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

68 of the Act is warranted. The assessee also submitted that it is not under obligation to explain the source of source of the funds in the hands of the company i.e. M/s RNG Finlease. 17.1 The assessee in support of his contention has relied upon the judgment of Hon’ble Gujarat High Court in the case of Pragti

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

68 of the Act is warranted. The assessee also submitted that it is not under obligation to explain the source of source of the funds in the hands of the company i.e. M/s RNG Finlease. 17.1 The assessee in support of his contention has relied upon the judgment of Hon’ble Gujarat High Court in the case of Pragti

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

section\n68 of the Act.\n7.Aggrieved by the order of the Assessing Officer, the assessee carried the\nmatter in appeal before the Ld.CIT(A), who has partly deleted the addition\nmade by the assessing officer.The ld.CIT(A) noticed that once the overall\nexpenses are not disproportionate compared to earlier year and no specific\nitem has been pointed out which

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

section\n68 of the Act.\n7.Aggrieved by the order of the Assessing Officer, the assessee carried the\nmatter in appeal before the Ld.CIT(A), who has partly deleted the addition\nmade by the assessing officer.The ld.CIT(A) noticed that once the overall\nexpenses are not disproportionate compared to earlier year and no specific\nitem has been pointed out which

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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)

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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

In the result, appeals filed by the Revenue, in ITA No

68,19,216/ 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/ 98,81,477/ 2,30,56,781/ IV Bharat I Bhatia 2010-11 7,81,70,284/ 2,34,51,085/ 5,47,19,199/ V Bharat I. Bhatia

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

ASHISHKUMAR BHAGVANJIBHAI KANSAGRA,RAJKOT vs. ACIT CIR - 2(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.409/Rjt/2025 िनधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Ashishkumar Bhagvanjibhai Vs. Acit Kansagara, Circle – 2(1), C-507, Imperial Heights, Rajkot - 360001 150 Feet Ring Road, Rajkot - 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acspk6893P (Appellant) (Respondent)

section 68 of the Income Tax Act, 1961, despite the appellant having discharged the initial burden by furnishing PAN, bank statements, confirmations, and ITRs of the creditors. Ashish Bhagvanjibhai Kansagra, [CIT v. Orissa Corporation Pvt. Ltd. (1986) 159 ITR 78 (SC); CIT v. Kamdhenu Vyapar Co. Ltd. (2014) 52 taxmann.com 283 (Del)] 2. That the learned CIT(A) failed

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

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

68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia 2010-11 7,81,70,284/- 2,34,51,085/- 5,47,19,199/- V Bharat I. Bhatia

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

68 Khedbrahma Ta. Chack Dam Nala Plaguing work (K- 14) Dist. Sabarkatha (GWSSB) 69 Earthwork in bank cutting for formatting including side drains between JLR-WSJ in Connection with Jetalsar Wanshjhaliya GC Project 70 PMGSY Pkg GJ -11-03 Ta. Kodinar 71 SR to Manavadar Sardargadh road widening and strengthening tp intermediate lane by prov. WBM seal coat