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

81, 8-A National Highway At\ntax, Circle - 1(1),\nJambudiya, S. O. Khijadiya,\n5th Floor, Income Tax Office,\nWankaner - 363621(Guj)\nAayakar Bhavan, Vatika Race Course\nRing Road, Rajkot-360001\n(Assessee)\n(/Respondent)\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECG3765D\nनिर्धारिती की ओर से/Assessee by : Shri R. K. Doshi, Ld. AR\nराजस्व की ओर से/Respondent by : Shri Abhimanyu

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

81, 8-A National Highway At\nAayakar Bhavan, Vatika Race Course\nJambudiya, S. O. Khijadiya,\nRing Road, Rajkot-360001\nWankaner - 363621(Guj)\n(Assessee)\n(/Respondent)\nनिर्धारिती की ओर से/Assessee by\n: Shri R. K. Doshi, Ld. AR\nराजस्व की ओर से/Respondent by\n: Shri Abhimanyu Singh Yadav, Ld.Sr.DR\nसुनवाई की तारीख/Date of Hearing\n: 06/01/2026\nघोषणा

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

68 of the Act. 5. Aggrieved, the assessee filed appeal before the ld.CIT(A). Before the ld.CIT(A) assessee filed a detailed submissions, which appellate authority has reproduced from page no.4 to 9 of the impugned order. Crux of the submissions made by the assessee before the ld.CIT(A) can be summarized as follows: i) The assessee is mainly engaged

THE DY. COMMR. OF INCOME TAX, CIR.-2,, JAMNAGAR vs. SHRI RASIKLAL KHIMJI MODI,, PORBANDAR

In the result, the aforesaid issues are to restored to the file of Ld

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

81,958.69 for which full details have been submitted. The Appellant has also submitted full details regarding interest expenses of Rs.11,66,465/- which is mostly to the family members paid on last day of accounting year and details of TDS also available in audit report. Hence addition made on above both the expenses is deleted. Thus balance expenses remains

M/S. SIMERO VITRIFIED P. LTD. ,MORBI vs. THE PR. CIT-3 , RAJKOT

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

section 68 of the Act is as under:\n\"Provided that where the assessee is a company (not being a company in which the public are substantially interest), and the sum so credited consists of share application money, share capital, share premium or any such amount by whatever name called, any explanation offered by such assessee-company shall

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

68,19,216/- 59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/- 98,81,477/- 2,30,56,781/-\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/- 2,34,51,085/- 5,47,19,199/-\nV\nBharat I. Bhatia\n2011

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

68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/-\n2,34,51,085/-\n5,47,19,199/-\nV\nBharat I. Bhatia\n2011

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

68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/-\n2,34,51,085/-\n5,47,19,199/-\nV\nBharat I. Bhatia\n2011

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

NISHANT PAREKH- LEGAL HEIR OF MINA PAREKH,JAMNAGAR vs. INCOME TAX OFFICER, WARD-1(3), JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini. आयकरअपीलसं./Ita No.215/Rjt/2025 "नधा"रणवष" / Assessment Year: (2015-2016) Nishant Parekh – Legal Heir Of Vs. Income Tax Officer Mina Parekh Aaykar Bhavan 322 Madhav Square, Opp 361001, Gujrat Avantika Complex, Limda Lane Road, Gujrat-361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aanpp9471F (Appellant) (Respondent)

81,890/- under section 68 of the Act, based on the documents placed on record, the assessing officer has not recorded

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT vs. SHRI PANKAJ CHIMANLAL LODHIYA, RAJKOT

68 amounts to double taxation and is against the\nprinciple of natural justice. The ld CIT(A) noted that amount was received\nthrough proper banking channel and also, the same was settled by way of\ntransfer of physical gold and the same are duly reflected and offered as sales in\nthe relevant year's Trading account. This fact is confirmed

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT vs. SHRI PANKAJ CHIMANLAL LODHIYA, RAJKOT

Appeals are dismissed, Assessee's appeals are partly allowed

68 amounts to double taxation and is against the\nprinciple of natural justice. The ld CIT(A) noted that amount was received\nthrough proper banking channel and also, the same was settled by way of\ntransfer of physical gold and the same are duly reflected and offered as sales in\nthe relevant year's Trading account. This fact is confirmed

M/S. EMBOZA GRANITO PVT. LTD. ,MORBI vs. THE PR. CIT-3 , RAJKOT

In the result, appeal filed by assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017

section 68 for domestic companies with regard to source of source we have enclosed Personal balance sheets of all possible shareholders, while proofs relating to identity genuineness and creditworthiness are as per Annexure-1 1 During the year under consideration Share capital of A sheet showing the Rs.18,50,00,000/- has been introduced. You have acceptance, conversion

ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)

81, Hon'ble Apex Court has referred to notice under section 148 of Act under the new regime pursuant to the directions issued in case of Ashish Agarwal (supra) and has considered the same along with the provisions of TOLA. 2) After considering the mandatory requirement of grant of sanction by the appropriate authority which is a precondition

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

68,19,216/\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/\n98,81,477/\n2,30,56,781/\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/\n2,34,51,085/\n5,47,19,199/\nV\nBharat I. Bhatia\n2011

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

68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/-\n2,34,51,085/-\n5,47,19,199/-\nV\nBharat I. Bhatia\n2011

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

68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/-\n2,34,51,085/-\n5,47,19,199/-\nV\nBharat I. Bhatia\n2011

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

68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010-11\n7,81,70,284/-\n2,34,51,085/-\n5,47,19,199/-\nV\nBharat I. Bhatia\n2011