SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

DILIP KANTILAL KUBAVAT,PORBANDAR vs. ITO WD 2(3), PORBANDAR, PORBANDAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.522/Rjt/2025 "नधा"रण वष"/Assessment Year :2016-17 Dilip Kantilal Kubavat Ito बनाम/ Prop. Vijay Dairy Farm, Ward 2 (3), Vs Near Ramdhun S V P Road, Porbandar 360575 Porbandar - 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azfpk8009B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 09/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 14 /10/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M The Present Appeal Has Been Filed By The Assessee, Against The Order Passed By The Learned Commissioner Of Income Tax (Appeal) [Hereinafter Referred To As “Cit(A)”], Dated 21.03.2025, Arising In The Matter Of Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (Here-In-After Referred To As “The Act”) Relevant To The Assessment Year 2016-17. 2. In This Appeal, The Assessee Has Raised Multiple Grounds Of Appeal. However, The Solitary Grievance Of The Assessee Is That The Ld Cit(A) Erred In Not To Consider The Basic Fact That The Assessee Has Gifted The Property To His Sister In Law (Younger Brother'S Wife) That Is, To A Relative For A Consideration Dilip Kantilal Kubavat

penalty notice issued u/s 271(1)(c) for A.Y. 2016-17 dated 29.06.2025 wherein it was mentioned "you had preferred appeal which has been disposed of by the 1st appellate authority, i.e. CIT(A)." On perusal of this notice, the assessee immediately approached the consultant. Therefore, in this process, the delay of 80 days has occurred, which may kindly

NAYNA MUKESHKUMAR KOTECHA,DAR ES SALAAM, TANZANIA vs. ACIT, INTERNATIONAL TAXATION, RAJKOT, RAJKOT

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

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

Penalty proceeding will also be initiated upon finalization of the Draft Assessment Order. The assessee may prefer an appeal against this Draft Assessment Order before the Hon'ble Dispute Resolution Panel (DRP) within 30 days. If no such communication is received within a period of 30 days, it will be deemed as acceptance of this Draft Order by the assessee

GRENIC TILES PRIVATE LIMITED,WANKANER-MORBI vs. ASST.COMMISSIONER OF INCOME-TAX CIRCLE 1(1) RKT, RAJKOT

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

penalty\nproceedings are also unwarranted and deserve to be quashed.\n10. Without prejudice to the above your assessee craves leave to add, amend,\nalter, vary or withdraw all or any grounds of appeal on or before the hearing of\nappeal.\"\n4. First, we shall adjudicate revenue's appeal in ITA No. 682/Rjt/2025. The\nfacts necessary for disposal of the revenue

ACIT CIRCLE-1(1), RAJKOT, RAJKOT vs. GRENIC TILES PVT LTD, MORBI

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

penalty\nproceedings are also unwarranted and deserve to be quashed.\n10. Without prejudice to the above your assessee craves leave to add, amend,\nalter, vary or withdraw all or any grounds of appeal on or before the hearing of\nappeal.\"\n4. First, we shall adjudicate revenue's appeal in ITA No. 682/Rjt/2025. The\nfacts necessary for disposal of the revenue