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.

2) and Section 9(1)(i) of the Act, such income is not deemed to accrue or arise in India. Accordingly, it is not taxable in India. For that reliance is placed on the following judgements of the Hon`ble Supreme Court. (i)CIT v. Toshoku Ltd. (1980) 125 ITR 525 (SC): Commission earned by non- resident agents for services

ITO WARD 3(1)(4), RAJKOT-STATION- AMRELI, AMRELI, GUJARAT vs. AVADH AGRI EXPORTS, AMRELI, GUJARAT

In the result, appeal filed by the revenue is dismissed

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

2) and Section 9(1)(i) of the Act, such income is not deemed to accrue or arise in India. Accordingly, it is not taxable in India. For that reliance is placed on the following judgements of the Hon`ble Supreme Court. (i)CIT v. Toshoku Ltd. (1980) 125 ITR 525 (SC): Commission earned by nonresident agents for services rendered

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

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

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

2)(ii). Therefore, view upheld by Hon'ble Guj. HC in case of CIT v. Suzlon Energy Ltd. 33 taxmann.com 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

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

2)(ii). Therefore, view upheld by Hon'ble Guj. HC in case of CIT v. Suzlon Energy Ltd. 33 taxmann.com 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

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

disallowed than the ratio laid down\nby the various High Courts, regarding not taxing all the receipts would remain in\npapers only. Thus, with a view to strike a proper balance between the factual vis-\na-vis the legal aspects it is decided to further enhance the average net profit rate\nto 50%. Accordingly, the net unaccounted profit for this

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

disallowed than the ratio laid down\nby the various High Courts, regarding not taxing all the receipts would remain in\npapers only. Thus, with a view to strike a proper balance between the factual vis-\na-vis the legal aspects it is decided to further enhance the average net profit rate\nto 50%. Accordingly, the net unaccounted profit for this

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

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

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

SHRI SHAMJIBHAI SADHABHAI KANGAD,GANDHIDHAM-KUTCH vs. THE DCIT CENTRAL CIRCLE-1 , RAJKOT

disallowances as per various provisions of the Income-tax Act for\nincurring cash expenses and violation of other provisions also needs to be\nconsidered before arriving at the value of real income earned from the uncounted\nShri Shamjibhai Shadabhai Kangad & Ors.\nIT(SS)A Nso.11 to 23/RJT/2022 and Ors. (AYs: 2011-12 to 2018-19 & Ors..)\n22\ntransactions recorded

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT., RAJKOT

disallowed than the ratio laid down\nby the various High Courts, regarding not taxing all the receipts would remain in\npapers only. Thus, with a view to strike a proper balance between the factual vis-\na-vis the legal aspects it is decided to further enhance the average net profit rate\nto 50%. Accordingly, the net unaccounted profit for this

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

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

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. ACIT, CC-1, RAJKOT, RAJOKT

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