ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

reassessments. 3. Ensuring Integrity of Financial Reporting: Segregating eligible business profits upholds the integrity of financial statements, reflecting true and fair views of different business segments. Consequences of Non-Compliance 1. Invalid Deduction Claims: Failure to claim the deduction through the profit and loss account may lead to disallowance, increasing the tax liability of the taxpayer. 2. Administrative Burden: Without

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

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

201\n1,41,79,84`1\nUnsecured loans\n2013-14 6,00,82,694\n3,22,89,423\n2,77,93,271\nUnsecured loans\n2014-15\n4,29,22,649\n3,20,19,238\n1,09,03,411\nUnsecured loans\n2015-16\n10,23,40,782\n3,43,09,755 6,80,31,027\nUnsecured loans\n2016

THE ACIT, CEN. CIR-1, RAJKOT, RAJKOT vs. SMT. JOLIBEN MAHENDRABHAI FALDU, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT vs. SMT. URMILABEN KISHORBHAI VIRAMGAMA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

MAULESH D. UKANI,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIR-1(1),, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT-GUJARAT vs. MAULESH D. UKANI,, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1,, RAJKOT vs. SMT. SONAL MAULESH UKANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI BHOVAN P. RANGANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. SHRI KISHORBHAI V. VIRAMGAMA,, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. BHAVNABEN BHOVANBHAI RANGANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI BHUPENDRA TRIKAMJI PANCHANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. DIMPLEBEN SMITKUMAR KANERIA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. PANCHSHILABEN JAWAHARBHAI MORI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. BHAVNABEN B. PANCHANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

ASSTT. COMMR. OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. SMITKUMAR P. KANERIA,, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

201, Umesh Commercial Complex, Second Floor, Nr. Chaudhari High School, Rajkot-360001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AELPP3164P .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 42/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Sh. Kishorkumar Virji बनाम/ of Income-tax Viramgama Vs. Central Circle-1, Rajkot 21, Aditi Apartment, Royal Park, Kalawad Road, Rajkot

KHUSHBOO JAYKUMAR VITHLANI,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, both the appeals of the same assessee (ITA No

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 75/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudasvithlani Vs. The Principal Commissioner Of 201, Varajresidency, 8 – Patel Colony, Income Tax, Gujarat – 361008 Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat – 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent)

201, VarajResidency, 8 – Patel Colony, Income Tax, Gujarat – 361008 Aayakar Bhavan, Lal Wadi Main Road, Kaushal Nagar, Gujarat – 361110 "ायीलेखासं./जीआइआरसं./PAN/GIR.: AEFPV6723A (Appellant) (Respondent) Appellant by : Shri Sagar Shah, Ld. AR Respondent by : Shri Sanjay Kumar, Ld. CIT(DR) Date of Hearing : 19/06/2025 Date of Pronouncement : 05/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

In the result the appeal filed by the assessee is allowed partly for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

reassessment. 3. The legal ground can be taken up at any stage . in this regards reliance is placed on decision of Supreme Court in case of National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). i 4. In view of above, the appellant therefore makes this prayer to allow to raise this additional ground of appeal with

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

201 | 2 BHK | 23,00,000 | 26,00,000 | 3,00.000\n| A2 | 301 | 2 BHK | 20,00,000 | 26,00,000 | 6,00,000\n| A2 | 901 | 2 BHK | 22,50,000 | 26,00,000 | 3,50,000\n| B1 | 103 | 1 BHK | 15,51,000 | 16,56,000 | 1,05,000\n| B1 | 202 | 1