SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

68,271/- during the year towards Building Construction Fund, which amount has been utilised in same year for building construction (as reflected in audited Balance sheet filed) (Page 1-6 annexed herewith). Being on capital account and for capital asset and forming part of corpus of trust, such receipts have been held to be capital receipts not being income

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

234/- which was set aside to the file of the AO. Accordingly, the learned CIT(A) held that the assessee is liable to levy of penalty on addition of Rs. 6,86,466/- which was also confirmed the by ITAT. Thus. the learned CIT(A) directed the AO to re-compute the amount of penalty on concealment of income

CHAKARGADH SEVA SAHAKARI MANDALI LTD.,CHAKARGADH SEVA, DIST. AMRELI vs. THE DCIT(CPC),, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

234 AB&C to be valid and not ultra virus of the constitution. The assessees have been paying the interest for any such delay. On comparison, it is not farfetched to argue that the assessees have to forgo certain benefits for not complying with the provisions. 6.3 The appellant further relied on various judicial decisions in regards to the liberal

DAWOODI BOHRA JAMAT VERAVAL,VERAVAL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), RAJKOT

In the result, appeal filed by the assessee is allowed for the statistical purpose

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 145/Rjt/2024 (Assessment Year: Na) (Hybrid Hearing) Dawoodi Bohra Jamat Veraval. Vs. Cit(Exemption), Mochi Bazar, At Mochi Bazar, Floor-6, Aayakar Bhavan Veraval-362265. (Vejalpur), Nr: Sachin Tower, 100Ft Road, Anandnagar- Prahladnagar Road, Ahmedabad – 380015

68 years of age and less educated and was completely unaware about the online systems of compliance and for which he relied upon the accountant who could not timely inform assessee and had left the job which has resulted into delay in filling appeal before us. Ld. AR of the assessee prayer to condoned the delay to filing the appeal

UMIYAJI STEEL INDUSTRIES,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

The appeal is DISMISSED

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

68, Nr. Tulsi Aayakar Bhavan, Race Course Ring . Forge, SIDC Main Road, Road, Veraval (Shapar) – 360024 Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFU1336R (Appellant) (Respondent) Appellant by : Shri Samir Bhuptani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR : 13/08/2025 Date of Hearing Date of Pronouncement : 14/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

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

section 142(1) of the Act has been issued confronting various incriminating documents impounded during the Income-tax Survey and seeking assessee's response on the same. Issue Involved: 5. The brief facts of the case are that a survey u/s 133A of the Act at the premises of the assessee M/s Six Twenty Realty Pvt Ltd located

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

section 143(2) of the Act issued. Further, notice under\nsection 142(1) of the Act has been issued confronting various incriminating\ndocuments impounded during the Income-tax Survey and seeking assessee's\nresponse on the same.\n\nIssue Involved:\n\n5. The brief facts of the case are that a survey u/s 133A

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

section 143(2) of the Act issued. Further, notice under\nsection 142(1) of the Act has been issued confronting various incriminating\ndocuments impounded during the Income-tax Survey and seeking assessee's\nresponse on the same.\n\nIssue Involved:\n\n5. The brief facts of the case are that a survey u/s 133A

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

section 143(2) of the Act issued. Further, notice under\nsection 142(1) of the Act has been issued confronting various incriminating\ndocuments impounded during the Income-tax Survey and seeking assessee's\nresponse on the same.\n\nIssue Involved:\n\n5. The brief facts of the case are that a survey u/s 133A

LEADER ELECTRIC CO.,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeals of the assessees are dismissed

68,879/- alleged to be carried out by the\nAppellant with M/s. National Shroff.\n3. The Ld. Pr. Commissioner of Income tax -1, Rajkot failed to appreciate that the impugned\nissue was duly examined by the AO by way of specific inquiry/notice and replied thereto,\nwhile finalizing assessment proceedings u/s. 147 r.w.s. 144B of the Act and hence there

LEADER ELECTRIC CO.,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeals of the assessees are dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.376 & 377/Rjt/ 2024 ("नधा"रणवष" / Assessment Year: (2014-15& 2015-16) (Hybrid Hearing) Leader Electric Co. The Pcit – 1, Vs. Dindayal Industries Estates, Aayakar Bhavan, Race Course Ring Aji Vasahat, Opp. Gamara Hostel, Road, Rajkot - 360003 Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfl6072C (Appellant) (Respondent)

68,879/- alleged to be carried out by the Appellant with M/s. National Shroff. 3. The Ld. Pr. Commissioner of Income tax -1, Rajkot failed to appreciate that the impugned issue was duly examined by the AO by way of specific inquiry/notice and replied thereto, while finalizing assessment proceedings u/s. 147 r.w.s. 144B of the Act and hence there