SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

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 29/01/2025, which in turn arises out of an order passed by the Assessing Officer u/s 147 r.w.s. 144 r.w.s 144B of the Act, dated 30.03.2022. 2. Grounds of appeal raised by the assessee

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD 2, SURENDRANAGAR, SURENDRANAGAR

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

250 of the Act, on 20/03/2025. Therefore, ld. Counsel submitted that the delay of 81 days in filing the appeal took place, for which the assessee explained sufficient cause, there were no intentional latches on the part of assessee, hence delay may be condoned. ITA Nos.519 & 521/Rjt/2025 (AY 13-14 & 14-15) Jivanbhai D Sarla 4. On the other hand

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD-2, SURENDRANAGAR, SURENDRANAGAR

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

250 of the Act, on 20/03/2025. Therefore, ld. Counsel submitted that the delay of 81 days in filing the appeal took place, for which the assessee explained sufficient cause, there were no intentional latches on the part of assessee, hence delay may be condoned. ITA Nos.519 & 521/Rjt/2025 (AY 13-14 & 14-15) Jivanbhai D Sarla 4. On the other hand

JIGAR INDUSTRIES,JAMWADI vs. INCOME TAX OFFICER, RAJKOT

In the result, the assessee`s appeal is allowed

reassessment proceedings.", "result": "Allowed", "sections": [ "147", "148", "143(3)", "142(1)", "250" ], "issues": "Whether the reassessment proceedings initiated solely on the basis

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:

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: “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in quashing the proceedings

KISHAN BEEJ,JAMNAGAR vs. ITO WARD 2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :

250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 30.03.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144B of the Act, dated 19.3.2022. Kishan Beej Vs. ITO 2 2. The grounds of appeal raised by the assessee are as follows: 1.That

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals), dated 30/09/2025, which in turn arises out of an order dated 17/05/2023 passed by the Assessing Officer u/s 147 read with section 144B of the I.T. Act. Shiv Extrusion vs. ITO 2. The Grounds of appeal raised by the assessee

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

250/-. (ii).On facts and circumstances of the case and in law, Ld. CIT(A) ought to have deleted the disallowance of deduction u/s.80JJAA of Rs.3,01,93,275/-, since such deduction had subsequently been allowed by the CPC in rectification order passed u/s 154 of the Act. (iii).The Ld. CIT(A) erred in confirming the total income

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

250/-.\n(ii).On facts and circumstances of the case and in law, Ld. CIT(A) ought to have deleted the\ndisallowance of deduction u/s.80JJAA of Rs.3,01,93,275/-, since such deduction had\nsubsequently been allowed by the CPC in rectification order passed u/s 154 of the Act.\n(iii).The Ld. CIT(A) erred in confirming the total

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RK INFRALINK LLP, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RK INFRALINK LLP, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT , RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RK INFRALINK LLP, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RK INFRALINK LLP, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

250 of the Income Tax Act, 1961, by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), vide common order dated 07/06/2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 147 read with section 143(3)/144B of the Act. 2. Appeals filed by the Assessee, and Revenue, contains multiple ground of appeals

KETKIBEN SAMIRBHAI JANI,JUNAGADH vs. ITO, WARD-1, JUNAGADH

In the result, appeal of the assessee is partly allowed, in above terms

section 250 of the Income Tax\nAct, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal\nCentre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated\n18/08/2025, which in turn arises out of an order passed by the Assessing Officer\ndated 21/03/2024, u/s 147 of the Income Tax Act, 1961.\nPage 1\nITA NO. 544/RJT/2025\nKetkiben Samirbhai Jani,\n2. Grounds