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

250 of the Income-tax\nAct, 1961 (hereinafter referred to as ‘the Act')passed by the National Faceless\nAppeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals)[in short\n'Ld.CIT(A)'], dated 16.05.2024,which in turn arises out of an assessment order\npassed by the Assessing Officer u/s 143(3)r.w.s. 147 of the Act, dated\n20.12.2017.\n2. The grounds

JYOTIBEN RAMESHCHANDRA SHAH,PORBANDAR vs. ITO, W-2(3), PORBANDAR, INCOME TAX OFFICE

In the result, appeal of the assessee is allowed for statistical\npurposes

reassess the ground and in\nappropriate case set aside the order made by the High Court or the Tribunal\nand remit the matter for hearing on merits. It was accordingly allowed,\ndelay was condoned and case was remitted for decision on merits.\nIn O.P. Kathpaliaa v. Lakhmir Singh (dead) & Ors. [(1984) 4 SCC 66), a\nBench of three Judges

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

ASHISH MANSUKHLAL GOKANI,MITHAPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.483/Rjt/2025 िनधा"रण वष"/Assessment Year : 2013-14 बनाम Ashish Mansukhlal Gokani Commissioner Of Income Tax Mithapur, Dist: Devbhoomi, (Appeals), / Dwarka (Guj) – 361345 National Faceless Assessment Vs [Mahesh N. Paun Advocate, Centre (Nfac), Income Tax Taxation Consultant, Shreeji Department, Delhi Chambers, 17-Nava Para, Near S.B.I. (Adb), Jam-Khambhaliya, Gujarat – 361305] "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappg2259N (अपीलाथ"/Appellant) (""थ"/Respondent)

250(6) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 25.05.2025, which in turn arises out of an assessment order passed by Assessing Officer u/s. 147 r.w.s. 144 of the Act on 29.03.2022. Ashish Mansukhlal Gokani vs. CIT(A) 2. The grounds

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

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)

250(6) of the Act. 11. About the second issue, the learned CIT(A) concluded as follows. “I have considered the facts of the case, contention of the assessing officer and submission filed by the assessee. Considering the submission filed by the assessee, I find that assessing officer was not justified in making the addition without verifying the contentions raised

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.

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

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

BABUBHAI JOITARAM PATEL,AHMEDABAD vs. DCIT/ACIT CENT-1, RKT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.15&23/Rjt/2025 "नधा"रण वष" / Assessment Year: (2018-19 & 2019-20) (Hybrid Hearing) Babubhai Joitram Patel, Deputy Commissioner Of Income-Tax/ 9 Suvas Colony St Xaviers High Vs. Assistant Commissioner Of Income-Tax, School Road. Gujarat-380 014 Central Circle –1, Rajkot, Income Tax Officer, Amruta Estate Building, M.G. Road, Rajkot-360 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Abdpp5355 K (Appellant) (Respondent) Appellant By : Shri Pramod Popat, Ld. Ar Respondent By : Shri Dheeraj Kumar Gupta, Ld. Sr. (Dr) Date Of Hearing : 14/05/2025 Date Of Pronouncement : 05/08/2025

reassessment or re-computation under section 147 of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage

BABUBHAI JOITARAM PATEL,AHMEDABAD vs. DCIT/ACIT CENT-1 RKT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.15&23/Rjt/2025 "नधा"रण वष" / Assessment Year: (2018-19 & 2019-20) (Hybrid Hearing) Babubhai Joitram Patel, Deputy Commissioner Of Income-Tax/ 9 Suvas Colony St Xaviers High Vs. Assistant Commissioner Of Income-Tax, School Road. Gujarat-380 014 Central Circle –1, Rajkot, Income Tax Officer, Amruta Estate Building, M.G. Road, Rajkot-360 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Abdpp5355 K (Appellant) (Respondent) Appellant By : Shri Pramod Popat, Ld. Ar Respondent By : Shri Dheeraj Kumar Gupta, Ld. Sr. (Dr) Date Of Hearing : 14/05/2025 Date Of Pronouncement : 05/08/2025

reassessment or re-computation under section 147 of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage

AJAYKUMAR NATWARLAL SHETH,RAJKOT vs. THE DCIT, CIRCLE 1(2) RAJKOT, RAJKOT

In the result, the assessee's appeal is allowed in the terms indicated above

250 of the Income\nTax Act, 1961 (hereinafter referred to as \"the Act\") by National Faceless\nAppeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated\n18.12.2024, which in turn arises out of an order passed by the Assessing Officer\nu/s. 143(3) r.w.s. 147 of the Act, vide order 29.12.2017.\n2. Grounds of appeal raised by the assessee

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

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