SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

271A, 271B and 271F of the Act. 8. That, the Ld. AO has wrongly charged interest u/s 234A and 234B of the Act. 9. That, the findings of the Ld. AO are not justified and are bad-in-law. The appellant craves to add, amend, alter or delete any of the above grounds of appeal” Page

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

reassessment order of assessing officer framed under section 147 r.w.s.\n144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on\nmerits of the additions, in the impugned assessment proceedings, are rendered\nacademic and infructuous.\n18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for\n assessment year 2015-16, is allowed

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

reassessment order of assessing officer framed under section 147 r.w.s. 144B of the Act dated 27.05.2023, itself is quashed, therefore all other issues on merits of the additions, in the impugned assessment proceedings, are rendered academic and infructuous. 18. In the result, the appeal filed by the assessee, in ITA No.515/RJT/2025, for assessment year 2015-16, is allowed. 19. Since