SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

147 of the Act. Thus, we are not inclined to persuade ourselves with the contention of the learned AR for the assessee. Hence, the contention raised by the assessee is hereby dismissed. 20.2 Coming to the issue involved in the ground raised by the assessee on merit against the addition of Rs. 1 lakh under section 68

SHRI KAMLESH DEORAJ JAIN,GANDHIDHAM KUTCHH vs. THE ITO WARD 1 , GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 62/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near Iffco Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (अपीलाथ"/Appellant) (""थ"/Respondent)

section 250 of the Income Tax Act, 1961 (in short ‘the Act’) dated 14.11.2024, which in turn arises out of an order passed by the Assessing Officer, dated 25.03.2023, u/s 147 r.w.s. 144B of the Act. 2. Grounds of appeal raised by the assessee are as follows: Kamlesh Deoraj Jain 1. The Learned CIT (A) gravely erred

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

THE ASSISTANT 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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

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

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

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

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

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

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

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

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

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

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

147 dated 17-03-2022. Regarding addition of Rs. 5,22,54,327/- the assessing officer in the reasons recorded on page 5 has mentioned that the said amount was cash received against sale of bitumen to various party or cash received against bill issued. However, at the time of making addition the same is shown as profit chargeable

PARESH DAYASHANKAR MADEKA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(2)(3), RAJKOT

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

68 of the Income Tax Act, 1961, particularly those pertaining to assessment years before AY 2013-14, where the onus to prove the source of source was not on the assessee.", "result": "Allowed", "sections": [ "143(3)", "147

ILA JIGNESHKUMAR VAKHARIA,RAJKOT vs. THE INCOME TAX OFFICER, WARD 1(2)(1), RAJKOT

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

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 599/Rjt/2025 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Ila Jignesh Kumar Vakharia, Vs. The Income Tax Officer, Ward Bagasra Road, At Derdi Kumbhaji, 1(2)(1), Derdi – Gondal - 364465 New Aayakar Bhawan, Vatiaka Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqfpv0899R (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 20 / 01 /2026

147 read with section 144B of the I.T. Act, on dated 28/05/2023. Ila Jigneshkumar Vakharia The Grounds of appeal raised by the assessee are as follows: - 1. 1. Ld. CIT(A) erred in law as well as on facts in passing the 1 order u/s. 250 of the Income Tax Act, 1961, which is bad in law and without