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

M/S. PATEL COPPER PVT. LTD.,,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (1) (4), , RAJKOT

The appeal of the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) "नधा"रणवष"/Assessment Year: 2013-14 Vs. M/S. Patel Copper Pvt. Ltd., Income-Tax Officer, A-76, Aashopalav Bunglows, Ward 2(1)(4), Nr. Satya Sai Hospital, Rajkot Rajkot-360005 Pan : Aagcp 6173 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assesseeby : Shri Rajendra Singhal, Ar Revenue By : Shri Ashish Kumar Pandey, Sr Dr

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year (AY) 2013-14. 2. The grounds raised by the assessee are as under: “1. The assessment order under Section 143(3) of the Act is bad in law as well as facts. 2. The order of the learned Commissioner of Income Tax (Appeals

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

house property from the side of the wife of the assessee. Accordingly, we are of the view that this fact needs to be verified by the authorities below. Accordingly, we are inclined to restore this issue to the file of AO for the limited verification of the fact whether there were any contributions in the investment in residential property

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

section 10 are being prescribed under Rule 2BB of the Income tax Rules 1962. In order to claim these allowances, an assessee has to fulfill three conditions namely, (a) the allowance should be prescribed under Rule 2BB of the Income tax Rules, (b) expenses should be incurred wholly, necessarily and exclusively in the performance of duties (C) allowances should

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

2,00,90,073/- crore by valuing the excess stock of bullion and gold ornament. These items were not recorded in the books of account of the appellant and therefore no sale purchase and other details of such clandestine activities were found during survey. This is quite natural that no sale/purchase invoices will be found in respect of such unexplained

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

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

250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal in ITA No.81/RJT/2022

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) बनाम Vs. Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 05/03/2025 : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

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

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) (in short ‘Ld. CIT(A)’), dated 03.12.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s. 144 r.w.s.263 of the Act on 30.03.2022. Ashok Gondhia Memorial Trust 2

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

SHRI BHAKTINAGAR CO OP HOUSING SOCIETY LTD,RAJKOT vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is dismissed in limine

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

250 of the I.T. Act is ab initio void being bad in law. 10. Because the Learned Appellate Authority has erred in law and on facts in rejecting the application for condonation of delay without appreciating that the delay was neither willful nor deliberate but occurred due to bona fide and unavoidable circumstances.” 3. At the outset, that the appeal

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

250 of the Income Tax Act, 1961 (hereinafter referred to as “the ITA Nos. 785 to 787 & 765/Rjt/2024 Six Twenty Realty Pvt. Ltd. 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

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 BHOVAN P. 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

ASSTT. COMMR. OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. SMITKUMAR P. 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. SMT. PANCHSHILABEN JAWAHARBHAI MORI, 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

MAULESH D. UKANI,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIR-1(1),, RAJKOT-GUJARAT

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