RADHE RENEWABLE ENERGY DEVELOPMENT PVT LTD,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

68,08,270/- by way of reversing the provision of the earlier year which is more than the provision made for the year under consideration. 5. However, the assessing officer was not satisfied with the contention of the assessee on the reasoning that the assessee has not claimed any expense against the provisions made by it in the earlier assessment

THE DY. COMMR. OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT vs. M/S. RADHE RENEWABLE ENERGY DEVELOPEMENT PVT. LTD.,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

68,08,270/- by way of reversing the provision of the earlier year which is more than the provision made for the year under consideration. 5. However, the assessing officer was not satisfied with the contention of the assessee on the reasoning that the assessee has not claimed any expense against the provisions made by it in the earlier assessment

THE DEPUTY COMMR. INCOME TAX, CIRCLE-1(2),, RAJKOT vs. M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

68,08,270/- by way of reversing the provision of the earlier year which is more than the provision made for the year under consideration. 5. However, the assessing officer was not satisfied with the contention of the assessee on the reasoning that the assessee has not claimed any expense against the provisions made by it in the earlier assessment

M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

68,08,270/- by way of reversing the provision of the earlier year which is more than the provision made for the year under consideration. 5. However, the assessing officer was not satisfied with the contention of the assessee on the reasoning that the assessee has not claimed any expense against the provisions made by it in the earlier assessment

ACIT CIRCLE-1(1), RAJKOT, RAJKOT vs. GRENIC TILES PVT LTD, MORBI

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

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

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

PRADIP CHHAGANBHAI DALSANIYA,RAJKOT vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.367/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2013-14) (Physical Hearing) Pradip Chhaganbhai Dalsaniya Vs. Pr Cit, 3Rd Floor, Apex Apartment, Somnath Rajkot-1 Society University Road Rajkot 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpd7956N (Assessee) (Respondent)

section 69A of the Income Tax Act, on protective basis. 5. Therefore, Learned Pr. CIT issued show- cause notice to the assessee dated 22.02.2024, asking the assessee to explain the transactions of Rs.1,37,79,127/- in three bank accounts which were in the name of Shri Pintu Ratilal Gopani. In response to the notice issued

LATE OGHADBHAI KARABHAI ODEDRA (L/H BABUBHAI ODEDRA),PORBANDAR vs. INCOME TAX OFFICER, WARD - 2(4), PORBANDAR, PORBANDAR

In the result, appeal filed by the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.915/Rjt/2024 िनधा"रणवष" / Assessment Year: (2010-11) (Hybrid Hearing) Late Oghadbhai Karabhai Odedara Vs. Income Tax Officer, (L/H Babubhai Oghadbhai Odedara) Ward-2(4), At Bavalvav, Porbandar, Porbandar Gujarat-360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajpo3410B (Appellant) (Respondent) Appellant By : Shri Dushyant Maharshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. (Dr) Date Of Hearing : 05/ 03/2025 Date Of Pronouncement : 29/05/2025 आदेश / O R D E R Dr. Arjun Lal Saini, Am

127(1). Hon. CIT(Appeals) erred in confirming the reopening of assessment. 4. Hon'ble CIT (Appeals) erred in confirming the re-opening of assessment which was made only on the basis of information received from Bank and Ld AO has not provided his satisfaction for having "reasons to believe" for income escaping assessment. Merely non filing of return

UMIYAJI STEEL INDUSTRIES,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

The appeal is DISMISSED

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

127, Plot No. 68, Nr. Tulsi Aayakar Bhavan, Race Course Ring . Forge, SIDC Main Road, Road, Veraval (Shapar) – 360024 Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFU1336R (Appellant) (Respondent) Appellant by : Shri Samir Bhuptani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR : 13/08/2025 Date of Hearing Date of Pronouncement : 14/08/2025 आदेश / O R D E R PER DINESH

SUBHAS HANSARAJ NANDU,BHACHAU, KUTCH vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini(Hybrid Hearing) Assessment Year: (2010-11) Subhas Hansaraj Nandu Vs. National Faceless Assessment Opp:Shambhu Maharaj Bungalow Centre, Delhi. Bhachau, Gujarat. Pan : Afrpn 0720 J (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr.Dr

68 of the I.T. Act, 1961 and disallowing Rs. 54,950/- on account of interest paid to the depositors. The above narrated facts clearly state that the initial onus was duly discharged by the assessee, during the assessment proceedings and then the onus was upon the department to collect all the details from the third parties. Since the department could

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

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

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

JITENDRABHAI BHAGVANBHAI DALVADI,SURENDRANAGAR vs. ITO WARD 2, MORBI

In the result, the appeal of the assessee is allowed

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

68 of the I.T. Act, 1961. 3. That, the Ld. CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271(1)(c) and 271(1)(b) of the I.T. Act, 1961 Jitendrabhai B Dalvadi 2 4. That, the Ld. CIT(A) has wrongly confirmed levy of interest u/s 234A, 234B & 234C of the Income Tax Act, 1961. 5. That

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 62 of the Indian Evidence Act, whereas secondary documentary evidence is the evidence that includes copies of documents that can be presented in the court under certain circumstances or as mentioned in Section 63 and Section 65 of the Indian Evidence Act. Direct Evidence is acknowledged as the most important evidence required for deciding the matter

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 62 of the Indian Evidence Act, whereas secondary documentary evidence is the evidence that includes copies of documents that can be presented in the court under certain circumstances or as mentioned in Section 63 and Section 65 of the Indian Evidence Act. Direct Evidence is acknowledged as the most important evidence required for deciding the matter