GODHAVADAR SEVA SAHAKARI MANDALI LTD.,GODHAVADAR, LILIYA MOTA, AMRELI-365535 vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 315/Rjt/2022 A.Y. 2019-20 Page No 2 Godhavadar Seva Sahakari Mandali Ltd. vs. ADIT (CPC) Grounds of Appeal Tax effect relating to each Ground of appeal 1. The learned Commissioner (Appeals), National 2,01,930/- Faceless

BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal: I.T.A No. 314/Rjt/2022 A.Y. 2019-20 Page No 2 Batava Devli Seva Sahakari Mandali Ltd. vs. ADIT (CPC) Grounds of Appeal Tax effect relating to each Ground of appeal 1. The learned Commissioner (Appeals), National

CHAKARGADH SEVA SAHAKARI MANDALI LTD.,CHAKARGADH SEVA, DIST. AMRELI vs. THE DCIT(CPC),, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 187/Rjt/2022 A.Y. 2019-20 Page No 2 Chakargadh Seva Sahakari Mandali Ltd. vs. DCIT (CPC) Grounds of Appeal Tax effect relating to each Ground of appeal 1. The learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi

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

5. Summarised and concise grounds of appeal in assessee`s appeals are as follows: (1)The ld. CIT(A) erred on facts as also in law, in confirming action of assessing officer in restricting disallowance of deduction under section 80-IC of Rs.1,18,45,693/-, on protective basis, on the alleged ground of inflated profit of Rudrapur unit, being

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

5. Summarised and concise grounds of appeal in assessee`s appeals are as follows: (1)The ld. CIT(A) erred on facts as also in law, in confirming action of assessing officer in restricting disallowance of deduction under section 80-IC of Rs.1,18,45,693/-, on protective basis, on the alleged ground of inflated profit of Rudrapur unit, being

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed the same and added to total income of the assessee. 6. Aggrieved assessee preferred an appeal before the learned CIT-A. 7. The assessee before the learned CIT(A) submitted that the addition has been solely made on the basis of the statements of the 5 parties out of 8 parties to whom commission was paid through account payee

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed the same and added to total income of the assessee. 6. Aggrieved assessee preferred an appeal before the learned CIT-A. 7. The assessee before the learned CIT(A) submitted that the addition has been solely made on the basis of the statements of the 5 parties out of 8 parties to whom commission was paid through account payee

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed the same and added to total income of the assessee. 6. Aggrieved assessee preferred an appeal before the learned CIT-A. 7. The assessee before the learned CIT(A) submitted that the addition has been solely made on the basis of the statements of the 5 parties out of 8 parties to whom commission was paid through account payee

SMT. NIRMALABEN V. PATEL,JAMNAGAR vs. THE ACIT, CIRCLE-1 , JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

250 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal:- I.T.A No. 256/Rjt/2019 A.Y. 2016-17 Page No 2 Smt. Nirmalaben V. Patel vs. ACIT “1. Ld. CIT Appeal Jamnagar Erred on law as well as on fact to Partially confirm the Order of ld AO to retain addition

SHREE MANGROL VANIK DASHA SHRIMALI GNATI SHAPUR DARWAJA,MANGROAL-362225 vs. THE ITO (EXMPTION) WARD-2, RAJKOT, RAJKOT

In the result, the order passed by Ld

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 56/Rjt/2023 A.Y. 2011-12 Page No 2 Shree Mangrol Vanik Dasha Shrimali Gnati Shapur Darwaja vs. ITO (Exemption) 2. The assessee has raised the following grounds of appeal:- “1. That the learned A.O. has grievously erred in assessing the returned income of Rs. Nil at a taxable

KUNAL RAJENDRA MASHRU,MUMBAI vs. ASST COMMISSIONER OF INCOME TAX CIRCLE -1, JUNAGADH

250 of the Act in violation of principles of natural\njustice:\n(a) by not giving opportunity to be heard before dismissing the\nappeal\n(b)by not following the supreme verdict that where two opinions\nare possible.\nOne in favour of the assesse shall be taken into consideration.\n2.\nThe Ld. CIT(A) erred in law and in facts

SHRI JAYANTILAL P. SATIKUNVAR,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMR. INCOME TAX,CIRCLE-2(3),, RAJKOT-GUJARAT

In the result, ground number 2 of the assessee’s appeal is being set aside to the file of assessing officer with the aforesaid directions

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 255/Rjt/2018 A.Y. 2013-14 Page No 2 Shri Jayantilal P. Satikunvar vs. ACIT 2. The assessee has taken the following grounds of appeal: “1). The learned Commissioner of Income Tax (Appeals) - 2, Rajkot has erred in confirming the action of the assessing officer in respect of wrongly

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

250 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi [in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment orders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s. 143(3B) r.w.s.263 of the Act.\n2. Since, the issues involved

M/S. SHAILDEEP ENGINEERING P. LTD., RAJKOT,RAJKOT vs. THE DCIT, CPC, BANGALORE, BANGALORE

In the result, the appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2019-20 Shaildeep Engineering P.Ltd. Vs. Adit, Cpc C-1/38, Gidc, Aji Industrial Delhi. Estate, Phase-1, Rajkot Sanosara B.O.,Jaliya Rajkot 360 003. Pan : Aaecs 9245 E अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Akash Goda, 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 Assessee Against Order Passed By The Ld.Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 27.12.201 Pertaining To The Asst.Year 2019-20. 2. As Transpires From Orders Of The Authority Below, The Grievance Of The Assessee Is Vis-À-Vis Adjustment Made To The Income Of The Assessee In The Intimation Made Under Section 143(1) Of The Act By Way Of Disallowance Of Deduction Claimed Under Section 80Jja Of The Act Amounting To Rs.2,02,500/- & Disallowance Of Employees’ 2 Contribution To Esi & Pf In Terms Of Section 36(1)(Va) Amounting To Rs.2,81,444/-. The Reasons For Disallowance Of Deduction Under Section 80Jja Being Non-Filing Of Necessary Audit Report In Form No.10Da Along With Return Of Income & That For Disallowance Of Employees’ Contribution To Esi & Pf Being Late Deposit Of The Same With The Requisite Funds.

250(6) of the Income Tax Act, 1961 ("the Act" for short) dated 27.12.201 pertaining to the Asst.Year 2019-20. 2. As transpires from orders of the authority below, the grievance of the assessee is vis-à-vis adjustment made to the income of the assessee in the intimation made under section

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

250 of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi\n[in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment\norders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.\n143(3B) r.w.s.263 of the Act.\n2.\nSince, the issues involved

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

250 of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi\n[in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment\norders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.\n143(3B) r.w.s.263 of the Act.\n2.\nSince, the issues involved

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

250 of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi\n[in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment\norders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.\n143(3B) r.w.s.263 of the Act.\n2.\nSince, the issues involved

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

250 of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') passed by the National Faceless Appeal Centre, Delhi\n[in short ‘Ld.CIT(A)/NFAC'], which in turns arise out of separate assessment\norders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.\n143(3B) r.w.s.263 of the Act.\n2. Since, the issues involved