IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER &

SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा१रणवष१ / Assessment Year: (2013-14 to 2015-16)

Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent)

Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाकीतारीख/Date of Pronouncement : 01/10/2025 आदेश / O R D E R PER Dr. DINESH MOHAN SINHA, JM:

Captioned three appeals filed by the same assessee are directed against the separate orders passed by the Principal Commissioner of Income Tax[(in short “Ld. Pr.CIT”] u/s. 263 of the Act, vide orders dated 25.03.2024.

2. Grounds of appeal(ITA No. 378/Rjt/2024 for AY 2013-14) raised by the assessee are as follows:

“1. The learned Principal Commissioner of Income-tax - 1, Rajkot erred in holding that the assessment order dated 28-03-2022 passed u/s 147 r.w.s. 1448 of the Act was erroneo