SHRI NAVA UJALA SEVA SAHAKARI MANDALI LIMITED,AT NAVA UJALA, TALUKA KUNKAVAV, GUIJARAT-365450 vs. THE DCIT/ACIT(CPC),, BANGALORE

In the result, appeal of the assessee is allowed

251 of the Act.” 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(A) denying assessee’s claim of exemption under section 80P of the Act, 6. Before us, the counsel for the assessee submitted that CPC made adjustment to income of the assessee by denying assessee’s claim of I.T.A

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

251 /RJT/2024 & C.O. No. 09/RJT/25\n(निर्धारण वर्ष/Assessment Year: (2017-18)\nIncome Tax Officer,\nJ. K. Chamber, NH 8A, At.\nLalpar, Morbi - 363642\nVs.\nMahendrakumar Bhagvandhas\nRanpura, Para Bazar,\nMorbi 363641\nVs.\nMahendrakumar Bhagvandas\nRanpura Para Bazar,\nMorbi 363641\nIncome Tax Officer,\nJ. K. Chamber, NH 8A, At.\nLalpar, Morbi - 363642\nस्थायी लेखा सं./जी आइआरसं./PAN/GIR No.: ABPPR8089J

SHRI KISHOR GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

251. The ld. DR vehemently supported the order of the authorities below. 9. We have heard the rival contentions of both the parties and perused the materials available on record. The issue in the instant case relates whether the deposits made by the assessee in cash in his bank account reflects the unexplained cash credit under section 68

SHRI GHANSHYAMBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

251. The ld. DR vehemently supported the order of the authorities below. 9. We have heard the rival contentions of both the parties and perused the materials available on record. The issue in the instant case relates whether the deposits made by the assessee in cash in his bank account reflects the unexplained cash credit under section 68

SHRI SANJAYBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 ,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

251. The ld. DR vehemently supported the order of the authorities below. 9. We have heard the rival contentions of both the parties and perused the materials available on record. The issue in the instant case relates whether the deposits made by the assessee in cash in his bank account reflects the unexplained cash credit under section 68

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)

section 36(1)(iii) of Rs.3,16,82,477/- , though the assessee had made interest free advances out of interest bearing funds. This is ground No.3 of revenue`s appeal in ITA No. 233/RJT/2016 for assessment year 2009–10. Similar and identical grounds in other appeals of the revenue are as follows: (a)Ground No.3 in revenue`s, appeal

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)

section 36(1)(iii) of Rs.3,16,82,477/- , though the assessee had made interest free advances out of interest bearing funds. This is ground No.3 of revenue`s appeal in ITA No. 233/RJT/2016 for assessment year 2009–10. Similar and identical grounds in other appeals of the revenue are as follows: (a)Ground No.3 in revenue`s, appeal

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)

section 36(1)(iii) of Rs.3,16,82,477/- , though the assessee had made interest free advances out of interest bearing funds. This is ground No.3 of revenue`s appeal in ITA No. 233/RJT/2016 for assessment year 2009–10. Similar and identical grounds in other appeals of the revenue are as follows: (a)Ground No.3 in revenue`s, appeal

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)

section 36(1)(iii) of Rs.3,16,82,477/- , though the assessee had made interest free advances out of interest bearing funds. This is ground No.3 of revenue`s appeal in ITA No. 233/RJT/2016 for assessment year 2009–10. Similar and identical grounds in other appeals of the revenue are as follows: (a)Ground No.3 in revenue`s, appeal

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)

section 36(1)(iii) of Rs.3,16,82,477/- , though the assessee had made interest free advances out of interest bearing funds. This is ground No.3 of revenue`s appeal in ITA No. 233/RJT/2016 for assessment year 2009–10. Similar and identical grounds in other appeals of the revenue are as follows: (a)Ground No.3 in revenue`s, appeal

SHRI JAYANTILAL RUDABHAI BHALANI,JAMNAGAR vs. THE ITO, WARD-1(3), JAMNAGAR

In the result, appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Jayantilal Rudabhai Bhalani Ito, Ward-1(3) Bilnath Krupa Vs Jamnagar. Opp: Khodiyar Colony Air Force Road, Nilkamal Colony Jamanagar 361 008. (Applicant) (Responent) : Shri Mehul Ranpura, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 31/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 03/06/2022 आदेश/O R D E R

1) and 143(2) of the Act, assessee filed return of income on 27.7.2016 disclosing income of Rs.1,26,020/- from labour job work under section 44AD of the Act and bank interest of Rs.10,7065/- and agricultural income of Rs.1,18,707/-. 4. In the course of assessment proceedings, the ld.AO noticed that the assessee had shown opening

ASSTT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), , RAJKOT vs. SYMBOSA GRANITO PRIVATE LIMITED, WANKANER

1) Notwithstanding anything to the contrary contained in any other provision\nof this Act, the assessment, reassessment or re-computation under sub-section (3) of\nsection 143 or under section 144 or under section 147, as the case may be, with\nrespect to the cases referred to in sub-section (2), shall be made

ABROAD VITRIFIED PVT LTD,MORBI vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal of assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.144/Rjt/2023 "नधा"रणवष"/Assessment Year : 2018-19

251 page. The necessary facts of the case have already been discussed in paragraphs above. On examination of the facts and circumstances of the case. We note that during the assessment proceedings,the detailed notice u/s 142(1) of the Act ABROAD VITRIFIED PVT. LTD. dated 26.11.2020 was issued to the assessee, wherein the assessing officer, vide para

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

251/- u/s. 68 as discussed in para 11.1 Total Income... Rs. 42,04,261/- Rounded off to... Rs. Rs. 42,04,260/- The Assessing Officer assessed the income of Rs. 42, 04,260/- under Section 143(3) r.w.s. 147 of the Act. Further, the A.O. initiated penalty proceedings under Section 271(1

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 68 of the Act. ITA Nos.760 & 761/Rjt/2010 And CO No.32 & 33/Rjt/2010 M/s. Pavan Cosnt. Co. A.Ys. 2005-06 & 2006-07 6.1 The ld DR vehemently supported the order of AO. 7. On the other hand the ld. AR before us submitted that the amount from M/s. Sutreja & Co. was received by the assessee through banking channel. The amount

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

251 Page 22of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 2018-19 7,91,38,820 1,11,69,640 6,79,69,180 2019-20 5,93,16,000 97,30,528 4,95,85,472 Total

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

251 Page 22of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 2018-19 7,91,38,820 1,11,69,640 6,79,69,180 2019-20 5,93,16,000 97,30,528 4,95,85,472 Total

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

251 Page 22of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 2018-19 7,91,38,820 1,11,69,640 6,79,69,180 2019-20 5,93,16,000 97,30,528 4,95,85,472 Total

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

251 Page 22of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) 2018-19 7,91,38,820 1,11,69,640 6,79,69,180 2019-20 5,93,16,000 97,30,528 4,95,85,472 Total