THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

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

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

202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) िनधा"रतीकीओरसे/Assessee by : Shri D. M. Rindani, Ld. AR & Ms. Devina Patel, Ld. AR राज"कीओरसे/Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) सुनवाईकीतारीख

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

271 (1)(c) of the IT Act is initiated for concealing the particulars of income." 3.12.2. Same finding has been given by the A.O. for the other assessment years in all the case of above mentioned appellant. During the appellate proceedings, the appellant filed detailed submission against the additions made. The appellant contended that they are engaged in the business

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Years 2004-05 and 2005-06. Since in all these appeals/cross- objections, issues and facts are intertwined to each other, we proceed to dispose of all by this common order for the sake of brevity and convenience. 3. Before adverting

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX-3, RAJKOT-GUJARAT

In the result, both the appeals of the assessee are allowed for the 12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

penalty proceedings u/s 271(1)(c) of the Act shall be initiated.” Being aggrieved by the order of ld CIT assessee is in the second appeal before us. 5. The ld AR for the assessee before us filed a paper book which is running from pages 1-242 and submitted that the last hearing was concluded on dated

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

202, Shri Sadguru Vatiaka, Maruti Road, Rajkot-360001 Nagar, Airport Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: DNUPK7394R (Appellant) (Respondent) Appellant by : Shri Sumit Shingala, Ld. A.R. Respondent by : Shri Sanjay Punglia, Ld. CIT(DR) Date of Hearing : 08/10/2025 Date of Pronouncement : 05/01/2026 आदेश/ORDER Per DR. Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee, pertaining to Assessment

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