THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

147, is of immense importance as in this case initial assessment was made under section 143(3) of the Act and deduction under section 80IA was wrongly allowed to the assessee as the assessee was not eligible for deduction in that particular assessment year, the argument of the assessee that there was no failure on the part of the assessee

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

147, is of immense importance as in this case initial assessment was made under section 143(3) of the Act and deduction under section 80IA was wrongly allowed to the assessee as the assessee was not eligible for deduction in that particular assessment year, the argument of the assessee that there was no failure on the part of the assessee

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

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

147 r.w.s. 1448 of the Income-tax Act, 1961 on 28.03.2022 is set aside for fresh assessment only the extent of the issues discussed supra and direct the Assessing Officer to pass a fresh assessment order after making necessary enquiries relating to cash transactions made by the assessee with M/s National Shroff and if not found satisfactorily, appropriate addition under

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

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

147 r.w.s. 1448 of the Income-tax Act, 1961 on 28.03.2022 is set aside for fresh assessment only the extent of the issues discussed supra and direct the Assessing Officer to pass a fresh assessment order after making necessary enquiries relating to cash transactions made by the assessee with M/s National Shroff and if not found satisfactorily, appropriate addition under

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

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

147 r.w.s. 1448 of the Income-tax Act, 1961 on 28.03.2022 is set aside for fresh assessment only the extent of the issues discussed supra and direct the Assessing Officer to pass a fresh assessment order after making necessary enquiries relating to cash transactions made by the assessee with M/s National Shroff and if not found satisfactorily, appropriate addition under

AMRAPAR SEVA SAHKARI MANDLI LTD,AMRAPAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 324/Rjt/2025 Assessment Year: (2018-19) Amrapar Seva Sahkari Mandali Ltd. Vs. The Principal Commissioner Of C/O., Sarda & Sarda, Sakar, 1St Floor, Income Tax – 1, Dr. Radha Krishna Road, Opp. Aayakar Bhavan, Race Course Rajkumar Collage, Rajkot - 360001 Ring Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa0819N (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar : Shri Sanjay Punglia, Ld. Cit(Dr) Respondent By Date Of Hearing : 18/03/2026 : 17/04/2026 Date Of Pronouncement

147 r.w.s. 144B and directing a de-novo assessment on an issue that was never part of the reasons recorded for reopening. 4. The Ld. PCIT has exceeded jurisdiction by setting aside the reassessment order on an issue unrelated to the reason recorded for reopening the assessment when no income was assessed in respect of the issue of reopening

JAYESH KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

reassessment order. Therefore, during the assessment proceedings, the assessee was asked for various details/documents in respect of the transaction. All details/documents, such as, Contract Note for Purchase of shares, Broker Ledger (with broker details) from whom shares were purchased and Contract Note for Sale of shares etc. were filed before the assessing officer. 8. However, ld.PCIT rejected the above contention

MANSUKHLAL KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

reassessment order. Therefore, during the assessment proceedings, the assessee was asked for various details/documents in respect of the transaction. All details/documents, such as, Contract Note for Purchase of shares, Broker Ledger (with broker details) from whom shares were purchased and Contract Note for Sale of shares etc. were filed before the assessing officer. 8. However, ld.PCIT rejected the above contention

MANSUKHLAL KHIMJI KHIMASIYA,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

reassessment order. Therefore, during the assessment proceedings, the assessee was asked for various details/documents in respect of the transaction. All details/documents, such as, Contract Note for Purchase of shares, Broker Ledger (with broker details) from whom shares were purchased and Contract Note for Sale of shares etc. were filed before the assessing officer. 8. However, ld.PCIT rejected the above contention

BHANUBEN MANSUKHLAL KHIMASIYA,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

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

reassessment order. Therefore, during the assessment proceedings, the assessee was asked for various details/documents in respect of the transaction. All details/documents, such as, Contract Note for Purchase of shares, Broker Ledger (with broker details) from whom shares were purchased and Contract Note for Sale of shares etc. were filed before the assessing officer. 8. However, ld.PCIT rejected the above contention

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

deducting the TDS u/s 194A of the Act; d) The Ld. assessing officer did not conduct any sort of enquiry/investigation and had not issued any notices u/s.133(6)/131 to the lenders and their bankers to verify the transactions; e) The Ld. assessing officer had not provided the copies of contrary material/evidence and statements of 3rd parties for rebuttal

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

deducting the TDS\nu/s 194A of the Act;\nd) The Ld. assessing officer did not conduct any sort of\nenquiry/investigation and had not issued any notices u/s.133(6)/131_to\nthe lenders and their bankers to verify the transactions;\ne) The Ld. assessing officer had not provided the copies of contrary\nmaterial/evidence and statements of 3rd parties for rebuttal and also

SHRI NAGICHANA MAHILA DOODH UTPADAK SAHAKARI MANDALI LTD.,AT. NAGICHANA, TAL. MANGROL, DIST. JUNAGADH vs. THE ITO WARD-1, JUNAGADH

In the result, the appeal of the assessee is allowed

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

147 r.w.s. 148 of the Act that income chargeable to tax has escaped assessment for the year under consideration 7. Therefore, based on the above observations which originate from the material/information available on record with the assessing officer, income to the tune of Rs.2,87,70,000/- has escaped assessment for the year under consideration. In view of the above

SHRI KHODIDAS PREMJIBHAI BHAGIYA,,RAJKOT-GUJARAT vs. THE PR. CIT-3,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Smt Madhumita Roy

u/s 147 of the Act on account of deposit of cash in the bank accounts, therefore, the source of cash was duly enquired by the AO during the reassessment proceedings which was sufficiently explained to the AO. However, the ld CIT disregarded the contention of the assessee and held the order of the AO as erroneous and prejudicial

BHARTIBEN PINAKIN BAJAJ,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(4),, RAJKOT

In the result, the grounds raised by the assessee are rejected and the appeals are dismissed

147 of the Act. 3. Aggrieved against the reassessment order, the assessee filed an appeal before the Ld. CIT(A)-Rajkot on 09.01.2018. The ld. CIT(A) fixed the case for hearing on 19.04.2018, 14.05.2018, 05.06.2018, 22.06.2018, 10.07.2018, 10.08.2018 and 05.10.2018. In all the seven occasions none appeared on behalf of the assessee. The reassessment also being an ex parte

BHARTIBEN PINAKIN BAJAJ,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(4),, RAJKOT

In the result, the grounds raised by the assessee are rejected and the appeals are dismissed

147 of the Act. 3. Aggrieved against the reassessment order, the assessee filed an appeal before the Ld. CIT(A)-Rajkot on 09.01.2018. The ld. CIT(A) fixed the case for hearing on 19.04.2018, 14.05.2018, 05.06.2018, 22.06.2018, 10.07.2018, 10.08.2018 and 05.10.2018. In all the seven occasions none appeared on behalf of the assessee. The reassessment also being an ex parte

JITENDRABHAI DEVAJIBHAI BODAR,RAJKOT vs. INCOME TAX OFFICER, WARD-2(1)(1), RAJKOT, RAJKOT

In the result, the appeal is dismissed as not admitted”

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

deduction under chapter VI of Rs.1,10,000/-. The case was selected for u/s 147 for reopening the case for reassessment

M/S. PREMJI VALJI & SONS (JEWELLERS) P. LTD.,RAJKOT vs. THE DCIT, CIRCLE - 2 (1), RAJKOT, RAJKOT

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed, Accountant, Judic Member आयकरअपीलसं./Ita Nos.257 & 223/Rjt/2022 निर्धररवरध/Asstt. Years: 2010-11 & 2012-13 M/S Premji Valji & Sons D.C.I.T, (Jewellers) Pvt. Ltd. Vs. Circle-2(1), “Kuvarjibhai Tower” Rakot. Palace Road, Rajkot-360001. Pan: Aaccp2555N

reassessment. A perusal of the reasons recorded indicates that the AO has duly and properly applied his mind to the information so received by him. To my mind therefore, the reopening made by the AO cannot be faulted. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx As regards the contention of the assessee that he is covered by the 1st proviso to 4.9 sec 147