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

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

54B, 54C, 54D, 54G, 54A, (ii) Sale consideration of property in ITR is less then consideration reported in Form No. 26QB. (iii). Substantial increase in capital in a year. 4. Accordingly, a notice u/s 143(1) of the Act was issued on 19.09.2016 and duly served upon the assessee. The notices u/s 142(1) of the Act, calling for various

PARAS MEHTA,RAJKOT vs. THE ITO WARD 2 (1) (2), RAJKOT

In the result, the appeal of the assessee is allowed

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

House, Near Alfrid High Ward-2(1)(2), Rajkot School, Panchnath, Rajkot, Gujarat – 360001 PAN/GIR No.: AEKPM5996B (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri Brijesh Parekh, AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Sr.DR सुनवाई की तारीख/Date of Hearing : 25/02/2026 घोषणा की तारीख/Date of Pronouncement : 11/03/2026 आदेश /ORDER