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

In the result, the appeal of the assessee is dismissed

2(24)(x), it is categorical and clear that the contribution received by the assessee from the employee alone was treated as income for the purpose of section 36(1)(va) and therefore, the assessee is entitled to get deduction for the sum received by the assessee towards contribution to the fund or funds so mentioned was credited

M/S. SHYAM ENTERPRISE,JAMNAGAR vs. ADIT (CPC), BENGALURU, BANGALURU

In the result, the appeal of the assessee is dismissed

disallowance u/s.36(1)(va) read with section 2(24)(x) of the Income- tax Act, 1961 in the favour of Revenue

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount as rent on monthly basis. [ This is ground No.3 of cross objection No. 23, Ground No.3 of cross objection No.24, Ground No.2

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount as rent on monthly basis. [ This is ground No.3 of cross objection No. 23, Ground No.3 of cross objection No.24, Ground No.2

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount as rent on monthly basis. [ This is ground No.3 of cross objection No. 23, Ground No.3 of cross objection No.24, Ground No.2

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount as rent on monthly basis. [ This is ground No.3 of cross objection No. 23, Ground No.3 of cross objection No.24, Ground No.2

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount as rent on monthly basis. [ This is ground No.3 of cross objection No. 23, Ground No.3 of cross objection No.24, Ground No.2

VIJAYA METTALICA INCORPORATED,RAJKOT vs. THE ADIT, CPC, BANGALOREQ, BANGALORE

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

disallowance was made u/s.36(1)(va) in the order u/s 154 for failure of the appellant to pay the employees' contribution to PF/ESI before the prescribed due dates under the relevant Acts . However, it is the contention of the appellant that since the amount has been paid before the due date for filing of return of income u/s.139

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:

disallowed by the Assessing Officer as per the provisions of Section 36(1)(va) r.w.s 2(24)(x) of the Act. Ld. Counsel

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

x). Production and Profit of the New industrial Undertaking is ascertainable. (xi). The undertaking is managed by independent managerial personnel. Hence, the assessee submitted, before the assessing officer that an interpretation to the words 'New Industrial Undertaking` in Section 15C of the Income-tax Act, so that in all bona fide cases, the concession would be admissible. The question

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

x). Production and Profit of the New industrial Undertaking is ascertainable. (xi). The undertaking is managed by independent managerial personnel. Hence, the assessee submitted, before the assessing officer that an interpretation to the words 'New Industrial Undertaking` in Section 15C of the Income-tax Act, so that in all bona fide cases, the concession would be admissible. The question

SHRI SAJADIALI SARDAR PATEL SEVA SAHKARI MANDLI LTD. ,RAJKOT vs. THE ITO WARD-2(1)(2), RAJKOT., RAJKOT

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

x). Apart from this judgement there are certain very serious nature legal implications which are attached with this matter which are discussed below:- xi). The jurisdiction of the Income Tax Appellate Tribunal (ITAT) is limited to matters explicitly provided for within the Income Tax Act, 1961. It does not extend to powers reserved for the High Courts or actions taken

THE ACIT, CIRCLE-2,, JAMNAGAR vs. SAURASHTRA CEMENT LTD.,, PORBANDAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

2. The learned Assessing Officer has erred on facts and in law in making disallowance of Rs.9,82,000/- being 2/3rd out of entertainment expenses on account of alleged non-business and personal use. The learned CIT(A) has erred in confirming the same. A.Ys. 2010-11 3. The learned Assessing Officer has erred on facts

SAURASHTA CEMENT LTD.,,PORBANDAR vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

2. The learned Assessing Officer has erred on facts and in law in making disallowance of Rs.9,82,000/- being 2/3rd out of entertainment expenses on account of alleged non-business and personal use. The learned CIT(A) has erred in confirming the same. A.Ys. 2010-11 3. The learned Assessing Officer has erred on facts

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

2(24)(x) apply, is credited by the assessee to the employee's account in the provident fund after the due date by which the assessee-firm was required as an employer to credit the same as per the relevant Act for the provident fund. Thus, the above payment of Rs. 1,34,776/- which is not in accordance with

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

2(24)(x) apply, is credited by the assessee to the employee's account in the provident fund after the due date by which the assessee-firm was required as an employer to credit the same as per the relevant Act for the provident fund. Thus, the above payment of Rs. 1,34,776/- which is not in accordance with

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

2(24)(x) apply, is credited by the assessee to the employee's account in the provident fund after the due date by which the assessee-firm was required as an employer to credit the same as per the relevant Act for the provident fund. Thus, the above payment of Rs. 1,34,776/- which is not in accordance with

ACCURATE BUILDCON ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

2(24)(x) apply, is credited by the assessee to the employee's account in the provident fund after the due date by which the assessee-firm was required as an employer to credit the same as per the relevant Act for the provident fund. Thus, the above payment of Rs. 1,34,776/- which is not in accordance with