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

143(3) read with section 147 of the Act. The facts of the case in the case on hand are identical to the facts of the case as discussed in the case of the father of the assessee wherein the ITAT has quashed the proceedings initiated under section 147 of the Act. The relevant extract of the order

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

143(3B) of the Act on 01.04.2021 accepting the retum income of Rs. Nil 2. On perusal of record, it was seen that the case was selected for limited scrutiny under CASS mainly on the reason that "large share premium received during the year (verify applicability of section 56(2)(viib) or any other relevant section). Therefore

AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

DHARESHWAR SEVA SAHAKARI MANDALI LTD. ,VILLAGE: - DHARESHWAR, TALUKA: - RAJULA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

AMRUTPUR SEVA SAHKARI MANDALI LTD.,VILLAGE: - AMRUTPUR TALUKA DHARI, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

68,148/- being the disallowance on account of delay in payments made to employer as well as employee's contribution to provident fund. 3. The Id. CIT(A) has erred in law and in facts in deleting the addition of Rs.7,23,110/- being the disallowance on account of investigation expenses paid by the bank. 4. The Ld.CIT

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

68,148/- being the disallowance on account of delay in payments made to employer as well as employee's contribution to provident fund. 3. The Id. CIT(A) has erred in law and in facts in deleting the addition of Rs.7,23,110/- being the disallowance on account of investigation expenses paid by the bank. 4. The Ld.CIT

BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P provided further proceedings in relation to such assessments

THE MORBI CITIZENS CREDIT CO-OPRATIVE SOCIETY LIMITED,MORVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.285/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens Credit Co- Vs. The Assessment Unit, Operative Society Ltd., Income Tax Department Above Murlidhar Sales National Faceless Agency, Savsar Plot, Ram Assessment Center Chowk, Morbid - 363641 (Nfac), Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabat2850K (Appellant) (Respondent)

143(2) of the Act issued on 22.09.2019 and thereafter notices u/s 142(1) of the Act along with questionnaire were issued. 3. In response to the notices issued, the assessee society has furnished all the relevant details called for. The same has been perused carefully and found to be in order. 4. In view of the above facts

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

2) of the Act and the assessment order was framed ITA Nos. 498 & 499/Rjt/2025 Gopal Snacks Pvt. Ltd. vs. ACIT 8 by the assessing officer u/s.143(3) r.w.s. 144B of the Act, wherein the assessing officer has allowed the deduction u/s.80JJAA of the Act to the tune of Rs.3,01,93,275/-. Therefore, the order passed by the CPC u/s.143

GODHAVADAR SEVA SAHAKARI MANDALI LTD.,GODHAVADAR, LILIYA MOTA, AMRELI-365535 vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142(1) or section 148 can also be accepted and acted upon for entertaining claim raised under section 80P provided further proceedings in relation to such assessments

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

143(2) of the Act was issued on\n28/08/2018 and duly served upon the assessee through electronically. During the\nassessment proceedings, the assessing officer issued show cause notice dated\n25.12.2019, to the assessee, to explain the transaction, which is reproduced by the\nassessing officer, in the assessment order, vide page No.2 to 4.\n9. In response, the assessee submitted

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

2,10,474/- under section 68 of the Act, total income was assessed at Rs.\n5,21,964/-.\n3.2 In appeal by the assessee before the Commissioner of Income-tax\n(Appeals), the issue was re-examined. According to the appellate authority the\nappellant assessee had furnished evidence to show that the shares were\nbrought as genuine investment which

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

143(3) read\nwith Section 144B of the Act. Accordingly, we accept the contention of the Assessee\nthat in the facts and circumstances of the present case the doctrine of merger would\napply. Therefore, we reject the contention of the Revenue that the CIT(A) erred in\nentertaining and adjudicating the grounds raised by the Assessee in appeal before

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

68,000 Shanghai Banking 6 MT Maersk Princess 3 26,96,32,792^ Corporation Limitd, 21 Collyer Quay ft 02-00 HSBC Building, Singapore 7 MT Maersk Kiera 1 4,03,04,065 MT Maersk Progress 1 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 13 ISS Shipping India

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

68,000 Shanghai Banking 6 MT Maersk Princess 3 26,96,32,792^ Corporation Limitd, 21 Collyer Quay ft 02-00 HSBC Building, Singapore 7 MT Maersk Kiera 1 4,03,04,065 MT Maersk Progress 1 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 13 ISS Shipping India

JAMNAGAR AREA DEVELOPMENT AUTHORITY,JAMNAGAR vs. THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.102/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013

143(3) of the Income Tax Act, 1961 (here- Page 1 of 14 Asstt. Year 2012-13 2 in-after referred to as "the Act") dated 13/03/2015 relevant to the Assessment Year (AY) 2012-2013. 2. The assessee has raised the following grounds of appeal: The appellant, being dissatisfied with the appellate order dated 15-02-2015 passed by Commissioner