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

2,57,85,618/- which was offered to tax in the year under consideration. Thus, it was the contention of the assessee that it has offered an income of Rs. 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

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

2,57,85,618/- which was offered to tax in the year under consideration. Thus, it was the contention of the assessee that it has offered an income of Rs. 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

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

2,57,85,618/- which was offered to tax in the year under consideration. Thus, it was the contention of the assessee that it has offered an income of Rs. 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

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

2,57,85,618/- which was offered to tax in the year under consideration. Thus, it was the contention of the assessee that it has offered an income of Rs. 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

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)

2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI i. Addition an account of commission income of Rs. 8,61,446/-. ii. Addition of peak credit in bank account of Rs. 46,50,353/-. On appeal, before Ld. CIT(A), the assessee did not press ground relating to commission income of Rs. 8,61,446/-, therefore, Ld. CIT(A) dismissed the same. About addition

SHRI MAGANBHAI BACHUBHAI RUPAPARA,SHAPAR (VERAVAL), RAJKOT vs. THE ITO, WARD-1(1)(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

127, Ward-1(1)(1), SIDC Road, Nr. Akshar Cement, Rajkot Nr. Shantidham, Veraval (Shapar), Rajkot-360024 [PAN No.AIQPR2360A] (Appellant) .. (Respondent) Appellant by : Shri Rashmin Vekariya, A.R. Respondent by: Shri B. D. Gupta, Sr. DR Date of Hearing 21.03.2023 22.03.2023 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed

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

section 143(3) read with section 263 of the Act and some of the\nassessment orders were passed by the Assessing Officer under section 153A r.w.s.\n143(3) of the Income Tax Act, 1961 (in short ‘the Act').The main ground of appeal by\nthe department (Revenue) is pertaining to assailing and deletion of 70% of additions

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

section 143(3) read with section 263 of the Act and some of the\nassessment orders were passed by the Assessing Officer under section 153A r.w.s.\n143(3) of the Income Tax Act, 1961 (in short ‘the Act').The main ground of appeal by\nthe department (Revenue) is pertaining to assailing and deletion of 70% of additions

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

section 143(3) read with section 263 of the Act and some of the\nassessment orders were passed by the Assessing Officer under section 153A r.w.s.\n143(3) of the Income Tax Act, 1961 (in short ‘the Act').The main ground of appeal by\nthe department (Revenue) is pertaining to assailing and deletion of 70% of additions

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

sections": ["153A", "143(3)", "271(1)(c)", "147", "132", "143(2)", "142(1)", "124(3)(a)", "144", "133(6)", "131(1A)", "127", "148", "68

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

2. When the objects are not confined to any particular religious community or caste, but are meant for all, provisions of sec. 13(1)(b) are not attracted. In support, reliance is placed on several decisions which pertain to several different ‘communities or castes’ Please refer to, Gujarat High Court in Bayath Kutchi Dasha Oswal Jain Mahajan Trust

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

section 124(3)(b) of the I.T. Act, 1961 in terms\nof which jurisdiction of an Assessing Officer cannot be called in question by on\nassessee after expiry of one month from date on which he was served with a notice for\nreopening assessment under section 148 of the I.T Act.\n2. Thee learned

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

section 124(3)(b) of the I.T. Act, 1961 in terms\nof which jurisdiction of an Assessing Officer cannot be called in question by on\nassessee after expiry of one month from date on which he was served with a notice for\nreopening assessment under section 148 of the I.T Act.\n2. Thee learned

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

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.\n2. Thee learned

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

section 143(3) r.w.s. 263 of the Act and\nAssessing Officer made following addition:\n34\nH\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\ni.\nAddition an account of commission income of Rs. 8,61,446/-.\nii.\nAddition of peak credit in bank account of Rs. 46,50,353/-.\nOn appeal, before Ld. CIT(A), the assessee did not press

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

section 124(3)(b) of the I.T. Act, 1961 in terms\nof which jurisdiction of an Assessing Officer cannot be called in question by on\nassessee after expiry of one month from date on which he was served with a notice for\nreopening assessment under section 148 of the I.T Act.\n2. Thee learned