BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

301 with suitable means as approved including cutting and loading in tippers, trimming bottom and side slopes, in accordance with requirements of lines, grades and cross sections, and transporting to the embankment location within the estate limit including all lifts and lead from the end of cutting & spreading in required layer and dressing the 5) excavated 33800.00 M3 stuff

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

301 with suitable means as approved including cutting and loading in tippers, trimming bottom and side slopes, in accordance with requirements of lines, grades and cross sections, and transporting to the embankment location within the estate limit including all lifts and lead from the end of cutting & spreading in required layer and dressing the 5) excavated 33800.00 M3 stuff

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

disallowed in view of the\nExplanation to the second proviso of section 24 of the Act which states\nthat -"Where the property has been acquired or constructed with\nborrowed capital, the interest, if any, payable on such capital borrowed\nfor the period prior to the previous year in which the property has been\nacquired or constructed shall be deducted under

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

disallowed in view of the\nExplanation to the second proviso of section 24 of the Act which states\nthat -"Where the property has been acquired or constructed with\nborrowed capital, the interest, if any, payable on such capital borrowed\nfor the period prior to the previous year in which the property has been\nacquired or constructed shall be deducted under

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

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

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

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

disallowances of interest expenses claimed by the assessee over and above the amount estimated by the AO/Ld. CIT(A). Thus what is transpired that it is not the case that claim of the assessee altogether found incorrect or assessee has not incurred such interest expenses. As such it is a case where revenue authority was of opinion that the assessee

SHRI KRISHANMOHAN RAMWADH SHINGH,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(2),, JAMNAGAR

In the result appeal, of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowances made under quantum proceeding do not ipso facto empower the revenue authority to levy penalty under Section 271(1)(c) of the Act. Further the addition made was based on estimation and it settled position of law by the various Hon’ble High court that no penalty under Section 271(1)(c) can be sustained in the case

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

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

301/-\n(after split, total shares\n25,38,000)\nPage 13 of 21\nITA No.185/RJT/2025\nBabubhai Kanjibhai Sakariya L/h of Late Smt. Ujiben Kanjibhai Sakariya\nThe details of sales of the shares were submitted by the assessee, which is placed\nat paper book page number 39-55. The Sale consideration was received through\nbanking channel ( videPB- 59-64). The average

THE ITO, WARD-3(2),, JAMNAGAR vs. SHRI RAJESH GULABRAI SHAYANI,, JAM-KHAMBHALIA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

301/-, weighing machine repairing expenses Rs.1,300/- and kapachi purchase expenses of Rs.1,10,800/- totaling to Rs.1,91,459/- but above assets particulars are not owned by the assessee but neither before lower authorities nor before us assessee furnished only details in this regard. Hence, we confirm the action of learned CIT(A) for disallowing the expenses under s.37

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

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

disallowed u/s 40(a)(ia) of Act and added to your total income. 3.2 Further, on verification of the records, it is noticed that the you have debited P&L account with Rs. 1,36,50,985/- as direct Expenses w.r.t. ROW expenses being a contractor whereas Right of way is the right to pass over or through real property

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

disallowed u/s 40(a)(ia) of Act and added to your total income. 3.2 Further, on verification of the records, it is noticed that the you have debited P&L account with Rs. 1,36,50,985/- as direct Expenses w.r.t. ROW expenses being a contractor whereas Right of way is the right to pass over or through real property

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

disallowed u/s 40(a)(ia) of\nthe Act, by the assessing officer at the time of passing order u/s 143(3) of the\nAct, dated15/04/2021.\n11.Further, ld. PCIT also noticed that the assessee has debited expenses in the\nname of Row Expenses, under the Direct Expenses in the Profit& Loss account\nfor the assessment year (AY) under consideration

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)

301/-. Please explain in detail show you have accounted for this disclosure amounts in your books of accounts and the return of income filed for the year under consideration. 29.In response to the notice of the assessing officer, the assessee has submitted detailed reply before the assessing officer, which is placed at paper book Page no.25 and relevant reply

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)

301/-. Please explain in detail show you have accounted for this disclosure amounts in your books of accounts and the return of income filed for the year under consideration. 29.In response to the notice of the assessing officer, the assessee has submitted detailed reply before the assessing officer, which is placed at paper book Page no.25 and relevant reply

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

301, UVI Palace, Wing-1,\n2nd Floor, M.G. Road, Opp. Gitanjali College,\nRajkot-360 001 Sadhu Vasvani Road,\nRajkot-360 001\nस्थायी लेखा सं/जी आइ आर सं/. PAN/GIR No.: AIRPB 2097 F\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\n3\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\nआयकर अपील सं./ITA No. 04 & 49/RJT/2018 &\n(निर्धारण वर्ष/Assessment Year

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

301, UVI Palace, Wing-1, 1, Rajkot, “Amruta Estate”, Opp. Gitanjali College, 2nd Floor, M.G. Road, Sadhu Vasvani Road, Rajkot-360 001 Rajkot "थायी लेखा सं /.जी आइ आर सं /.PAN/GIR No.: AIRPB 2097 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos. 44 to 46 /RJT/2023 (िनधा"रण वष"/Assessment Years: (2006-07, 2012–13 & 2013-14) Bharatkumar

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

301, UVI Palace, Wing-1, Opp. Gitanjali College, Sadhu Vasvani Road, Rajkot\nस्थायी लेखा सं/जी आइ आर सं/. PAN/GIR No.: AIRPB 2097 F\n(अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)\nआयकर अपील सं./ITA Nos. 44 to 46 /RJT/2023\n(निर्धारण वर्ष/Assessment Years: (2006–07, 2012–13 & 2013-14)\nBharatkumar Ishwarbhai Bhatiya 205, Krishna Complex, Opp. Panchayat chowk, University Road