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

In the result, the appeal of the assessee (in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.372 /Rjt/2024 (निर्धारण वर्ष/Assessment Year: (2018-19) M/S. Pramukh Aranya Developers Office No. 5, First Floor, Cit Centre, Opp. New Collector Officer, B/H. Sardar Baug, Junagadh - 362001 The Pr. Cit-1, Vs. Aayakar Bhawan, Race Course Ring Road, Rajkot - 360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofp3393F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Appellant By राजस्व की प्रत्यर्थी ओर से/Respondent By : Shri Mehul Ranpura, Ld. Ar : Shri Sanjay Punglia, Ld.Cit (Dr) सुनवाई की तारीख / Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Per Dr. A. L. Saini, Am: : 04/02/2025 : 28/04/2025 आदेश / Order By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 30.03.2024, Passed By The Learned Principal Commissioner Of Income- Tax (In Short “Ld Pcit"), Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As 'The Act'), For The Assessment Year2018-19.Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: M/S. Pramukh Aranya Developers V. Pcit

house of parliament.The assessee submitted before the learned PCIT that in the course of assessment proceedings, the assessing officer, vide notice u/s 142(1) of the Act, dated 10.12.2020, has called for voluminous details. The assessee filed details and documents and explanations before the assessing officer by way of letter, dated 04.01.2021. The assessee has explained before the assessing officer

SMT. MEENABEN KETANKUMAR MAKIM,JAMNAGAR vs. THE PR, CIT, JAMNAGAR, JAMNAGAR

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

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumar

section 143(3) of the Act. However, the Ld. PCIT was satisfied with the submission of the assesses. Accordingly, the Ld. A.Y. 2015-16 3 PCIT held the order of the AO as erroneous in so far prejudicial to the interest of revenue by observing as under: 8.1. The main contention of the assessee is that the while completing

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

house property and business losses of Rs.\n52,358/-. Thus, total income of Rs.8,17,320/- has been offered. A Search, Seizure\nand Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in\nthe case of leading real estate builders of Rajkot and their key associates on\n24.08.2021. Four different groups were covered

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

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

House Buildings Society Vs Noida (2004) 9 SCC 670/AIR 2003 SC 2723 it was held that filing of false affidavit amounts to contempt of Court. c. In the case of Perumal Vs Janki on 20 January, 2014 by Hon’ble Supreme Court of India in criminal appeal number 169 of 2014, following has been observed: 16. The offence under section

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

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

House Buildings Society Vs Noida (2004) 9 SCC 670/AIR 2003 SC 2723 it was held that filing of false affidavit amounts to contempt of Court. c. In the case of Perumal Vs Janki on 20 January, 2014 by Hon’ble Supreme Court of India in criminal appeal number 169 of 2014, following has been observed: 16. The offence under section

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

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

section 263 of the Act. 6. Regarding claiming of interest on Self- Occupied Property, the assessee submitted before the learned PCIT that interest on self-occupied house property was claimed for the residential house, that is, Plot No.63 F New Aram Colony, Jamnagar, which is merged by demolishing Plot No.63 A1. Kodiyar Colony and Plot No. 63 A2, Aram Colony

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

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

SMT. ILLABEN JAYANTKUMAR DOSHI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(2),, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.124/Rjt/2017 "नधा"रण वष"/Assessment Years: 2012-13

house property and brought forwarded unabsorbed depreciation of Rs.7,119/- against income from business and income from other sources respectively. As per the provisions of the Act, no setoff of such brought forwarded losses and depreciation is allowable against the income from business and income from other sources. Perusal of the records shows that the A.O. allowed your aforesaid your

SURESH CHAND GUPTA,GANDHIDHAM vs. PR. CIT, RAJKOT-1, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: The Hearing Of Appeal.”

142(1) were issued on 17.06.2019 raising query as to how the interest paid for loans taken is directly attributable to the interest income earned from the loans given i.e. the assessee is required to prove the direct correlation with loan given and loans taken as per the requirement of Section 57(iii) of Income

SHRI JAY ATULBHAI MODY ,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (2) (3),, RAJKOT

In the result appeal of the assessee is hereby partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed, आयकर अपील सं./Ita No. 240/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2007-2008 Shri Jay Atulbhai Mody, I.T.O., “Pankaj”, Jalaram-3, Vs. Ward-2(2)(3), Street No.2, Rajkot. Near Indira Circle, University Road, Rajkot.

142(1) of the Act were issued and final show cause notice was issued on 16-02-2015 but not complied with by the assessee. Thus, the AO finalized the assessment ex-party under section 144 r.w.s. 147 of the Act by making addition of Rs. 7,31,600/- being Jantari value of immovable property transferred by the assessee

SHRI JUGALKISHORE NATWARLAL DHOLAKIA,JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

Section 142(1) of the Act along with questionnaire. In compliance whereof, the representative of the assessee appeared and filed written submissions on behalf of the assessee. Upon perusal of the entire set of documents placed before the learned Assessing Officer, it was found that the assessee the assessee derives income from business profession, house property

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,JUNAGADH vs. THE PR. COMMISSIONER OF INCOME TAX-1, RAJKOT-GUJARAT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

Section 142(1) of the Act along with questionnaire. In compliance whereof, the representative of the assessee appeared and filed written submissions on behalf of the assessee. Upon perusal of the entire set of documents placed before the learned Assessing Officer, it was found that the assessee the assessee derives income from business profession, house property

PRANAM ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.391/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pranam Enterprise Vs. The Dcit Office No.3, City Centre, Opp. Circle-1(1), Rajkot New Collector Office, Junagadh – 362001, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp7926H (Assessee) (Respondent) Assessee By Shri Mehul Ranpura, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr.Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 06/03/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

142(1) of the Act, dated 14/09/2019, calling for relevant details in connection with the reasons for selection were served on the assessee. The assessee made the necessary submissions on various dates, before the assessing officer. During the course of assessment proceeding, the assessee was asked to furnish the details of the total income and claim of deduction made

MITESHKUMAR DAYALJIBHAI PABARI,BHATIYA vs. ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER , RAJKOT

In the result, the appeal filed by the assessee is allowed, for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 420 /Rjt/2025 (िनधा"रण वष"/Assessment Year: (2020-21) Miteshkumar Dayaljibhai Pabari Assistant Commissioner/Deputy Commissioner, International C/O Dayaljibhai Pabari, Shreeji Catlery Vs. Taxation Rajkot, Stores, Main Bajar, Bhatiya, Devbhoomi Dwarka, Room No. 312, Income Tax Office, Amruta Estate Building, Near Girnar Dwarka-361315(Gujarat) Cinema, M.G. Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bctpp7290M (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 147 r.w.s. 144C(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Grounds of appeal raised by the assesse are as follows: (1) Learned A.O. erred in law as well facts in making addition of Rs. 78,69,694/- as unexplained investment u/s 69 r.w.s 115BBE and passing order u/s 147 r.w.s. 144C

BHIKHALAL PRAHLADRAI AGARWAL HUF,GANDHIDHAM vs. ASSISTANT COMMISSIONER OF INCOME TAX GANDHIDHAM CIRCLE, GANDHIDHAM

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.779&780/Rjt/2024 ("नधा"रण वष" / Assessment Years: 2011-12 & 2016-17) Bhikhalal Prahaladrai Agarwal- Vs. Assistant Commissioner Of Income Tax, Huf, Gandhidham Circle C/O. Sarda & Sarda, Sakar, 1St It Office, Plot No. 32, Sector No. 3, Near Floor, Dr. Radha-Krishnan Road, Iffco Colony, Gandhidham Opp. Rajkumar College Rajkot Gandhidham - 370201 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabha4638R (Assessee) (Respondent) Assessee By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 05/06/2025 Date Of Pronouncement : 21/08/2025

house property. The case of assessee was reopened u/s.147 of the Act and a notice under section 148 of the Income tax Act, 1961, was issued on 29.03.2018 and was duly served upon the assessee, through ITBA email facility. Thereafter, a notice u/s 143(2) dated 30.07.2018, was issued and served upon the assessee through ITBA email facility. Further

BHIKHALAL PRAHALADRAI AGARWAL HUF,GANDHIDHAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM CIRCLE, GANDHIDHAM

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.779&780/Rjt/2024 ("नधा"रण वष" / Assessment Years: 2011-12 & 2016-17) Bhikhalal Prahaladrai Agarwal- Vs. Assistant Commissioner Of Income Tax, Huf, Gandhidham Circle C/O. Sarda & Sarda, Sakar, 1St It Office, Plot No. 32, Sector No. 3, Near Floor, Dr. Radha-Krishnan Road, Iffco Colony, Gandhidham Opp. Rajkumar College Rajkot Gandhidham - 370201 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabha4638R (Assessee) (Respondent) Assessee By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 05/06/2025 Date Of Pronouncement : 21/08/2025

house property. The case of assessee was reopened u/s.147 of the Act and a notice under section 148 of the Income tax Act, 1961, was issued on 29.03.2018 and was duly served upon the assessee, through ITBA email facility. Thereafter, a notice u/s 143(2) dated 30.07.2018, was issued and served upon the assessee through ITBA email facility. Further