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

9,83,31,638/- (W.D.V. as at 30/03/2010).The assessee is manufacturing many parts of Tata Vehicles, there list, was submitted before the assessing officer on 16/12/2015. The assessee is manufacturing 235F REVGEAR SHIFTER SLEEVE and 236F SHIFTER SLLEVE (3RS/4 TH SPEED), which is manufactured at Rudrapur as well as Rajkot and supplying to Tata Motors Limited. Further all other

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

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

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

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

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

801A(4) in respect of following infrastructure projects undertaken by the appellant: Sr. No. of Name of the project project referred by CIT (Appeals) 1 Repairing of road 2 EE/B1/32/04-05 Repairing of road 3 EE/B1/33/04-05 Repairing of road I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 3 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT

THE ITO, WARD-2 (1) (4),, RAJKOT vs. PATEL HIGHWAY MANAGEMENT PVT. LTD.,, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 383/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2013-2014 Patel Highway Management Pvt. Ltd., I.T.O., 2Nd Floor, Patcon House, Vs. Ward-2(1)4, Kalwad Road, Rajkot. Kotecha Chowk, Rajkot.

9. Both the learned DR and the AR before us vehemently supported the order of the authorities below as favourable to them. 10. We have heard the rival contentions of both the parties and perused the materials available on record. At the outset we note that identical issue came up before this tribunal in the own case of the assessee

THE DCIT, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. KISHORE PROJECTS PVT. LTD.,, RAJKOT-GUJARAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

801A(4) of the Income Tax Act, on disallowance of Rs. 24,50,554/- made u/s. 40(a)(ia) of the Income Tax Act. 5. On legal and factual status of the case, the Ld. CIT(A) ought to have upheld the order of the Assessing Officer. 6. It is, therefore, prayed that the finding given in the order

THE DCIT, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. KISHORE PROJECTS PVT. LTD.,, RAJKOT-GUJARAT

In the result, both the appeals filed by the Revenue are dismissed

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

801A(4) of the Income Tax Act, on disallowance of Rs. 24,50,554/- made u/s. 40(a)(ia) of the Income Tax Act. 5. On legal and factual status of the case, the Ld. CIT(A) ought to have upheld the order of the Assessing Officer. 6. It is, therefore, prayed that the finding given in the order

M/S. PATEL BRASS WORKS PVT. LTD. ,RAJKOT vs. THE ACIT-CIRCLE-5, RAJKOT

In the result, appeal of the assessee is dismissed

801A of the Act. The claim was made during the course of the assessment proceedings and hence the rejection of the claim is not justified. 2. Without prejudice to ground no 1, The Commissioner of Income Tax (appeals) erred in holding that the appellant cannot make a new claim during the assessment proceedings. 3. Without prejudice to ground

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:

9. The learned AR before us filed a paper book running from pages 1 to 36 and the learned AR also filed written submissions dated 4-2-2023/ 27-2-2023 along with synopsis of arguments at the time of hearing. Among other contentions, the learned AR submitted that the assessee has claimed deduction under section

FRIENDS SALT WORKS & ALLIED INDS.,,GANDHIDHAM vs. THE ADDL. COMMISSIONER OF INCOME TAX, RANGE GANDHIDHAM,, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

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

disallowances made in the previous assessment year 2014-15, and the Ld. CIT(A) has approved the action of AO on the ground that the assesse was not the owner of land and the land was given on lease by the state government. The assessee submitted Copy of Profit & Loss Account which is part of Audit Report in Form

FRIENDS SALT WORKS AND ALLIED INDUSTRIES,GANDHIDHAM vs. ACIT, CIRCLE-1, GANDHIDHAM, GANDHIDHAM

In the result, the appeal of the assessee is partly allowed, in above terms

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

disallowances made in the previous assessment year 2014-15, and the Ld. CIT(A) has approved the action of AO on the ground that the assesse was not the owner of land and the land was given on lease by the state government. The assessee submitted Copy of Profit & Loss Account which is part of Audit Report in Form