M/S CHANDRAKANT H. KAKKAD,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(2),, RAJKOT-GUJARAT

In the result, this ground of the assessee’s appeal is allowed

15 taxmann.com 146 (Punjab & Haryana), the High Court held that due date for furnishing return of income as per section 139(1) is subject to extended period provided under sub-section (4) of section 139 and, if a person had not furnished return of previous year within time allowed under sub-section (1), assessee could file return under sub-section

THE INCOME TAX OFFICER-WARD-2, , GANDHIDHAM - KUTCH vs. M/S. RIDDHI SIDDHI JEWELLERS, GANDHIDHAM - KUTCH

In the result, appeal of the Revenue isdismissed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Ito, Ward-2 Vs. M/S.Riddhi Siddhi Jewellers Gandhidham. Shop No.1, Plot No.68 Bba (Sough) Gandhidham-Kutch. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2023

house property', (iii) 'profits and gains from business or profession', (iv) 'capital gains' and (v) 'income from other sources' - cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court

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

section 271(1) (C), of the Act, to the tune of\nRs.35,55,728/-\n14. Issue No.2- Deemed rent of more than one properties reflected in the\nBalance Sheet, Rs.1,80,000/-. During the course of assessment proceedings, on\nverification of the audited accounts filed by the assessee, along with return of\nincome, it was noticed by the assessing officer

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

section 271(1) (C), of the Act, to the tune of\nRs.35,55,728/-.\n14. Issue No.2- Deemed rent of more than one properties reflected in the\nBalance Sheet, Rs.1,80,000/-. During the course of assessment proceedings, on\nverification of the audited accounts filed by the assessee, along with return of\nincome, it was noticed by the assessing officer

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

section 271(1) (C), of the Act, to the tune of\nRs.35,55,728/-\n14.\nIssue No.2- Deemed rent of more than one properties reflected in the\nBalance Sheet, Rs.1,80,000/-. During the course of assessment proceedings, on\nverification of the audited accounts filed by the assessee, along with return of\nincome, it was noticed by the assessing officer

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

section 271(1) (C), of the Act, to the tune of\nRs.35,55,728/-\n14. Issue No.2- Deemed rent of more than one properties reflected in the\nBalance Sheet, Rs.1,80,000/-. During the course of assessment proceedings, on\nverification of the audited accounts filed by the assessee, along with return of\nincome, it was noticed by the assessing officer

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

section 271(1) (C), of the Act, to the tune of\nRs.35,55,728/-\n14. Issue No.2- Deemed rent of more than one properties reflected in the\nBalance Sheet, Rs.1,80,000/-. During the course of assessment proceedings, on\nverification of the audited accounts filed by the assessee, along with return of\nincome, it was noticed by the assessing officer

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

section 271(1) (C), of the Act, to the tune of\nRs.35,55,728/-\n\n14. Issue No.2- Deemed rent of more than one properties reflected in the\nBalance Sheet, Rs.1,80,000/-. During the course of assessment proceedings, on\nverification of the audited accounts filed by the assessee, along with return of\nincome, it was noticed by the assessing

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

house property loss, in this respect you are requested to submit the loan details and the payment made by you during F.Y. 2019-20. In absence of any substantial evidence, the same will be considered your income and according will be added. Hence, you are requested to show cause why the total receipts/ payment

ASHOK GONDHIA MEMORIAL TRUST,RAJKOT vs. THE ITO EXEMPTION, WARD -1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

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

House Dictionary means -(1) alleviation, ease, or deliverance I through the removal of pain, distress, oppression etc. (2) a means or thing that relieves pain, distress, anxiety etc (3) money, food or other help given to those in poverty or need. Section 2(15) merely uses the term relief and the said term is qualified only by the purpose

VISHAL NAVINCHANDRA SHAH,JAMNAGAR vs. OFFICE OF THE COMMISSIONER OF INCOME TAX, APPEAL, BHUBANESWAR

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

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

House Property, Capital Gains and Other Sources. The Appellant e-Filed Return of Income for A.Y. 2013-14 on 29.09.2013 declaring income of Rs. 15, 15,940/-. Appellants case was selected for Assessment Proceedings under Section

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:

housing projects in order to avail excess deduction of Section 80IB(10) of the Act.In itself, such a claim is a misrepresentation of facts which would have succeeded but for selection of case in scrutiny and detection thereof in assessment. The Ld. CIT(A) was of the view that misrepresentation has led to underreporting of income, therefore, ld.CIT(A), confirmed

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

house Property instead of business income and considering\nthe same as not eligible for computing deduction u/s 801A though the Rent Income has\ndirect nexus with the 80IA eligible business activity of the assessee, being income\nderived from the business and further issue is covered in favour of assessee by the\ndecision of Rajkot bench in assessee's case

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)

housing loan sanction letter wherein description of property was not mentioned, further the assessee fails to provide copy of loan agreement letter, detail of disbursal of loan or recovery certificate of loan wherein description of property mentioned. In absence of the same it could not be considered that the amount mentioned in the loan sanction letter pertains to the impugned

THE INCOME TAX OFFICER, WARD-1(2) (5), , RAJKOT vs. SHRI DHIRAJLAL BHANJIBHAI VADALIA, RAJKOT

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.

property from the sale of the above land. The assessee also claimed deduction of Rs.1,58,97,370/- under section 54B on account of purchase of new agricultural land. A perusal of the assessment order has revealed that the AO has not made any inquiry and passed a cryptic assessment order and accepted the returned income of the assessee

SHRI DHIRAJLAL BHANJIBHAI VADALIA,,RAJKOT-GUJARAT vs. THE COMMISSIONER OF INCOME TAX-I,, RAJKOT-GUJARAT

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.

property from the sale of the above land. The assessee also claimed deduction of Rs.1,58,97,370/- under section 54B on account of purchase of new agricultural land. A perusal of the assessment order has revealed that the AO has not made any inquiry and passed a cryptic assessment order and accepted the returned income of the assessee

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

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, a notice

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

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, a notice