MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

153C(1) is invoked for A.Y. 2015-16 to Α.Υ. 2020-21 and 143(3) for A.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case of Vijay Nagda, satisfaction note of the assessee was recorded considering all the facts of the case. Again a satisfaction also recorded in accordance with the provision of the Income

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

153C(1) is invoked for A.Y. 2015-16 to A.Y. 2020-21 and 143(3) for\nA.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case\nof Vijay Nagda, satisfaction note of the assessee was recorded considering all\nthe facts of the case. Again a satisfaction also recorded in accordance with the\nprovision of the Income

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

153C(1) is invoked for A.Y. 2015-16 to A.Y. 2020-21 and 143(3) for\nA.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case\nof Vijay Nagda, satisfaction note of the assessee was recorded considering all\nthe facts of the case. Again a satisfaction also recorded in accordance with the\nprovision of the Income

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

153C(1) is invoked for A.Y. 2015-16 to A.Y. 2020-21 and 143(3) for\nA.Y. 2021-22.During the course of assessment proceeding u/s 153A in the case\nof Vijay Nagda, satisfaction note of the assessee was recorded considering all\nthe facts of the case. Again a satisfaction also recorded in accordance with the\nprovision of the Income

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

1,38,00,000/- by invoking provision of section 68 of the act. Ld. CIT(A) erred in law as well as on facts in upholding same. 3. Facts of the Case The appellant is an individual earning job work income and engaged in the business of purchase and sale of shares and securities through recognized stock exchange

SHAILESH MAGANLAL RAMANI,RAJKOT vs. INCOME TAX OFFICER WARD -1(2)(5), RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.321/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2012-13 Shailesh Maganlal Ramani The Ito, Ward-1(2)(5), बनाम Star Shopping Centre 20 Rajkot New Jagnath, Jugatram, Vs. Raval Marg, Rajkot-360001 Pan : Abupr7272G (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R. D. Lalchandani & Ms. Monica Patva, Ld. Ars. राज"व क" ओर से/Revenue By : Shri Dheeraj Kumar Gupta, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 15/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/09/2025 Order Per, Dr. Arjun Lal Saini: By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 21-03-2024 Passed By The Learned Commissioner Of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’], In The Matter Of Assessment Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”) For The Asst. Year 2012-13. Shailesh Maganlal Ramani

section 153C are applicable and order u/s 143(3) could not be passed.” 6. First, we shall adjudicate, ground No. 2 raised by the assessee, along with Form No. 36, which is reproduced below for ready reference: “2. The CIT(A) erred in upholding the addition of Rs. 84,04,625/-. The upholding of the addition is not justified

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

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

153C r.w.s. 143(3)\nof the Act was issued in the name of deceased person and notice u/s 142(1) of the\nAct, was also issued in the name of the deceased person. In fact, the order was\nframed in the name of the deceased person. Therefore, I find that the assessee\nunder consideration had died

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel

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

153C of the Act instead of u/s. 147/148 of the Act. In the assessee’s case under consideration, the assessment order was framed by the assessing officer under section 147/148 of the Act, therefore, reassessment proceedings may be quashed. Page 23of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 35. The Ld. Counsel