VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. The penalty proceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

section 144B of the Income Tax Act, 1961. The penalty\nproceedings u/s 271(1)(c) of the Income-tax Act, 1961, was initiated

YESHA DHIRAJLAL THAKRAR,RAJKOT vs. THE DCIT, NFAC DELHI, DELHI

In the result, appeal of the assessee in ITA no

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

Section 144B of the 1961 Act, making an addition of Rs. 1,90,50,000/- against the assessee u/s 56(2)(vii) of the 1961 Act as an unexplained investment. The AO also initiated penalty proceedings against the assessee u/s 271

KAJAL NIMISHBHAI SINOJIA,RAJKOT vs. ITO WD 1(1)(1) , RKT, RAJKOT

Appeal is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.664/Rjt/2024 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kajal Nimishbhai Sinojia Vs. Income-Tax Officer, B-21 Shreeji Haridwar Society,Nr Ito Ward – 1(1)(1), Gokuldham, Aaykar Bhavan, Rajkot - 360004 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bsups2455J (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 09 / 07/2025

144B & 144 on dated 18/05/2023 While making an assessment a penalty u/s. 271(1)(b) were initiated in the Kajal Nimishbhai Sinojia assessment order. The assessment order speak that the appellant has failed complied with statutory notice u/s. 142(1) of the Act para 3.4.1 of the order is reproduce: “ During the course of assessment proceedings notices u/s

YASHPAL KISHORSINH CHAUHAN,RAJKOT vs. COMMISSIONER OF INCOMETAX APPEALS, RAJKOT

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

271(1)(B) of the\nincome tax act 1961.\n6. The learned A.O. erred in charging interest u/s 234(A) and 234(B) of the income tax\nact 1961.\"\n3. Brief facts of the case are that the appellant is an individual and had filed his\nreturn of income for A.Y. 2013-14 declaring total income

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

144B of the IT Act on 17.05.2023 by assessing the total income at Rs.10,59,714/- after making the above discussed addition. Further, the AO has initiated penalty proceedings u/s 271(1)(c) of the IT Act separately. 5. That the assessee filed an appeal against the order of assessment before Ld. CIT(A), by order dated 30/09/2025 the appeal

RANMALBHAI PALABHAI CHHUCHHAR,JAMNAGAR, GUJARAT vs. ASSESSING OFFICER, JAMNAGAR, GUJARAT

In the result, both the appeals of the same assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 10/09/2025

u/s. 271(1)(c) of the Act does not have any leg to stand.\nHowever, the AO initiate penalty proceedings in de-novo assessment proceedings,\nif any, in accordance with law.\n8. In the result, both the appeals of the same assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 10/09/2025

SUNIL KUMAR,GANDHIDHAM vs. INCOME TAX OFFICER WARD-2, GANDHIDHAM

In the result, the appeal of the assessee is allowed for statistical\npurposes

Penalty proceedings\nunder section 271(1)(c) of the Act were also initiated.\n4.\nDuring the assessment proceedings before the Ld. AO it was found from\nthe information received on insight portal that the assessee had made bogus\nsales amounting to Rs. 47,77,199/- during A.Y. 2015-16 relevant to the A.Y.\n2016-17. Notice u/s

KANTILAL RANCHHODBHAI NAKUM,JAMNAGAR vs. ITO WARD - 1(3), JAMNAGAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.551/Rjt/2025 Assessment Year: 2015-16 Kantilal Ranchhodbhai Nakum Income Tax Officer, Ward-1(3), Plot No.762, Gidc, Phase-2, बनाम/ Jamnagar, Aaykar Bhawan, Nr. Dared, Jamnagar-361 004 Vs. Chamber Of Commerce Hall, Jamnagar- Rajkot Highway, Jamnagar-361 001 "ायीलेखासं/.जीआइआरसं./ Pan/Gir No.: Aflpn 8072 P (अपीलाथ"/Appellant) (""थ"/Respondent) : िनधा"रती की ओर से/Assessee By : Shri Ravindra Manek, Ar राज" की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17/12/2025 घोषणा की तारीख/Date Of Pronouncement : 13/02/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2015-16, Is Directed Against The Order Passed Under 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) [In Short, “Cit(A)”] Dated 29.07.2025, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 147 R.W.S. 144B Of The Act, On 12.05.2023. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.The Hon’Ble Cit(A) Erred In Law & On Facts In Confirming Reopening Of Assessment U/S 148 Of The Act.

144B read with Section 147 of the Act which otherwise is based on illegal and bad-in-law reassessment notice. 4. The Hon’ble CIT(A) erred in law and on facts in confirming reassessment proceedings based on notice u/s 148 issued by jurisdictional Assessing Officer (JAO) which is in contravention of mandatory provisions of faceless assessment scheme

URVASHI GIRISHBHAI LAL,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini

Section 144B of the Income Tax Act, 1961. 2. Grounds of appeal raised by the assessee are as follows: “1. That, the Ld. CIT(A) has wrongly confirmed the reopening of assessment u/s 147 r.w.s 144B of the I.T. Act, 1961. Urvashi Girishbhai Lal, 2. That, the Ld. CIT(A) has wrongly confirmed the addition amounting

RANMALBHAI PALABHAI CHHUCHHAR,JAMNAGAR, GUJARAT vs. ASSESSING OFFICER, JAMNAGAR, GUJARAT

In the result, both the appeals of the same assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 10/09/2025

u/s. 271(1)(c) of the Act does not have any leg to stand.\nHowever, the AO initiate penalty proceedings in de-novo assessment proceedings,\nif any, in accordance with law.\n8. In the result, both the appeals of the same assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 10/09/2025

CHAMPABEN NARESH LIMBANI,VILLAGE NANI KHAKHAR, TAL. MANDAVI, DIST. KUTCHH vs. THE ITO WARD-3, GANDHIDHAM(BHUJ-1), GANDHIDHAM

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

section\n115BBE of the I.T. Act, 1961.\n5 The Ld. CIT(A) has confirmed levy of interest u/s 234A, 234B and 234C of the\nI.T. Act, 1961.\n6 The Ld. CIT(A) has wrongly confirmed initiation of penalty u/s 271(1)(c) and\n271F of the I.T. Act, 1961.\n7 The appellant craves leave to add, amend, alter, or withdraw