Vs. Ward-1(Exemption), Tehsil Saavarkundala Rajkot. Dist. Amreli-364515 C/O. Sanghavi & Company, Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot-360001. Pan: Aaatd1598E

disallow a claim for deduction allowance or relief in cases where the claim is made on the basis of the decision of any High Court, Appellate Tribunal or other appellate authority even though a contrary view in the matter may have been expressed by another High Court or another Bench of the Tribunal or any other appellate authority. The fact

SMT. TRUSHABA C. MANEK L/H. OF LATE. SHRI CHANDRASINH P. MANEK (PROPERITOR OF DWARKESH ENTERPRISE) ,OKHA, DIST. JAMNAGAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Mrs. Trushaba C. Manek, Vs. Principal Commissioner Of L/H. Of Late Shri Chandrasinh P. Income-Tax, Manek (Prop. Of Dwarkesh Jamnagar Enterprise), Bazar Lane, Raghunath Road, Okha, Gujarat Pan : Aijpm 0949 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Dushyant Maharshi, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 22.08.2023 घोषणा क" तारीख /Date Of Pronouncement: 29.08.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Principal Commissioner Of Income-Tax, Jamnagar [Hereinafter Referred To As “Pcit”] Dated 30.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds:- “1. Hon'Ble Pr. Cit Had Issued Notice U/S. 263 In The Name Of Deceased Person, Therefore Notice Issued U/S. 263 Is Not Valid In The Eyes Of Law & Hence Required To Be Quashed. 2. Hon'Ble Pr. Cit, Jamnagar Has Erred In Law & In Facts In Invoking His Revisionary Powers U/S. 263 Without Having Valid Jurisdiction For Addition Of Income U/S. 2(24)(X) R.W.S. 36(1)(Va) Of The Act For Epf For Rs. 8,35,800/- Whereas Case Was Selected For Limited Scrutiny On The Following Grounds:

disallowance under section 14A was not an issue selected for limited scrutiny. Principal Commissioner could not make a roving enquiry in guise of a limited scrutiny and thus, impugned revisionary order was to be quashed. b) Hon'ble High Court of Orissa in the case of Principal Commissioner of Income-tax v. Shark Mines and Minerals (P.) Ltd. [2023] 151

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

151 (Increase )/Decrease in stock Opening stock By product 1 28 206 2 86 589 Work in process 5 86 46 481 6 63 78 651 Finished goods 1 11 79 254 77 63 967 Total 6 99 53 941 7 44 29 207 Closing stock By product 1 90 383 1 28 207 Work in process

THE ACIT, CIRCLE MORBI, MORBI vs. M/S. VITA GRANITO PVT. LTD., MORBI

In the result, the appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2008-09 Acit, Morbi Circle Vs. M/S.Vita Granito P.Ltd. Morbi. B/H. Dariyalal Resort Village-Jambudiya Morbi. Pan : Aaccv 4765 A अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri Mehul Ranpura, Ld.Ar Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2023 घोषणा क" तार"ख /Date Of Pronouncement: 07/07/2023 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Revenue Against Order Passed By The Ld.Commissioner Of Income Tax(Appeals)-3, Rajkot [Hereinafter Referred To As “Ld.Cit(A)Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 14.3.2019 Pertaining To The Asst.Year 2008-09. 2. This Is A Recalled Matter. The Appeal Of The Revenue Was Earlier Dismissed On Account Of Low Tax Effect. However, Subsequently, The Department Filed An Ma Pleading That The Appeal Of The Revenue Could Not Be Dismissed On Account Of Low Tax Effect, Because, It Fell Within The Exceptions Provided In Para-8(C) Of The Board’S Instruction Directing Withdrawal Of Appeals On Account Of 2

section 37(1) of the Act had been disallowed treating the same as capital expenditure, holding the assessee as being entitled to depreciation on the same. The order of the AO reveals that reasons for holding so, was that he found that the assessee to have got enduring benefits on account of the said expenditure. The ld.CIT(A), we have

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.

1. PCIT Vs. Naga Dhunseri Group Ltd. [2023]146 taxmann.com 424 (Calcutta) 2. PCIT Vs. Shark Mines and Minerals (P.) Ltd. [2023] 151 taxmann.com 71 (Orissa) 3. Vijay Rajnikant Patel Vs. PCIT [2024] 160 taxmann.com 178 (Ahmedabad – Trib) 4. Mind Sports League (P.) Ltd. Vs. PCIT [2023] 157 taxmann.com 815 (Kolkata – Trib) Assessment Year.2015-16 Shreeji Ceramic 5. Sanjeev Garg

THE ITO, WARD-3(1),, JAMNAGAR vs. M/S 2D ENTERPRISE,, JAMNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Annapurna Gupta (Accountant Member), Ms. Suchitra Kamble (Judicial Member)

151. As regards ground no. 2, the ld. Departmental Representative submitted that the CIT(A) was not correct in deleting the disallowance of claim of interest expenses amounting to Rs. 6,01,424/- on unsecured loans. The ld. Departmental Representative submitted that as per section 36(1

SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal filed by assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot

151 and proceed to adjudicate the issue on merit. First, we take up ITA No. 93/AHD/2021 in case of Shri Tulsibhai Polabhai Sakariya 2.1 The assessee has raised following grounds of appeal: “1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The order passed by Pr. Commissioner of Income-tax, Rajkot-1[hereinafter referred

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)

disallowance in the assessment proceedings; Hence, such ‘illegal cash payment transactions” is added and abetted by the assessee and his associates whereby the purchaser deposits the differential cash amount in the bank a/c of the assessee. The assessee is contacted by the seller about the said deposit or informed by the purchaser about it. The assessee verifies the deposits

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

151 of the Act. A notice under section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

151 of the Act. A notice under section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served