THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ARYAN ARCADE PVT. LTD.,, RAJKOT-GUJARAT

In the result, appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarasstt.Year :2012-13 Dcit, Cir.1(1) M/S.Aryan Arcade P.Ltd. Rajkot. Vs C/O. Milestone Property Mg Basement Grant Central Mall Rajkot.

250(6)of the Income Tax Act, 1961 ("the Act" for short), dated 29.2.2016 pertaining to the Asst.Year 2012-13. 2. The solitary issue, it was pointed out, related to disallowance madeby the ld.AOof interest expenses claimed by the assessee under section 24(b) of the Act amounting to Rs.7,28,00,166/-,against income earned from renting

JAMNADAS PURSHOTAM PATEL,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTER-1, RAJKOT

250 Income-tax Act, 1961(hereinafter referred to\nas 'the Act'), passed by the Ld. Commissioner of Income-tax(Appeals)-11,\nAhmedabad [in short 'Ld.CIT(A)' on different dates, which in turn arise out of\nseparate assessment orders passed by the Assessing Officer under sections 153A/\n153C/143(3)/ 144 of the Act.\n2. Since, the issues involved

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

250/- under section 69 ld. AR submitted that this has to be considered as "business income" as what is found is "business stock". It cannot have a different character than the business income. He submitted that in any case, tax has to be levied on total income after clubbing income under different heads including income under section 69. Therefore, there

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT 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

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, 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

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

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT 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

PANKAJ CHIMANLAL LODHIYA,RAJKOT 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

CHINTAN UMEDSINH SODHA,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR

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

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.246/Rjt/2024 िनधा"रण वष"/Assessment Year : 2016-17 बनाम Chintan Umedsinh Sodha Income Tax Officer “Het” Chitrkutt Society, / Ward – 1(3), Jamnagar Plot No. 21-22, Vs Opp. Khodiyar Co, Jamnagar- 361 006 Gujrat India "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Avgps4814B (अपीलाथ"/Assessee) (""थ"/Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 28.02.2024, which in turn arises out of an assessment order passed by Assessing Officer u/s. 143(3) of the Act, on 24.12.2018. Chintan Umedsinh Sodha vs. ITO 2. The Grounds of appeal

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the\nAct\") by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of\nIncome-tax (Appeals), which in turn arise out of separate assessment orders\npassed by the Assessing Officer, u/s Section 143(3) r.w.s. Section 147 of the Income Tax Act,\n1961.\n2.Since, the issues involved in all the appeals

DEEPAK MOHANLAL PURUSWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.630 & 631/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing बनाम Shree Deepak Mohanlal Puruswani The Dcit, Cc-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan “Amruta Estate”, Kendra Society, Opp. Nirmala Convent, Mg Road, Rajkot 360001, Kalawad Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Ajvpp5139P .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.665/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2022-23) बनाम The Dcit, Cc-1 Rajkot Shree Deepak Mohanlal Puruswani Aaykar Bhawan“Amruta Estate”, 2Nd Vs. Nr. Maa Krupa, 4- Saurashtra Kala Floor Mg Road Kendra Society, Opp. Nirmala Rajkot 360001, Gujrat Convent, Kalawad Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Ajvpp5139P .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), which in turn arise out of separate assessment orders passed by the Assessing Officer, u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. 2.Since, the issues involved in all the appeals are common

DEEPAK MOHANLAL PURUSWANI,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.630 & 631/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing बनाम Shree Deepak Mohanlal Puruswani The Dcit, Cc-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan “Amruta Estate”, Kendra Society, Opp. Nirmala Convent, Mg Road, Rajkot 360001, Kalawad Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Ajvpp5139P .. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.Ita No.665/Rjt/2024 िनधा"रण वष"/ Assessment Year: (2022-23) बनाम The Dcit, Cc-1 Rajkot Shree Deepak Mohanlal Puruswani Aaykar Bhawan“Amruta Estate”, 2Nd Vs. Nr. Maa Krupa, 4- Saurashtra Kala Floor Mg Road Kendra Society, Opp. Nirmala Rajkot 360001, Gujrat Convent, Kalawad Road, Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Ajvpp5139P .. (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), which in turn arise out of separate assessment orders passed by the Assessing Officer, u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. 2.Since, the issues involved in all the appeals are common

SAMIRBHAI SARMANBHAI MARU,JUNAGADH vs. ITO, WARD-1, JUNAGADH, JUNAGADH

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 734/Rjt/2025 (िनधा"रणवष"/Assessment Year: (2017-18) Samir Sarmanbhai Maru The Ito, Ward – 1, Plot No. 142, Raj Laxmi Park, Opp. Vs. Aayakar Bhavan, Shakti Chambers, Reliance Mall, Nr. Motibaug, Morbi – 363641 Junagadh (Guj) - 362001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agcpm6848G (अपीलाथ"/Assessee) (""थ"/Respondent) Assessee By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 03/12/2025 Date Of Pronouncement : 12/01/2026 Order Per, Dr. Arjun Lal Saini, A.M.:

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), dated 20.08.2025, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) of the Act, on 16.12.2019. 2. Grounds of appeal raised by the assessee are as under: “1. The grounds of appeal mentioned

BHANU PRATAPBHAI GOHEL,PORBANDAR, GUJARAT vs. INCOME TAX OFFICER, WARD-2(3), PORBANDAR, GUJARAT

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.206/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Bhanu Pratap Gohel, Vs. Income Tax Officer, Tajawala Super Market, S.V.P. Road, Ward – 2 (3), Porbandar – 360 575 Porbandar – 360 575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agdpg6078K (Assessee) (Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 31/01/2025, which in turn arises out of an order passed by the Assessing Officer dated 27/11/2019 u/s 143(3) of the Income Tax Act, 1961. 2. The solitary grievance of the assessee in this

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. DIMPLEBEN SMITKUMAR KANERIA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

house/ tenements/ ITA Nos. 22/Rjt/2021 & 12 Ors. (Smt. Bhavnaben B. Rangani & Ors. - 13 - shops etc were covered. As part of search operation a person named Sh. Jawahar Mari, who was providing design and architecture consultancy, was covered. A survey action was carried out at the business premise of Sh. Jawahar Mori. During the course of survey proceedings certain documents were

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI BHUPENDRA TRIKAMJI PANCHANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

house/ tenements/ ITA Nos. 22/Rjt/2021 & 12 Ors. (Smt. Bhavnaben B. Rangani & Ors. - 13 - shops etc were covered. As part of search operation a person named Sh. Jawahar Mari, who was providing design and architecture consultancy, was covered. A survey action was carried out at the business premise of Sh. Jawahar Mori. During the course of survey proceedings certain documents were

THE ACIT, CEN. CIR-1, RAJKOT, RAJKOT vs. SMT. JOLIBEN MAHENDRABHAI FALDU, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

house/ tenements/ ITA Nos. 22/Rjt/2021 & 12 Ors. (Smt. Bhavnaben B. Rangani & Ors. - 13 - shops etc were covered. As part of search operation a person named Sh. Jawahar Mari, who was providing design and architecture consultancy, was covered. A survey action was carried out at the business premise of Sh. Jawahar Mori. During the course of survey proceedings certain documents were

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. BHAVNABEN BHOVANBHAI RANGANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

house/ tenements/ ITA Nos. 22/Rjt/2021 & 12 Ors. (Smt. Bhavnaben B. Rangani & Ors. - 13 - shops etc were covered. As part of search operation a person named Sh. Jawahar Mari, who was providing design and architecture consultancy, was covered. A survey action was carried out at the business premise of Sh. Jawahar Mori. During the course of survey proceedings certain documents were

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. SHRI KISHORBHAI V. VIRAMGAMA,, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

house/ tenements/ ITA Nos. 22/Rjt/2021 & 12 Ors. (Smt. Bhavnaben B. Rangani & Ors. - 13 - shops etc were covered. As part of search operation a person named Sh. Jawahar Mari, who was providing design and architecture consultancy, was covered. A survey action was carried out at the business premise of Sh. Jawahar Mori. During the course of survey proceedings certain documents were