JITENDRASINH ZALA,JAMNAGAR vs. THE PR.COMMISSIONER OF INCOME TAX, JAMNAGAR

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

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

4. Later on, the Learned Principal Commissioner of Income-tax (in short “Ld PCIT”), exercised his jurisdiction under section 263 of the Income-tax Act, 1961.On perusal of the case records, the ld.PCIT noticed the following discrepancies: (i)Fin Tech Corporation Pvt. Ltd has booked expense of Rs. 22,88,000/-, on provision basis and the assessee has claimed that

KANDLA EXPORT CORPORATION,,GANDHIDHAM vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2(3),, AHMEDABAD

In the result, the summaries and concise ground No

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

4,35,00,000/- Rs. 2,15,00,000/- were given to M/s. Maharaja Salt Works for purchase of Salt in the earlier year. As the said party has not supplied the Salt to the assessee-firm a Civil suit is filed against them in Gandhidham Court. Therefore, the advance mentioned to that extent are given for commercial consideration having

PRAMUKH ARANYA DEVELOPERS,JUNAGADH vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

120/-, as on 31.03.2018. Out of the\ntotal Closing Stock, thestock of Rs. 17,31,88,000/- pertained to Financial year\n(FY) 2016-17. However, the assessee has not offered notional rent as per\nsection u/s 22 r.w.s. 23 of Act, for those unsold units which have been\ncompleted in previous year, that is, 2016-17. The BUC(Completion

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

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

House, Plot No.25/1 Vs. Joiser Park Estate B/H. Atul Petrol Pump Jamnagar 361 001. GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 2 PAN : AIQPG 1300 B (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रतीक"ओरसे/Assessee by : Shri Mahesh Paun, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख/Date of Hearing : 06/03/2025

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

House, Plot No.25/1 Vs. Joiser Park Estate B/H. Atul Petrol Pump Jamnagar 361 001. GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 2 PAN : AIQPG 1300 B (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रतीक"ओरसे/Assessee by : Shri Mahesh Paun, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख/Date of Hearing : 06/03/2025

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

House, Plot No.25/1\nJoiser Park Estate\nB/H. Atul Petrol Pump\nJamnagar 361 001.\nThe Pr.CIT-1\nबनाम | Jamnagar.\nVs.\nGojijya Bhikhubhai and Others\nITA No.609, 610 and 612/RJT/2024 (AY:2018-19)\n2\nPAN : AIQPG 1300 В\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/Respondent)\nनिर्धारितीकी ओरसे /Assessee by : Shri Mahesh Paun, ld.AR\nराजस्वकी ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR\nसुनवाईकीतारीख