Rajkot ITAT Judgements
19 judgements delivered by the Rajkot bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Lt. Laxmib etiji Puros hottamlalji Maharaj vs. Income Tax Officer
ITA No. 134/RJT/2024Rajkot12 Sept 2024The assessee sold an immovable property for Rs. 41,00,000/-. The Assessing Officer (AO) noticed that the assessee did not file an income return for the Assessment Year (A.Y.) 2011-12 and did not disclose the source of the transaction. The c…
Read summaryBhurabhai Punjabhai Parsana Foundation vs. CIT (Exemption)
ITA No. 136/RJT/2024Rajkot12 Sept 2024This present appeal has been filed by the assessee, Bhurabhai Punjabhai Parsana Foundation, against the order passed by the Ld. CIT(Exemption), Ahmedabad dated 08.01.2024 under section 80G(5) of the Income Tax Act, 1961. During the hearing …
Read summaryAnilbhai Kishorbhai Ranpara vs. Assistant Commissioner of Income Tax
ITA No. 20/Rjt/2024/ A.Y. 2017-18Rajkot12 Sept 2024The assessee, Anilbhai Kishorbhai Ranpara, did not file his return of income for the year under consideration as his total income was not exceeding the maximum amount which is not chargeable to tax. The assessee was selected for scrutiny ba…
Read summaryTaiyab Wadiwala vs. Income Tax Officer
ITA No. 102/RJT/2024Rajkot12 Sept 2024The assessee, Taiyab Wadiwala, filed a return of income on 30.07.2016, declaring a total income of Rs. 6,09,770/-. The case was reopened under section 147 of the Income Tax Act. The assessee sold immovable properties during the financial ye…
Read summaryJashubhai Manilal Thakkar vs. The ACIT
ITA No.404/RJT/2014Rajkot12 Sept 2024The present appeal is preferred by the assessee challenging the impugned order dated 30.05.2014, passed by the learned Commissioner of Income Tax (Appeals) - III, Rajkot which in turn arises out of an assessment order passed by Assessing Of…
Read summaryITO v. Sanjay Chandarana
ITA No. 394/RJT/2026Rajkot11 Sept 2026The assessee, Sanjay Chandarana, filed a return of income for the assessment year 2019-20, declaring a total income of Rs. 5,63,780/-. The assessee claimed a deduction of Rs. 4,00,000/- under section 80GGB/80GGC of the Income-tax Act, 1961,…
Read summaryRajkot Urban Development Authority v. DCIT
ITA No. 280/Rjt/2026 [AY 2021-22]Rajkot11 Sept 2026The appellant, Rajkot Urban Development Authority, filed an appeal against the order under section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was f…
Read summaryIncome Tax Appellate Tribunal, Rajkot Bench, Rajkot
ITA No. 681/RJT/2025 [ AY 2023-24 ]Rajkot11 Sept 2026The appeal filed by the Revenue pertains to the assessment year 2023-24. The appeal is directed against the order under section 250 of the Income-tax Act, 1961 passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income…
Read summarySuryarajsinh Mahendrasinh Jadeja vs. The ITO, Ward -1(2)(2), Rajkot
ITA No.131/RJT/2024/AY.2010-11Rajkot10 Sept 2024The appeal pertains to the Assessment Year 2010-11 and is filed by the assessee against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The assessee contended that he could not r…
Read summaryJagdish Muljibhai Makvana Vs. Income Tax Officer
ITA No. 53 /RJT/2024Rajkot10 Sept 2024The assessee, Jagdish Muljibhai Makvana, is engaged in the business of money transfer (shroff/angadiya) where he used to get funds of customers deposited in his bank account and pay the same by withdrawing from the bank account after deduct…
Read summaryMitulkumar Mansukhbhai Lal Vs. The ITO, Ward -1(2)(2), Rajkot
ITA No.107/RJT/2024/AY.2017-18Rajkot10 Sept 2024The appeal was filed by the assessee, Mitulkumar Mansukhbhai Lal, against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 26.12.2023. The order arose from an assessment ord…
Read summaryM/s Gujarat Plasto Industries Vs. The ITO
ITA Nos.120 to 122/RJT/2024Rajkot10 Sept 2024The case involves three appeals filed by M/s Gujarat Plasto Industries against orders passed by the Commissioner of Income Tax (Appeals) arising from assessment orders issued by the Assessing Officer under sections 147 and 144B of the Incom…
Read summaryBluezone Vitrified Pvt. Ltd. vs. The PCIT - 1, Rajkot
ITA No.81/RJT/2021Rajkot10 Sept 2024The present appeal is preferred by the assessee challenging the impugned order dated 24.03.2021, passed by the Learned Principal Commissioner of Income Tax - 1, Rajkot [in short “the Ld. PCIT”] under section 263 of the Income Tax Act, 1961 …
Read summaryUnity Diesel Spares vs. The ITO
ITA No. 401/Rjt/2023/ A.Y. 2013-14Rajkot9 Sept 2024The assessee, Unity Diesel Spares, is a partnership firm engaged in assembling and trading of agricultural diesel engine parts. The assessee filed its return of income on 24.05.2021, declaring a total income of Rs. 1,13,330/-. Notices under…
Read summarySaurashtra Cement Limited vs. The DCIT
ITA Nos.362 & 363/RJT/2023Rajkot9 Sept 2024During the assessment proceedings, the Assessing Officer (AO) observed that the assessee company had incurred expenses on maintenance for a guest house at Mumbai amounting to Rs.7,71,084/-. The guest house was occupied by relatives of the e…
Read summaryIncome Tax Appellate Tribunal, Rajkot Bench, Rajkot
ITA No. 231 to 233/RJT/2026Rajkot9 Sept 2026The assessee, Manoj Mohan Prajapati, filed his income return for the assessment year 2019-20 declaring a total income of Rs. 3,35,470/-. Information was received by the Assessing Officer pursuant to a search and seizure action conducted und…
Read summaryShri Rajesh Dineshbhai Solanki vs. The Income Tax Officer
ITA No. 619/RJT/2025Rajkot10 Sept 2026The appeal filed by the assessee pertains to the assessment year 2016-17 and is directed against the order under section 250 of the Income-tax Act, 1961 passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (A…
Read summaryAahan Trading Company v. ITO
ITA No. 355 & 356/RJT/2023Rajkot10 Sept 2026The assessee, Aahan Trading Company, is engaged in the business of transportation and commission income. The assessment was reopened under section 147 of the Income-tax Act, 1961 after expiry of four years from the end of the relevant asses…
Read summaryM/s. Nihal Projects Vs. ITO
ITA Nos. 929/ RJT/2024Rajkot Bench27 Oct 2025The assessee, M/s. Nihal Projects, filed its return of income for the assessment year 2017-18 on 03.11.2017, declaring a total taxable income of Rs. 3,28,650/-. The case was selected for scrutiny, and notices under section 143(2) of the Inc…
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