Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.572/Rjt/2015 (निर्धारण वर्ष / Assessment Year: 2012-13) Krushnaba Pravinsinh Jadeja Vs. Deputy Commissioner Of Income Tax, Circle-1(1), Rajkot, Aaykar Bhavan, Race Course Ring Road, Rajkot-360 001 C.O. R.K. Shukla & Co., 201, 2Nd Floor, Opera Tower, Jawahar Road, Rajkot-360 001 (Assessee) (Respondent) आयकर अपील सं./Ita No.577/Rjt/2015 (निर्धारण वर्ष / Assessment Year: 2012-13) Deputy Commissioner Of Income Tax, Circle-1(1), Rajkot, Aaykar Bhavan, Race Vs. Krushnaba Pravinsinh Jadeja, C.O. R.K. Shukla & Co., Course Ring Road, Rajkot-360 001 201, 2Nd Floor, Opera Tower, Jawahar Road, Rajkot-360001 (Assessee) (Respondent) Assessee By Respondent By Date Of Hearing Date Of Pronouncement : Shri D.M. Rindani, Ld. Ar : Shri Sanjay Punglia, Ld. Cit-Dr : 03/06/2025 : 30/07/2025 Per, Dr. A. L. Saini, Am: आदेश / Order Captioned Cross Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Year (A.Y.) 2012-13, Are Directed Against The Common Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1 Rajkot, Which In Turn Arise, Out Of A Common Assessment Order, Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961, Vide Order Dated 17.02.2015.

prices of agriculture product and holding of land by lender it is proved the capacity of lender. (c) Transaction i.e. agreement to sale is duly recorded on non-judicial stamp paper of Rs. 100/- and signed and verified by both the parties which proved genuniness of the transaction. (vii). Moreover as para 5.4 regarding repayment to 8 persons