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

Section 271(1)(c) of the Act, the penalty proceedings had been initiated ie,\nwhether for concealment of particulars of income or furnishing of inaccurate\nparticulars of income. The Tribunal, while allowing the appeal of the assessee, has\nrelied on the decision of the Division Bench of this Court rendered in the case of CIT\nv. Manjunatha Cotton & Ginning Factory

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

Section 271(1)(c) of the Act, the penalty proceedings had been initiated ie,\nwhether for concealment of particulars of income or furnishing of inaccurate\nparticulars of income. The Tribunal, while allowing the appeal of the assessee, has\nrelied on the decision of the Division Bench of this Court rendered in the case of CIT\nv. Manjunatha Cotton & Ginning Factory

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

Section 271(1)(c) of the Act, the penalty proceedings had been initiated ie,\nwhether for concealment of particulars of income or furnishing of inaccurate\nparticulars of income. The Tribunal, while allowing the appeal of the assessee, has\nrelied on the decision of the Division Bench of this Court rendered in the case of CIT\nv. Manjunatha Cotton & Ginning Factory

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

Section 271(1)(c) of the Act, the penalty proceedings had been initiated ie,\nwhether for concealment of particulars of income or furnishing of inaccurate\nparticulars of income. The Tribunal, while allowing the appeal of the assessee, has\nrelied on the decision of the Division Bench of this Court rendered in the case of CIT\nv. Manjunatha Cotton & Ginning Factory

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

Section 271(1)(c) of the Act, the penalty proceedings had been initiated ie,\nwhether for concealment of particulars of income or furnishing of inaccurate\nparticulars of income. The Tribunal, while allowing the appeal of the assessee, has\nrelied on the decision of the Division Bench of this Court rendered in the case of CIT\nv. Manjunatha Cotton & Ginning Factory

THE DCIT, (INTL. TAXN.), RAJKOT vs. M/S. KOREA SOUTH EAST POWER CO. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar(Conducted Through Virtual Court) Assessment Year: 2011-12 The Dcit (Intl. Taxn.) M/S.Korea South East Power Amruta Estate Co.Ltd. Room No.312 Mg Road बनाम/ C/O. P.V. Page & Co., Girnar Cinema 201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) Pan: Pan : Ahvps 3555Q Assessee By None Revenue By Shri Ashish Kumar Pandey, Sr.Dr Date Of Hearing 25/09/2023 Date Of Pronouncement 15/12/2023

201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) PAN: PAN : AHVPS 3555Q Assessee by None Revenue by Shri Ashish Kumar Pandey, Sr.DR Date of Hearing 25/09/2023 Date of Pronouncement 15/12/2023 आदेश/ O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER : This appeal is filed by the Revenue against the order passed by the Learned

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

201, Rudraksh (Respondent) B-Apartment Vidhya Kunj Main Road, Opp. Shree Colony, Rajkot, Gujarat PAN No: AEOPP1448R (Appellant) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 08-11-2023 Date of pronouncement : 20-12-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against

THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

201,450/ RJT/ 2017, 410/ RJT/ 2017 and 451 RJT/ 2017 and also the subsequent order of ITAT Rajkot dated 25th June, 2019 in the case of the assessee. 40. On the other hand, learned departmental representative is fair enough to not controvert this undisputed fact that impugned issues in the appeal are covered by the decision of ITAT

SHRI JAYANTILAL P. SATIKUNVAR,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMR. INCOME TAX,CIRCLE-2(3),, RAJKOT-GUJARAT

In the result, ground number 2 of the assessee’s appeal is being set aside to the file of assessing officer with the aforesaid directions

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

penalty proceedings u/s.274 r.w.s. 271(1)(c) of the I T Act is unwarranted, unjustified and bad in law. Your applicant reserves the right in addition or alteration in the grounds of appeal at the time of hearing.” Ground number 1: disallowance on account of late payment of employee’s contribution to PF 3. At the outset, the counsel

NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ADHPT 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent) Appellant by : Shri Kalpesh Doshi, AR Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 13/02/2026 आदेश/Order Per, Dr. A. L. Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment

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

section 292C of\nthe Act, against the Neelkanth group. The assessee submitted that during the\nrevocation of prohibitory, order (PO) on 23rd December 2020, and the same was\nconfronted to Shri Mihir Teja Bhai. In the statement recorded from Shri Mihir,\nhe had not accepted any of the telly entries in the digital data or papers seized\nfrom the premises

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)

penalty or any harsh action under the Income tax Act or any other law shall be initiated by the Department or any other department on such voluntary offered ad-hoc estimated business income. The assessee submitted that source of cash and gold found / seized during the course of search has satisfactorily been explained and hence, there is no case

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

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