BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

price was also verified and audited by excise authorities, copy of cost sheet of every part as required by assessing officer were submitted by the assessee. 16. Therefore, assessee submitted before the assessing officer that the Rudrapur industrial undertaking is an independent unit/undertaking and not an extension or splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

price was also verified and audited by excise authorities, copy of cost sheet of every part as required by assessing officer were submitted by the assessee.\n16. Therefore, assessee submitted before the assessing officer that the Rudrapur industrial undertaking is an independent unit/undertaking and not an extension or splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

price was also\nverified and audited by excise authorities, copy of cost sheet of every part as\nrequired by assessing officer were submitted by the assessee.\n16.\nTherefore, assessee submitted before the assessing officer that the Rudrapur\nindustrial undertaking is an independent unit/undertaking and not an extension\nor splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

price was also\nverified and audited by excise authorities, copy of cost sheet of every part as\nrequired by assessing officer were submitted by the assessee.\n16.\nTherefore, assessee submitted before the assessing officer that the Rudrapur\nindustrial undertaking is an independent unit/undertaking and not an extension\nor splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

price was also\nverified and audited by excise authorities, copy of cost sheet of every part as\nrequired by assessing officer were submitted by the assessee.\n16. Therefore, assessee submitted before the assessing officer that the Rudrapur\nindustrial undertaking is an independent unit/undertaking and not an extension\nor splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

price was also\nverified and audited by excise authorities, copy of cost sheet of every part as\nrequired by assessing officer were submitted by the assessee.\n16. Therefore, assessee submitted before the assessing officer that the Rudrapur\nindustrial undertaking is an independent unit/undertaking and not an extension\nor splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

price was also\nverified and audited by excise authorities, copy of cost sheet of every part as\nrequired by assessing officer were submitted by the assessee.\n16. Therefore, assessee submitted before the assessing officer that the Rudrapur\nindustrial undertaking is an independent unit/undertaking and not an extension\nor splitting of existing unit satisfying the meaning mentioned u/s 80-IC. Further

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

253 254\", \"Kuchiyadad 25\nNagjiNatha\",\" for the period 01/04/1999 to 31/03/2099\n1. Extracts of loose papers\n1. At the outset, I vehemently deny each and every allegation in the show-cause notice\nand deny carrying out any unaccounted transactions, which has been worked out on\nthe basis of so-called account data (Miracle File) seized from the possession of Shri