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

section 139(1). Though, the Hon'ble Kerala High Court in the case of Chirakkal Service Co- ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 7 of 10 operative Bank Ltd. Vs CIT (68

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

section 139(1). Though, the Hon'ble Kerala High Court in the case of Chirakkal Service Co- ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 7 of 10 operative Bank Ltd. Vs CIT (68

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

section 139(1). Though, the Hon'ble Kerala High Court in the case of Chirakkal Service Co- ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 7 of 10 operative Bank Ltd. Vs CIT (68

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

68,516 as provision against NPA in the profit and loss account, which was claimed as deduction in terms of section 36 (1) (vii) of the Act. The Assessing Officer did not allow the deduction claimed as aforesaid on the ground that the provision of NPA was not in the nature of expenditure or loss but more

ASHOK SHANKARNARAYAN HEBBAR,JAMNAGAR. vs. INCOME TAX OFFICER, WARD-1(3),, JAMNAGAR

Appeal of the assessee are allowed

68[one lakh twenty] thousand rupees or his total sales, turnover or gross receipts, as the case may be, in business or profession are or is likely to exceed 69[ten lakh] rupees, 70[during such previous year; or I.T.A Nos. 197 & 198/Rjt/2018 A.Y. 2013-14 Page No 4 Shri Ashok Shankarnarayan Hebbar vs. ITO (iii) where the profits

ASHOK SHANKARNARAYAN HEBBAR,JAMNAGAR. vs. INCOME TAX OFFICER, WARD-1(3),, JAMNAGAR

Appeal of the assessee are allowed

68[one lakh twenty] thousand rupees or his total sales, turnover or gross receipts, as the case may be, in business or profession are or is likely to exceed 69[ten lakh] rupees, 70[during such previous year; or I.T.A Nos. 197 & 198/Rjt/2018 A.Y. 2013-14 Page No 4 Shri Ashok Shankarnarayan Hebbar vs. ITO (iii) where the profits

M/S. ICONIC INFRABUILD LLP,RAJKOT vs. THE PR. CIT- CENTRAL, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Smt.Madhumita Royassessment Year : 2015-16 Iconic Infrabuild Llp The Pr.Cit, Central 75, Nandkishor Ahmedabad. University Road Gangotri Park Opp: Bts, Rajkot. Pan : Aaifc 5100 F (Applicant) (Responent)

197(SC) has held that orders passed in violation of principles of natural justice have to be set aside and cannot be restored back for hearing afresh. The Hon’ble court held that having regard to the statutory limit within which appropriate authority has to Act and his failure to act in conformity with the principles of natural justice