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)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

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)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

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)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for Assessment

disallowing the claim of deduction u/s. 80IA(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of project referred by CIT (Appeals) Name of the project 5 Nabard Package Gondal 6 Dwarka Okha Km. 234 to 239 7 Pravasipath Dwarka Okha 242 to 247 8 Sardargadh Zinzarda Road ITA Nos. 218/Rjt/2015 & 204/Rjt/2015 (Classic Networks

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

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

239 ITR 587), wherein it has been categorically held that in all payments to non-residents, tax has to be deducted u/s 195, subject to determination of income component. The ITA No.816/Rjt/2025 -AY 2012-13 ITO vs. Avadh Agri Exports obligation to approach the assessing officer u/s 195(2) cannot be by passed unilaterally by the assessee. 2. The CITIA

SHRI JORUBHA JILUBHA JADEJA,VILLAGE ZANKHAR POST VIDINAR TALUKA LALPUR, DIST JAMNAGAR vs. THE DCIT, CIRCLE-2(2), JAMNAGAR, JAMNAGAR

In the result, the appeal filed by the Assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 68 of the Act considering the facts and circumstance placed on record. 4.1. Ld. A.R. Mr. Sagar Shah appearing for the assessee submitted that Ld. NFAC uphold the addition of rs. 4,02,239/- without going into the details of facts and evidences placed on record. Though the Assessing Officer stated that the Civil Court Judgment is on land

THE ITO, WARD-1 (1) (1),, RAJKOT-GUJARAT vs. AMIT COTTON INDUSTRIES,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

disallowed under Section 69C of the Act treating the same as unexplained expenditure and added to the total income of the assessee which was, in turn, deleted by the Ld. CIT(A). Hence, the instant appeal before us. 4. We have heard the relevant submissions made by the respective parties, we have also carefully considered the materials available on record

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. M/S RAVJI MANJI SORATHIA &CO.,, ADIPUR-KUTCH

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

239/- against the assessee’s claim at Rs. 4,41,14,478/-. 4. In appeal, Ld. CIT(Appeals) allowed the appeal of the assessee with the following observations: “5.3.1 Ground 1 to 3: These grounds are taken up together as they deal with disallowance of the higher depreciation claimed. 5.3.2 The appellant has informed that similar disallowance had been made

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is hereby allowed

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

disallowance the claim of deduction u/s. 10(34) namely dividend income of Rs. 10,31,750/- received by the assessee from Rajkot Nagrik Sahakari Bank Ltd.. The Assessing Officer also initiated penalty proceedings for furnishing inaccurate particulars of income. 2.1. On appeal against the quantum addition, the Ld. CIT(A) confirmed the same. It is thereafter the Assessing Officer

THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2(1), RAJKOT-GUJARAT vs. CITIZENS CO. OP. BANK LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

disallowance made of deduction u/s. 36(l)(viia) of the I.T. Act of Rs. 33,07,845/-. 2. The Ld. CIT(A) has erred in law and on facts and circumstances of the case in deleting the additions made on account of Interest Accrued on N PA of Rs. 31,63,599/-.” We shall first take up assessment year

THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2(1), RAJKOT-GUJARAT vs. CITIZENS CO. OP. BANK LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

disallowance made of deduction u/s. 36(l)(viia) of the I.T. Act of Rs. 33,07,845/-. 2. The Ld. CIT(A) has erred in law and on facts and circumstances of the case in deleting the additions made on account of Interest Accrued on N PA of Rs. 31,63,599/-.” We shall first take up assessment year

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

disallowance u/s.40(a)(ia) of advertisement expenses of Rs.5 lacs without appreciating the fact that the appellant has not even claimed deduction for the same. The appellant craves leave to amend, modify, add or substitute the above grounds of appeal. The 1st issue raised by the assessee in ground number 1 is that the learned 3. CIT-A erred