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.:

disallowance even in the assessment framed under section 143(3) of the Act pertaining to the assessment years 2004-05, 2005-06, 2007-08 and 2009-10 and 2010-11. The assessment orders for the assessment years mentioned above are placed on pages 54 to 62 of the paper book. Therefore we are of the view that claim

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

disallowance can be made in relation to that assessment year in exercise of powers under section 1534 of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India), Jodhpur v. Assistant Commissioner of Income

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

disallowance can be made in relation to that assessment year in exercise of powers under section 1534 of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India), Jodhpur v. Assistant Commissioner of Income

AMITSINH NANABHA RANA,,WANKANER vs. INCOME TAX OFFICER, WARD-1,, MORBI

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedassessment Year : 2012-13 Amitsinh Nababha Rana Ito, Ward-1 At. Divijay Nagar Vs Morbi. Wankaner. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

193 Sahara India Real 2595 519 194D Bajaj Allianz Life 80259 8026 2181419 30513 4. On question by the AO, the assessee submitted that it has executed the contract which was awarded by the company namely IVRCL LTD. based in Hyderabad for an amount of Rs. 20,91,670.00 which was outsourced to various parties. As such, the assessee against

THE ASSISTANT COMMR. OF INCOME TAX, CIRCLE-2(1),, RAJKOT-GUJARAT vs. M/S BHAVANI INDUSTRIES,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 108/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 A.C.I.T., M/S Bhavani Industries, Circle-2(1), Vs. C/1-B, 236/3, Gidc, Rajkot. Aji Industrial Estate, Rajkot.

disallowed and added to the total income of the assessee. A.Y. 2011-12 3 5. Aggrieved assessee preferred an appeal to the Ld. CIT(A) who has allowed the ground of appeal of the assessee by observing as under: I have carefully considered the finding given by the AO as well as submission of the AR of the appellant with

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

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

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

section 142(1) of the Act,\nasking the assessee to submit details of TDS. In response, the assessee\nsubmitted required details of the TDS which is placed at paper book Page no.80.\nTherefore, we find that in respect of TDS, on contract and sub-contract\nexpenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already\nbeen

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

193 ITR 321 (SC)\n• DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del)\n• CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.)\n• CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.)\n• DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.)\n• CIT v. P. KhrishnaWarrier

THE DCIT, CIRCLE-1, RAJKOT vs. M/S. BILESHWAR KHAND UDHYOG KHEDUT SAHAKARI MANDALI LTD., KODINAR, KODINAR, DIST. GIR - SOMNATH

In the result Ground No. 3 of the Department’s appeal is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

disallowed the expenses holding that sugarcane development expenses did not relate to the previous year relevant to the assessment year and that genuineness of the expenses was not established. 7. In appeal before Ld. CIT(Appeals), the assessee contended that aforesaid sugarcane development expenses has been incurred as these payments were made for supply of better quality of sugarcane

THE DEPUTY COMMR. OF INCOME TAX, CEN. CIR.1,, RAJKOT vs. JAYESH HARAKHJI PATEL,, RAJKOT

In the result, all appeals filed by the different assessee's and Revenue\nare allowed for statistical purposes

193/- for account No. 015305003488, aggregating to\nRs.15,29,72,456/-, which was added to the assessee's returned income.\n7. Aggrieved by the order of the assessing officer, the assessee carried\nthe matter in appeal before the Ld. CIT(A) who has partly deleted the\naddition made by the assessing officer.Aggrieved by the order of the\nLd.CIT

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

section 142(1) of the Act, asking the assessee to submit details of TDS. In response, the assessee submitted required details of the TDS which is placed at paper book Page no.80. Therefore, we find that in respect of TDS, on contract and sub -contract expenses of Rs.13,00,93,467/-, the assessee has submitted that TDS has already been

JAYESH HARAKHJI PATEL,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.1,, RAJKOT

193/- for account No. 015305003488, aggregating\nto Rs.15,29,72,456/-, which was added to the assessee's returned income.\n7. Aggrieved by the order of the assessing officer, the assessee carried\nthe matter in appeal before the Ld. CIT(A) who has partly deleted the\naddition made by the assessing officer.Aggrieved by the order of the\nLd.CIT