SHRI AJAYBHAI ISHWARLAL GOGIA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1 (2) (5), RAJKOT

In the result, the assessee’s appeal is allowed

House, M.G. Vs Rajkot (Respondent) Road, Rajkot PAN: ABFPG8977N (Appellant) Assessee by: Shri R. D. Lalchandani, A.R. Revenue by: Shri Rajesh Kumar, CIT-D.R. Date of hearing : 08-03-2022 Date of pronouncement : 18-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2011-12, arises from order

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

property he had stated that he took the plot in 1964 from the housing society which was constructing the bungalow for which the assessee made contribution from time to time and took possession in 1974 when only one ground floor was constructed. He had been living there and during 1986 to 1988 he had constructed the first floor

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

property he had stated that he took the plot in 1964 from the housing society which was constructing the bungalow for which the assessee made contribution from time to time and took possession in 1974 when only one ground floor was constructed. He had been living there and during 1986 to 1988 he had constructed the first floor

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

property he had stated that he took the plot in 1964 from the housing society which was constructing the bungalow for which the assessee made contribution from time to time and took possession in 1974 when only one ground floor was constructed. He had been living there and during 1986 to 1988 he had constructed the first floor

DUSHYANT BHARATBHAI MEHTA,RAJKOT vs. ITO WD-(2)(1)(2) , RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.422/Rjt/2024 (निर्धारणवर्ष / Assessment Year: (2015-16) Dushyant Bharatbhai Mehta (Physical Hearing) C/O Bhabha Fashions 34/35 Bhabha Bazzar, Ghee Kanta Road, Vs. The Ito, Ward -2(1)(2), Aaykar Bhawan, Rajkot Rajkot 360001 (Gujarat) स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahgpm4763P (Assessee) (Respondent) Assessee By Respondent By : Shri Vijay Mehta, Ld. Ar : Shri Abhimanyu Singh, Yadav, Ld. Sr. Dr Date Of Hearing : 01/05/2025 Date Of Pronouncement : 30/06/2025 आदेश / Order Per, Dr. A. L. Saini, Am: By Way Of This Appeal, The Assessee Has Challenged Correctness Of The Order Dated 27-05-2024 Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The

house property 2 ITA No. 422/Ahd/2024 A.Y. 2015-16 Dushyant Bharatbhai Metha Vs. ITO for a sum of Rs. 73,27,000/-. Out of this, 50% was shown purchase of his brother Shri Paras Mehta, without executing any transfer deed or getting the sale officially registered. This transfer was only Rs. 37,01,000/-. The assessee thereafter showed huge cost

SHRI JORUBHA JILUBHA JADEJA,VILLAGE ZANKHAR POST VIDINAR TALUKA LALPUR, DIST JAMNAGAR vs. THE DCIT, CIRCLE-2(2), JAMNAGAR, JAMNAGAR

In the result, the appeal filed by the Assessee is allowed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

House Property, Income from other sources and Agricultural Income. For the Assessment Year 2017-18, the assessee filed his Return of Income declaring total income at Rs. 2,48,820/- and agricultural income of Rs. 16,95,356/-. The return was selected for scrutiny assessment for the reason “Large agricultural income shown in the return and large cash deposit during

KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

property after compromising with the party is totally wrong and it is totally imagination and presumption made. The assessee also filed a copy of affidavit made between him and Shri Dinesh B Vadher on 06.02.2013 that the agreement made between them on 29.12.2009, was not executed and therefore, Shri Vadher has paid back Rs. 75,00,000/-. However, learned

SHRI KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

property after compromising with the party is totally wrong and it is totally imagination and presumption made. The assessee also filed a copy of affidavit made between him and Shri Dinesh B Vadher on 06.02.2013 that the agreement made between them on 29.12.2009, was not executed and therefore, Shri Vadher has paid back Rs. 75,00,000/-. However, learned

SHRI KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

property after compromising with the party is totally wrong and it is totally imagination and presumption made. The assessee also filed a copy of affidavit made between him and Shri Dinesh B Vadher on 06.02.2013 that the agreement made between them on 29.12.2009, was not executed and therefore, Shri Vadher has paid back Rs. 75,00,000/-. However, learned

SHRI VASHRAMBHAI GHELABHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, , CEN.CIR.-2,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee, (in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D

property after compromising with the party is totally wrong and it is totally imagination and presumption made. The assessee also filed a copy of affidavit made between him and Shri Dinesh B Vadher on 06.02.2013 that the agreement made between them on 29.12.2009, was not executed and therefore, Shri Vadher has paid back Rs. 75,00,000/-. However, learned

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi, Padadhari, Maliya Rajkot Wakaner 49 Improvement of Rural Roads Under Kishanpath Yojna, Ta. Jetpur Package No. Kishanpath/P-7/Raj I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 5 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 50 Improvement

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi, Padadhari, Maliya Rajkot Wakaner 49 Improvement of Rural Roads Under Kishanpath Yojna, Ta. Jetpur Package No. Kishanpath/P-7/Raj I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 5 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 50 Improvement

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi, Padadhari, Maliya Rajkot Wakaner 49 Improvement of Rural Roads Under Kishanpath Yojna, Ta. Jetpur Package No. Kishanpath/P-7/Raj I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 5 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 50 Improvement

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

48 Improvement of Rural Roads Under Kishanpath Yojna Package No. Kishanpath/RAJ/OlTa. Morbi, Padadhari, Maliya Rajkot Wakaner 49 Improvement of Rural Roads Under Kishanpath Yojna, Ta. Jetpur Package No. Kishanpath/P-7/Raj I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 5 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 50 Improvement

THE ITO, WARD-2 (1) (4),, RAJKOT-GUJARAT vs. M/S JAGJIT BUILDERS AND DEVELOPERS,, RAJKOT-GUJARAT

In the result the appeal filed by the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.137/Rjt/2016 ("नधा"रण वष" / Assessment Year :2012-13) I.T.O, बनाम/ M/S Jagjit Builders & Ward-2(1), Developers, Vs. Rajkot. Ankur Apts., Dr. Floor, Aadarsh Society, B/H Ioc Bhavan, Race Course Ring Road, Rajkot. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj9480A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri M.N. Maurya, Cit. D.R ""यथ" क" ओर से/Respondent By : Shri M.J. Ranpura, A.R सुनवाई क" तार"ख / Date Of Hearing 27/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 2, Rajkot [Ld. Cit(A) In Short] Dated 25/02/2016, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 27/02/2015 Relevant To Assessment Years (A.Y.) 2012-13. A.Y. 2012-13 The 1St Issue Raised By The Revenue Is That The Learned Cit (A) Erred In 2. Deleting The Addition Made By The Ao For Rs. 10,20,62,695/- On Account Of Unexplained Expenditure Under Section 69C Of The Act

property, quality of construction, quantum of material, and other amenities etc. used in the construction. In fact the jantri rates are prescribed for the purpose of collection of stamp duty and are for deemed fair market value on given date and not for any other purpose. Jantri rates are common for a small house as well as for a luxurious

THE ITO (TDS)-2, RAJKOT, RAJKOT vs. SMT. SAPNABEN VIJAYBHAI SHRIMANKAR, RAJKOT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

House, Opp. Sent Marry School, 2 Survoday Society, Kalawad Road, Rajkot-360005 [PAN No.ALHPS8674G] (Appellant) .. (Respondent) Appellant by : Shri Abhimanyu Singh, Sr. D.R. Respondent by: None Date of Hearing 10.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner

THE DCIT CENTRAL CIRCLE-1 , RAJKOT vs. SHRI SHAMJIBHAI SADHABHAI KANGAD, GANDHIDHAM-KUTCH

In the result, appeal filed by the Revenue, in IT(SS) No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

house agent, renting of godown and warehouse etc. The pioneer and founder of the salt manufacturing business, was Late Shri Sadhabhai Ramjibhai Kangad, who has installed the first washery plant Shri Shamjibhai Shadabhai Kangad & Ors. IT(SS)A Nso.11 to 23 /RJT/2022 and Ors. (AYs : 2011-12 to 2018-19 & Ors..) 11 way back in 1968 in the name

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

House No.1, Vavdi Road Morbi. PAN : AIWPA 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee by : Shri Mehul Ranpura, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाई क" तार"ख /Date of Hearing : 05/06/2025 घोषणा क" तार"ख /Date of Pronouncement : 29/08/2025 ORDER Per, Dr. Arjun Lal Saini, Accountant Member

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

House No.1, Vavdi Road Morbi. PAN : AIWPA 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee by : Shri Mehul Ranpura, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाई क" तार"ख /Date of Hearing : 05/06/2025 घोषणा क" तार"ख /Date of Pronouncement : 29/08/2025 ORDER Per, Dr. Arjun Lal Saini, Accountant Member