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

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

147 of the Act. Thus, we are not inclined to persuade ourselves with the contention of the learned AR for the assessee. Hence, the contention raised by the assessee is hereby dismissed. 20.2 Coming to the issue involved in the ground raised by the assessee on merit against the addition of Rs. 1 lakh under section

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

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

147 of the Act. It is evident from the above discussion that in this case, the issues under consideration were never examined by the AO during the course of regular assessment/ reassessment. This fact is corroborated from the notices issued by the AO, material on record and various order sheet entries. It is important to highlight here that material facts

NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ADHPT 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent) Appellant by : Shri Kalpesh Doshi, AR Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 13/02/2026 आदेश/Order Per, Dr. A. L. Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment

K.G.N.ENTERPRISE,VERAVAL vs. INCOME TAX OFFICER, VERAVAL

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.181/Rjt/2025 िनधा"रण वष"/Assessment Year : 2019-20 K.G.N. Enterprise बनाम/ Income Tax Officer Al Iraki Bageraza Lucky Colony, Vs Ward – 4, Range 201, Junagarh, Ner Somnathtokish, Behind Amit Veraval Akela Clinic, Veraval, Gir Somnath, Gujarat - 362264 "ायीलेखासं./जीआइआरसं./Pan/Gir No.:Aatfk8798E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri R. B. Shah, Ld. Ar राज"की ओर से / Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख /Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement : 09/12/2025 आदेश/Order

201, Junagarh, Ner Somnathtokish, Behind Amit Veraval Akela Clinic, Veraval, Gir Somnath, Gujarat - 362264 "ायीलेखासं./जीआइआरसं./PAN/GIR No.:AATFK8798E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri R. B. Shah, Ld. AR राज"की ओर से / Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख /Date of Hearing : 15/09/2025 घोषणा की तारीख /Date

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

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

201\n| 2 BHK\n| 23,00,000\n| 26,00,000\n| 3,00.000\n| A2\n| 301\n| 2 BHK\n| 20,00,000\n| 26,00,000\n| 6,00,000\n| A2\n| 901\n| 2 BHK\n| 22,50,000\n| 26,00,000\n| 3,50,000\n| B1\n| 103\n| 1