SHRI RAJESHKUMAR MAHESHBHAI MANEK,ANJAR KUTCH vs. THE ITO WARD-2, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH

In the result, additional legal ground raised by the assessee is allowed

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

reassessment proceedings under section 147/148 of the Act. The facts relating to reopening the assessment under section 147/148 were there before the assessing officer.We note that it is purely a legal issue and all facts are already on record which goes to the root of the matter and no further inquiry is required for deciding the same, as all facts

M/S. SHREE SIDHNATH ENTERPRISE,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.172/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2006-2007 A.C.I.T, M/S Shree Sidhnath Enterprise, Central Circle-1, Vs. 8, Chokhawala Chambers, Rajkot. Bardan Gali, Danapith, Rajkot.

reassessments were subsequently dropped by the A.O. following the above mentioned Gujarat High Court judgment Page 128 to 133 6. It is completely illogical to assume that every bank receipt should constitute income of the assessee. The reopening on such a fallacious assumption is not permissible in law. Delhi ITAT in case of Bir Bahadur Singh Siwali

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)

section 124(3)(b) of the I.T. Act, 1961 in terms of which jurisdiction of an Assessing Officer cannot be called in question by on assessee after expiry of one month from date on which he was served with a notice for reopening assessment under section 148 of the I.T Act. 2. Thee learned CIT(A)-1 has erred

THE DY. COMMR. OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT vs. M/S. RADHE RENEWABLE ENERGY DEVELOPEMENT PVT. LTD.,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

reassessment every year. As one reaches close to the end of the warranty period, the probability that the warranty expenses will be incurred is considerably reduced and that should be reflected in the estimation amount. Whether this should be done through a pro rata reversal or otherwise would require assessment of historical trend. If warranty provisions are based on experience

THE DEPUTY COMMR. INCOME TAX, CIRCLE-1(2),, RAJKOT vs. M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

reassessment every year. As one reaches close to the end of the warranty period, the probability that the warranty expenses will be incurred is considerably reduced and that should be reflected in the estimation amount. Whether this should be done through a pro rata reversal or otherwise would require assessment of historical trend. If warranty provisions are based on experience

M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

reassessment every year. As one reaches close to the end of the warranty period, the probability that the warranty expenses will be incurred is considerably reduced and that should be reflected in the estimation amount. Whether this should be done through a pro rata reversal or otherwise would require assessment of historical trend. If warranty provisions are based on experience

RADHE RENEWABLE ENERGY DEVELOPMENT PVT LTD,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

reassessment every year. As one reaches close to the end of the warranty period, the probability that the warranty expenses will be incurred is considerably reduced and that should be reflected in the estimation amount. Whether this should be done through a pro rata reversal or otherwise would require assessment of historical trend. If warranty provisions are based on experience

SHRI DHIRAJLAL BHANJIBHAI VADALIA,,RAJKOT-GUJARAT vs. THE COMMISSIONER OF INCOME TAX-I,, RAJKOT-GUJARAT

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.

reassess allow/ability of deductions u/s. 54F and 54B of the Act. 4. On merits, the Learned Commissioner of Income Tax, Rajkot - I, Rajkot erred in holding that the appellant did not satisfy conditions for allowability of deductions u/s. 54F and 54B of the Act.” 6.1 The ld.AR for the assessee, Shri Deepak Rindani, submitted that detailed inquiry on all aspects

THE INCOME TAX OFFICER, WARD-1(2) (5), , RAJKOT vs. SHRI DHIRAJLAL BHANJIBHAI VADALIA, RAJKOT

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.

reassess allow/ability of deductions u/s. 54F and 54B of the Act. 4. On merits, the Learned Commissioner of Income Tax, Rajkot - I, Rajkot erred in holding that the appellant did not satisfy conditions for allowability of deductions u/s. 54F and 54B of the Act.” 6.1 The ld.AR for the assessee, Shri Deepak Rindani, submitted that detailed inquiry on all aspects

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT vs. SHRI NILESH NATWARLAL SHETH, , RAJKOT

In the result, the CO filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकर अपील सं./Ita No. 38/Rjt/2018 With C.O No.16/Rjt/2018 िनधा"रण वष"/Asstt. Years: 2009-2010 D.C.I.T., Shri Nilesh Natwarlal Sheth, Central Circle-2, Vs. Prop. Of M/S.Kruna Finvest, Rajkot. 403-Star Chambers, Harihar Chowk, Rajkot.

133(6) dated 22/11/2016 to the broker of the appellant wherein broker has furnished details being transactions executed with the appellant along with evidence, bank statement and copy of return of income vide letter dated 30/11/2016. Even broker vide letter dated 13/12/2016 has stated that appellant has not requested for client code modification during the year under consideration and even

LATE CHHOTALAL VALLABHADAS DOSHI L/H. HEIR SMT. PRABHAVATIBEN CHHOTALAL DOSHI,JAMNAGAR vs. THE ITO WARD-1(3), JAMNAGAR

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

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकर अपीलसं./Ita No.698/Rjt/ 2024 ("नधा"रण वष" / Assessment Year: (2008-09) (Hybrid Hearing) Late Chhotalal Vallabhdas Doshi Vs. Ito Ward-1(3), Jamnagar. (Legal Heir Smt. Prabhavatiben Chhotalal Doshi). 505 Ajitnath Apartment, Near Indraprasth Tower, Jamnagar. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdpd9371Q (Appellant) (Respondent) Appellant By : Shri Dushyant Maharshi, Ld. Ar Respondent By : Shri Shramdeep Sinha, Ld. Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing :23/12/2024 घोषणाक"तार"ख/Date Of Pronouncement :22/01/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld. Cit(A)”] Vide Order Dated 24/07/204, Which In Turn Assessment Order Passed By Assessing Officer Vide Order Dated 22/03/2016 Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short “The Act”). 2. Grounds Of Appeal Raised By The Assessee Are As Under: 1. Hon. Cit(A) Erred In Law As Well As On Facts In Dismissing The Appeal By Contending That No Response Has Been Received From Assessee Although The Response Has Been Submitted Through Samadhan.Faceless.Appeal@Incometax.Gov.In As There Was No Income Tax Registration Due To Death Of The Assessee I.E. Chhotalal Doshi On Ita-698/Rjt/2024 (Ay-2008-09) Late Chhotalal Doshi Vs. Ito Ward-1(3), Jamnagar.

section 151 of the IT Act in mechanical manner and therefore, notice issued u/s 148 is invalid and reassessment proceedings are liable to be quashed. Hon. CIT(A) erred in confirming reopening of assessment. 6. Learned A.O. erred in law as well as on facts in making addition of total of credits appearing in bank accounts amounting

M/S. GANGA GLAZED TILES PVT. LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-I,, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

section 143(3) of the act was also initiated in the following cases: - Ganga Glazed Ties – AY 08-09 - Ganga Glazed Ties P.L. – AY 08-09 - Gangotri Glazed Tiles – AY 08-09 - Gokul Cera Pvt. Ltd. – AY 08-09 - Vrundavan Cera P. Ltd. – AY 08-09 - Varmora Grantio P. Ltd. – AY 08-09 - Italica Tiles

LAXMANBHAI NATHUBHAI ZORA,PORBANDAR vs. ITO WARD 2(3),RAJKOT, PORBANDAR

Bench: Dr. Arjun Lal Saini(Hybrid Hearing) Assessment Year: (2012-13) Laxmanbhainathubhai Zora Vs. Ito, Ward-2(3) Rameshwari Krupa, Nr.Railway Pata Rajkot, Porbandar. Thakkar Plot, Porbandar. Pan : Aakpz 1087 E (Appellant) (Respondent)

section 147 of the Income Tax Act, 1961. 2.The grounds raised by the assessee, in the appeal, are as follows: (1) The Learned assessing officer has erred in law as well as on facts ininitiating reassessment procedure and Passing of assessment order without communication of Reason for reopening. (2) On the facts and circumstances of the case, the assessment order

PARESHKUMAR NENSHIBHAI THAKKAR,RAJKOT vs. THE PCIT- RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini, Am.- & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.381&382/Rjt/2024 "नधा"रणवष" / Assessment Year: (2013-14, 2015-16) (Hybrid Hearing) Pareshkumar Nenshibhai Thakkar Vs. Aayakar Bhavan, 6, Dharmendra Road, Race Course Ring Road, Rajkot-360001. Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdt0333R (Appellant) (Respondent)

133(SC), (2000) 243 ITR 83 (SC), wherein it was held as under: 5. That the Ld PCIT make an order dated 25/03/2024 with following observation “I am of the considered view that this is a fit case for invoking section 263 of IT. Act as the twin conditions namely,(i) the order of the Assessing Officer sought

PARESHKUMAR NENSHIBHAI THAKKAR,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini, Am.- & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.381&382/Rjt/2024 "नधा"रणवष" / Assessment Year: (2013-14, 2015-16) (Hybrid Hearing) Pareshkumar Nenshibhai Thakkar Vs. Aayakar Bhavan, 6, Dharmendra Road, Race Course Ring Road, Rajkot-360001. Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdt0333R (Appellant) (Respondent)

133(SC), (2000) 243 ITR 83 (SC), wherein it was held as under: 5. That the Ld PCIT make an order dated 25/03/2024 with following observation “I am of the considered view that this is a fit case for invoking section 263 of IT. Act as the twin conditions namely,(i) the order of the Assessing Officer sought

ALTAF AYOOBBHAI VEHVARIA,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.26/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Jabir Ayoob Vahevaria Principal Commissioner Of बनाम Plot No.3452 Gidc 3, Dared Income-Tax, Jamnagar, Jamnagar-361 004 ( Gujarat) Vs. Room No.101, 1St Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.:Aeqpv3027C "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) आयकरअपीलसं/.Ita Nos.27/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Altaf Ayoobbhai Vehvaria, Principal Commissioner Of बनाम Prop. Of K A Enterprise, Ground Income-Tax, Floor, Near Alamin Park, Vs. Jamnagar, Room No.101, 1St Vehwaria Madresa, Jamnagar- 361 004 Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.: Aempv7317M "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit- Dr

section 263 of the Act. Therefore, ld.PCIT set -aside the assessment order passed under section143(3) r.w.s 144B of the Act, dated 23/12/2022 for A.Y. 2021-22 to the extent of the issues mentioned and discussed above and directed the assessing officer to conduct detailed verification of the purchases from eleven entities flagged as suspicious and reassess the income

JABIR AYOOB VAHEVARIA,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.26/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Jabir Ayoob Vahevaria Principal Commissioner Of बनाम Plot No.3452 Gidc 3, Dared Income-Tax, Jamnagar, Jamnagar-361 004 ( Gujarat) Vs. Room No.101, 1St Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.:Aeqpv3027C "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) आयकरअपीलसं/.Ita Nos.27/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Altaf Ayoobbhai Vehvaria, Principal Commissioner Of बनाम Prop. Of K A Enterprise, Ground Income-Tax, Floor, Near Alamin Park, Vs. Jamnagar, Room No.101, 1St Vehwaria Madresa, Jamnagar- 361 004 Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.: Aempv7317M "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit- Dr

section 263 of the Act. Therefore, ld.PCIT set -aside the assessment order passed under section143(3) r.w.s 144B of the Act, dated 23/12/2022 for A.Y. 2021-22 to the extent of the issues mentioned and discussed above and directed the assessing officer to conduct detailed verification of the purchases from eleven entities flagged as suspicious and reassess the income

A.C.I.T CIRCLE-2(1), RAJKOT vs. SANSKAR DEVELOPERS, RAJKOT

In the result, the appeal filed by the Revenue is allowed for statistical purposes, whereas cross objection (CO ) filed by the assessee is dismissed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 242/Rjt/2024 (िनधा"रण वष"/Assessment Year: (2015-16) Assisstant Commissioner Of Income- Sanskar Developers Tax, Circle-2(1), Rajkot, Room No. 311, Shop No. 1, Shri Raj Complex, 1- Vs. 3Rd Floor, Aayakar Bhawan, Race Madhav Park, B/H. Vijay Hostel, Course Road, Rajkot – 360001 150Ft Ring Road, Rajkot – 360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackfs 2310 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 147/148 of the Act, is concerned, and we find that there is no infirmity in the conclusion reached by the learned CIT(A). On a careful reading of the Ld.CIT(A) order and the findings thereon, we do not find any valid reason to interfere with the decision and findings of the Ld.CIT(A) in holding reassessment proceedings