ANILBHAI CHUNILAL BHAYANI,,OKHA vs. INCOME TAX OFFICER, WARD-1(4),, DWARKA

In the result, both appeals of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singhआयकर अपील सं./ Ita.No.363/Rjt/2017 "नधा"रण वष"/ Asstt. Year: 2013-14 Anilbhai Chunilal Bhayani Ito, Ward-1(4) C/O. J.C. & Co., Dwarka. Vs Okha Port, Okha – 361 350. Pan : Abvpb 6284 D

house property income. 14. As far as facts in other case is concerned, they are same, therefore, identical treatment be made in the case of Ashwin Chunilal Bhayani. 15. Ground No.3 in ITA No.363/RJT/2017: 16. In the written submissions filed before us, the assessee has explained facts and circumstances. We take note of these submissions as under: “Ground

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

housing development. 2. Eligible Business: The deduction applies exclusively to profits derived from the eligible business activities mentioned above. 3. Creation of Special Reserve: The entity must transfer up to 20% of the eligible profits to a special reserve, as reflected in the financial statements. Necessity of Claiming Through Profit and Loss Account 1. Legal Compliance: The Income

BHARATBHAI NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.47/Rjt/2014 ("नधा"रण वष"/Assessment Year : 2009-10) Bharatbhai Narsibhai Patel The Acit बनाम/ Prop Of M/S.Pushpam Circle-2 Vs. Creation Rajkot Mehul Textile Nagar Sant Kabir Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adppp 6615 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : None ""यथ" क" ओर से/Respondent By: Shri Pravin Verma, Sr.Dr

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)–III, Rajkot [CIT(A) in short] vide appeal no.CIT(A)-III/Rjt/0156/11-12 dated 22/11/2013 arising in the assessment order passed under s.143(3) of the Income Tax Act, 1961(here

SHRI NITINBHAI T. BHUPTANI, L.I.C,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-4,, RAJKOT-GUJARAT

In the result appeals of the assessee are partly allowed

Bench: Shri Pramod Kumar, Accountatn Member & Shri Rajpal Yadavआयकर अपील सं./ Ita No. 13/Rjt/2016 & 14/Rjt/2016 & 182/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2010-2011, 2011-12 & 2012-13

D E R PER RAJPAL YADAV, JUDICIAL MEMBER: The present three appeals are directed at the instance of assessee against the order of Ld. CIT(A) dated 21.10.2015, 20.10.2015 & 22.03.2017 passed for A.Y. 2010-11, 2011-12 & 2012-13 respectively. ITA No.13/Rjt/2016, 14/Rjt/2016 & 182/Rjt/2017 A.Y. 2010-11, 2011-12 & 2012-13 2. Since common issued are involved, therefore, we heard

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 83/Rjt/2025 (निर्धारण वर्ष/Assessment Year: (2017-18) Seabird Marine Services Pvt. Vs. Ltd. Office No. 309 & 310, Centroid Luxuria, Nr. Crystal Mall, Khodiyar Colony, Aerodrome Road, Jamnagar 361006 Assistant Commissioner Of Income-Tax, Circle-1, Jamnagar, Aayakar Bhawan, Nr. Subhash Bridge, Jamnagar -Rajkot Highway, Jamnagar स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccs 9869 C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By : Shri S. N. Soparkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit-Dr Date Of Hearing : 30/04/2025 Date Of Pronouncement : 30/05/2025 Per Dr. A. L. Saini, Am: आदेश / Order Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed By The National Faceless Appeal Centre (Nfac), Dehi/ Commissioner Of Income Tax (Appeal) [In Short 'Ld. Cit(A)'], Dated 02.01.2025, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Vide Order Dated 31.12.2019. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “All The Below Mentioned Grounds Of Appeal Are Independent & Without Prejudices To Each Other.

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

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

D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the Revenue against order passed by the ld. Commissioner of Income Tax (Appeals)-3, Rajkot [hereinafter referred to as “Ld.CIT(A)”] under section 250(6) of the Income Tax Act, 1961 ("the Act" for short) dated 16.3.2018 pertaining to the Asst.Year 2014-15. 2. The grounds

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

D E R Per, Dr. A. L. Saini, AM: By way of this appeal, the assessee has challenged the correctness of the order dated 22.10.2024 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 year 2020-21. Grievances

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)

d) of the Act, was issued after getting approval u/s 151 of the Act of competent income-tax authority. Thereafter, notice u/s 148 of the I.T Act, 1961 dated 29.03.2024, was served requiring the assessee to furnish return of Income. In response to the notice u/s 148 of the Act, the assessee has filed return of income on 29.07.2024 thereby

SHRI SANJAYBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 ,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

D E R PER BENCH: This bunch of ten appeals by the assessee (in the case of Dinesh GordhanbhaiJakasania) are directed against separate orders of the Commissioner of Income Tax(Appeals)-IV Ahmedabad (‘CIT(A)’ in short) dated

SHRI GHANSHYAMBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

D E R PER BENCH: This bunch of ten appeals by the assessee (in the case of Dinesh GordhanbhaiJakasania) are directed against separate orders of the Commissioner of Income Tax(Appeals)-IV Ahmedabad (‘CIT(A)’ in short) dated

SHRI KISHOR GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

D E R PER BENCH: This bunch of ten appeals by the assessee (in the case of Dinesh GordhanbhaiJakasania) are directed against separate orders of the Commissioner of Income Tax(Appeals)-IV Ahmedabad (‘CIT(A)’ in short) dated

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

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

d) of section 12AB(4) of the Income Tax I.T.A Nos. 848 & 849/Rjt/2024 6 Shri Sajisavai Moxdham Seva Trust Act. The objects of the applicant are not as per scheme of provisions provided under Income Tax Act, therefore, the activities cannot be said to be gunnie and in accordance with provisions of law. We note that the trustee is registered

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

d) of section 12AB(4) of the Income Tax I.T.A Nos. 848 & 849/Rjt/2024 6 Shri Sajisavai Moxdham Seva Trust Act. The objects of the applicant are not as per scheme of provisions provided under Income Tax Act, therefore, the activities cannot be said to be gunnie and in accordance with provisions of law. We note that the trustee is registered

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

D E R Per, Dr. A. L. Saini, AM Captioned two appeals filed by the assessee, pertaining to Assessment years, (A.Ys.) 2011-12 & 2016-17, are directed against the order passed by the Learned Commissioner of Income Tax ( Appeals) [Ld. CIT(A)], National Faceless Appeal Centre (in short “NFAC”), Delhi, vide orders dated 16.09.2024 & 30.08.2024, which in turn arise

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

D E R Per, Dr. A. L. Saini, AM Captioned two appeals filed by the assessee, pertaining to Assessment years, (A.Ys.) 2011-12 & 2016-17, are directed against the order passed by the Learned Commissioner of Income Tax ( Appeals) [Ld. CIT(A)], National Faceless Appeal Centre (in short “NFAC”), Delhi, vide orders dated 16.09.2024 & 30.08.2024, which in turn arise

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

17,400\nUnaccounted payment for purchase of land\n(-)1,18,73,000\nUnaccounted expenses\n(-)8,46,360\n1,34,98,040\nTotal\nNet Surplus\n71,25,350\nNet Surplus (%)\n51%\nPage 23 of 35\nITA Nos.630 & 631 and 665/Rjt/2024\nDeepak Mohanlal Puruswani\nAs can be seen from this table, the net surplus in the hands of the assessee

SHILPA ROHIT THAKKAR,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-3(4),, RAJKOT-GUJARAT

In the result, the appeal raised by the assessee is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.403/Rjt/2013 ("नधा"रण वष"/Assessment Year : 009-10) Smt.Shilpa Rohit Thakkar The Income Tax बनाम/ 702, Guruprasad Appt. Officer Vs. B/H. Shiv Ice Cream Ward-3(4) Race Course Ring Road Rajkot Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpt 2819 H .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Vimal Desai, Ar ""यथ" क" ओर से/Respondent By: Shri Praveen Verma, Sr.Dr

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Commissioner of Income Tax (Appeals)–III, Ahmedabad [CIT(A) in short] vide appeal no.CIT(A)-III/0176/11-12 dated 22/08/2013 arising in the assessment order passed under s.143(3) of the Income Tax Act, 1961(here