SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

271(1)(c) of the Income Act. Accordingly, we allow appeal of the assessee ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 8 and delete the penalty. Both the appeals of the assessee for the Asstt.Year 2005-06 are allowed. 8. Now we take ITA No.712/RJT/2010 for the Asstt.Year 2001-02. As far as this assessment year is concerned

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

271(1)(c) of the Income Act. Accordingly, we allow appeal of the assessee ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 8 and delete the penalty. Both the appeals of the assessee for the Asstt.Year 2005-06 are allowed. 8. Now we take ITA No.712/RJT/2010 for the Asstt.Year 2001-02. As far as this assessment year is concerned

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

271(1)(c) of the Income Act. Accordingly, we allow appeal of the assessee ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 8 and delete the penalty. Both the appeals of the assessee for the Asstt.Year 2005-06 are allowed. 8. Now we take ITA No.712/RJT/2010 for the Asstt.Year 2001-02. As far as this assessment year is concerned

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

271(1)(c) of the Income Act. Accordingly, we allow appeal of the assessee ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 8 and delete the penalty. Both the appeals of the assessee for the Asstt.Year 2005-06 are allowed. 8. Now we take ITA No.712/RJT/2010 for the Asstt.Year 2001-02. As far as this assessment year is concerned

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

271(1)(c) of the Income Act. Accordingly, we allow appeal of the assessee ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 8 and delete the penalty. Both the appeals of the assessee for the Asstt.Year 2005-06 are allowed. 8. Now we take ITA No.712/RJT/2010 for the Asstt.Year 2001-02. As far as this assessment year is concerned

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

271(1)(c) of the Income Act. Accordingly, we allow appeal of the assessee ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 8 and delete the penalty. Both the appeals of the assessee for the Asstt.Year 2005-06 are allowed. 8. Now we take ITA No.712/RJT/2010 for the Asstt.Year 2001-02. As far as this assessment year is concerned

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)

u/s 263 of the Act, and directed the assessing officer to verify the source of cash deposited in the bank accounts, which have been left out, during the course of original assessment proceedings. Accordingly, assessing officer made addition of peak credit in individual bank accounts. However, on further appeal by assessee, before

SHRI PRASHANT TRIVEDI, PROP. OF KUDOS SHIPPING CORPORATION,,BHAVNAGAR vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION,, GANDHIDHAM

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

penalty proceedings u/s 271(1)(c) of the Act.” 3. The fact in brief is that the assessee on behalf of M/s. Faber Ship Brokers APS, Denmark has filed a provisional and final return of income on I.T.A Nos. 572 & 573/Rjt/2012 A.Y. 2010-11 Page No 3 Shri Prashant Trivedi vs. ITO 13th May, 2009 without paying freight tax claiming

JITENDRABHAI BHAGVANBHAI DALVADI,SURENDRANAGAR vs. ITO WARD 2, MORBI

In the result, the appeal of the assessee is allowed

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

penalty proceedings u/s 271(1)(c) and 271(1)(b) of the I.T. Act, 1961 Jitendrabhai B Dalvadi 2 4. That, the Ld. CIT(A) has wrongly confirmed levy of interest u/s 234A, 234B & 234C of the Income Tax Act, 1961. 5. That, the findings of the Ld. assessing officer and Ld. CIT(A) are not justified

M/S AMBITIOUS FINANCE & INVESTMENT PVT. LTD.,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(4),, RAJKOT-GUJARAT

The appeal of the assessee is dismissed

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Royिनधा"रणवष"/Assessment Year: 1997-98 M/S. Ambitious Finance & Vs. Income Tax Officer, Investment Pvt. Ltd., Ward- 2(4), 107, Kapad Market, Para Bazar, Rajkot Rajkot Pan : Aabca 8076 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Written Submission Revenue By : Shri V.J. Boricha, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 14.12.2022 घोषणा क" तारीख /Date Of Pronouncement: 06.03.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

234C. The same needs suitable reduction. 3 M/s. Ambitious Finance & Investment Pvt Ltd Vs. ITO AY : 1997-98 8. Without prejudice, the assessment made is bad in law and deserves annulment. 9. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided while framing assessment. The assessment needs annulment. 10. Without prejudice, no adequate, sufficient and reasonable opportunity

SHRI RAHENDRASINH P. JADEJA,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकरअपीलसं./Itano.562/Rjt/2014 िनधा"रणवष"/Asstt. Year: 2008-2009 Shri Rahendrasinh P. Jadeja, D.C.I.T, Pradhuman Villa, Vs. Central Circle-2, Opp. Neel Da Dhaba, Rajkot. Kalawad Road, Rajkot. Pan: Abopj5431H

u/s 234A, 234B, and 234C of the Asstt. Year 2008-09 4 Act is compensatory in nature. Therefore he should be given credit with effect from the day of the seizure of cash. 5. However, the ''Ld.CIT (A) disregarded the contention of the assessee by observing that the cash seized as a result of the search can be appropriated against

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

234C and 234D of the I.T. Act, 1961. 4. That, the Ld. CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 5. That, the findings of the Ld. CIT(A) are not justified and are bad-in-law. 6. The assessee carves to add, amend, alter and delete

SAR AUTO PRODUCTS LIMITED,RAJKOT vs. ACIT CIRCLE 1(2), RAJKOT, RAJKOT

In the result impugned order in set aside and, the appeal of the assessee is allowed

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

234C of the Income Tax Act, 1961 The learned Assessing officer has initiated penalty proceedings u/s 271(1)(c) of the Income tax Act 1961 The appellant, being aggrieved by the said order, has preferred this appeal. 4. That the assessee filed an appeal against the order of AO dated 16.12.2016 before the Ld.CIT(A) which is allowed the appeal

P THREE CONSTRUCTION CO.,NAKHATRANA vs. ITO, WARD-2, BHUJ, BHUJ

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.954/Rjt/2024

section 143(3) of the Income Tax Act, 1961 (in short “the Act”), vide order dated 27.12.2017. 2. Grounds of appeal raised by the assessee are as follows: 1) The grounds of appeal mentioned hereunder are without prejudice to one another. 2) The order of the Ld. AO in so far as he assessed the total income

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.

234C of the Income-tax Act, 1961. 10. The Hon’ble CIT(A) erred in law and on facts in confirming initiation of penalty u/s 271(1)(c) of the Income-tax Act, 1961. 11. The appellant craves leave to add, alter, amend, or withdraw any of the above grounds during the course of appellate proceedings.” 3. At the outset

BHAVESH ISHWARLAL PANCHASARA,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.95/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2015-16) Bhavesh Ishwarlal बनाम Assistant Commissioner Of Panchasara Income-Tax, Circle-3(1), Rajkot /Vs. 1, Mehulnagar Main Road, Near Khodiyar Temple, Rajkot-360 002 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aodpp 1375 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

penalty proceeding u/s 271(1)(c) of the I.T. Act, 1961 4. That, the Ld. CIT(A) ha wrongly confirmed levy of interest u/s 234A, 234B, 234C and 234D of I.T. Act, 1961. 5. That the findings of the Ld. AO and Ld. CIT(A) are not justified and are bad- in-law. The appellant craves to add, amend, alter

SHRI SUBHAS HANSARAJ NANDU,BHACHAU-KUTCH vs. THE ACIT, GANDHIDHAM CIRCLE, GANDHIDHAM-KUTCH

In the result, the appeal filed by the assessee is allowed, for statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 10/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Subhas Hansaraj Nandu, V Acit, Gandhidham Opp. Shambhu Maharaj Circle, S Bunglow, Kutch . Bhachau, Gujarat – 370140 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Afrpn0720J (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr

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), dated 08.11.2023, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) r.w.s. 144 of the Act, on 20.12.2016. 2. Grounds of appeal raised by the assessee

SHRI MANOJ DHANJIBHAI PANSURIYA,RAJKOT vs. THE NFAC, DELHI, DELHI

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

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 7. That, the Ld. CIT(A) has wrongly confirmed levy of interest u/s 234A, 234B, 234C and 234D of the I.T. Act, 1961. 8. That, the findings of the Ld. AO and Ld. CIT(A) are not justified and are bad-in-law. 9. The appellant craves