GRENIC TILES PRIVATE LIMITED,WANKANER-MORBI vs. ASST.COMMISSIONER OF INCOME-TAX CIRCLE 1(1) RKT, RAJKOT

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

68,307 4,95,238\n9,63,445\n6,34,929 6,34,929 1,22,97,806\nSep-16 1,22,97,806\n3,57,815 3,78,127\n7,35,942\n7,14,814 7,14,814 1,23,18,934\nOct-16 1,23,18,934\n3,64,120 4

CLAYMINE MICRONS LLP,WANKANER vs. PRINCIPAL CIT 1, RAJKOT

In the result, the appeal of the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं. / Ita No. 216/Rjt/2024 Assessment Year: (2018-19) (Physical Hearing) Claymine Microns Llp Vs. Pcit Survey No. 59 At Ratavirda, Nr. Capron Aayakar Bhawan, Race Course Ceramic Sartanpar Road, Wankaner, Ring Road, Rajkot, Gujarat - Gujarat - 363641 360001 Pan/Gir No.: Aamfc4286C (Assessee) (Respondent) िनधा"रती की ओर से/Assessee By : Shri Hardik Vora, Ar राज" की ओर से/Respondent By : Shri Sanjay Punglia, Cit. Dr सुनवाई की तारीख/Date Of Hearing : 16/02/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026

4. In this connection, remaining 19 partners have submitted their reply to the notice u/s. 133(6) (Acknowledgements for the dated 19.04.2021 & 20.04.2021 is submitted in annexure A). List of all the 19 partners mentioned above along with PAN, details of Capital and amount of capital received are being submitted in tabular format in Annexure B. 5. Vide your notice

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

section 124(3)(b) of the I.T. Act, 1961 in terms of which jurisdiction of an Assessing Officer cannot be called in question by on assessee after expiry of one month from date on which he was served with a notice for reopening assessment under section 148 of the I.T Act. 2. Thee learned

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

In the result, appeals filed by the Revenue, in ITA No

120(4)(b) of the Act dated 03.02.2015. The case is received from the ITO. ward 1(2) (4). Rajkot on 04.02.2015. The notice u/s. 142(1) of the I.T. Act was issued on 06.02.2015 due to change of incumbent and duly served upon the assessee by RPAD. The final notice was issued on 10.03.2015 and served upon the assessee

SHRI JAWAHIR RAVICHANDRA MEHTA,DUBAI(UAE) vs. THE DCIT, CIRCLE-2, RAJKOT, RAJKOT

In the result appeal of the assessee vide ITA/81/Rjt/2020 stands dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

4. In our opinion, the principle of this decision applies in the present case and it must be held that, on a proper construction of s. 297(2)(d)(ii) of the new Act, the ITO cannot issue a notice under s. 148 in order to reopen the assessment of an assessee in a case where the right to reopen

KANDLA EXPORT CORPORATION,,GANDHIDHAM vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2(3),, AHMEDABAD

In the result, the summaries and concise ground No

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

4,35,00,000/- Rs. 2,15,00,000/- were given to M/s. Maharaja Salt Works for purchase of Salt in the earlier year. As the said party has not supplied the Salt to the assessee-firm a Civil suit is filed against them in Gandhidham Court. Therefore, the advance mentioned to that extent are given for commercial consideration having

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

120 Nickel 5,78,047 377.00 3,43,070 486.10 Cadmium 12,981 70.00 15,960 61.00 Silicon 89,566 807.65 75,111 690.30 Magnesium - 16.00 2,688 - Generated Scrap 15,534.73 42,51,233 13,428.00 28,04,169 sub-total 144,31,712 1,55,403.70 308,93,305 56,426.29 (E) Less: Raw Material Sold Zinc 4

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

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

120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding the above appeals

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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

120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding the above appeals

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

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

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

120 taxmann.com 315 (Gujarat) dated) 17.02.2020, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The head note of the decision is as under: 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. "Section 9, read with section 195, of the Income-tax Act. 1961 and article

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

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

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

120 taxmann.com 315 (Gujarat) dated) 17.02.2020, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The head note of the decision is as under: 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. "Section 9, read with section 195, of the Income-tax Act. 1961 and article

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

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

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

120 taxmann.com 315 (Gujarat) dated) 17.02.2020, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The head note of the decision is as under: 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. "Section 9, read with section 195, of the Income-tax Act. 1961 and article

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

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

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

120 taxmann.com 315 (Gujarat) dated) 17.02.2020, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The head note of the decision is as under: 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. "Section 9, read with section 195, of the Income-tax Act. 1961 and article

S. S. WHITE TECHNOLOGIES P. LTD., RAJKOT,RAJKOT vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarasstt.Year :2017-18 S.S. White Technologies P.Ltd. Pr.Cit-3 Survey No.2788/3 Vs Ahmedabad. Nr.Krishna Petrol Pump Wadhwan-Ahmedabad-Highway Wadhwan, Surendranagar. Pan : Aahcs 2396 B

B (Applicant) (Responent) : Assessee by Shri D.M. Rindani, ld.AR Revenue by : Shri Shramdeep Sinha, ld.CIT-DR सुनवाई क" तार"ख/Date of Hearing : 16/11/2022 घोषणा क" तार"ख /Date of Pronouncement: 08/02/2023 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The present appeal has been filed by the assessee against the order passed by the ld.Pr.Commissioner

LILAVANTIBEN GORDHANBHAI PADARIYA,RAJKOT vs. ITO, WARD 1(1)(3), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 372/Rjt/ 2023 ("नधा"रणवष" / Assessment Year: (2013-14) Lilavantiben Gordhanbhai Padariya Vs. Ito, Wd – 1(1)(3), Rajkot Vrajdham, Shardanagar Main Road, Aayakar Bhavan, Race Course Mabdi Road, Rajkot – 360001 Ring Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acgpp7067E (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld.Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 24/06/2025 Date Of Pronouncement : 19/09/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: Captioned Appeal Filed By The Assessee Is Directed Against The Order Passed By The National Faceless Appeal Centre [(In Short “Nfac/Ld. Cit(A)”] Vide Order Dated 09.09.2023, Which In Turn Assessment Order Passed By Assessment Unit, Income Tax Department / Assessing Officer Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short “The Act”), Vide Order Dated 04.12.2017. 2. Grounds Of The Appeal Raised By The Assessee Are As Follows: 1. The Learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi Erred In Upholding Validity Of Assessment U/S 147 By Issue Of Notice U/S 148 Of The Act. 2 The Learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi Erred In Confirming Action Of Assessing Officer In Making Addition Of Rs. 1,11,13,196/- By Way Of Alleged Difference Between Sales As Per Annual Vat Return & Sales As Per Audited Accounts By Failing To Appreciate That The Alleged Difference Was Duly Reconciled & Explained.

4,14,999/- Excise on sales Rs. 98,69,120/- Edu. Cess on sales Rs. 1,68,429/- S & H Edu. Cess on sales Rs. 84,054/- Add. Duty on sales Rs. 5,77,063/- Difference between total VAT Return – total sales Rs. 1,11,13,196/- 11. On the contrary, the Ld. Sr. DR for the revenue has relied

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

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

120 pages), Annexure A2(122 pages) and Annexure A3(149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

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

120 pages), Annexure A2(122 pages) and Annexure A3(149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

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

120 pages), Annexure A2(122 pages) and Annexure A3(149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various