SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT
What did the Tribunal hold?
The Tribunal consolidated appeals from different assessees due to common issues. The primary dispute revolves around the deletion of additions made by the Assessing Officer on account of unexplained cash deposits, with the Revenue arguing for the application of deeming provisions.
What were the facts?
The appeals involve multiple assessees and assessment years, arising from assessment orders under section 153A r.w.s 144 r.ws. 147/143(3) and penalty proceedings. A key issue concerns unexplained cash deposits in bank accounts following search actions.
What were the issues?
Whether the Commissioner (Appeals) erred in deleting additions on account of unexplained cash deposits, and whether the Tribunal has the power to independently examine facts and apply legal provisions to determine correct taxable income.
Which sections of the Income-tax Act were involved?
Section 153A,Section 144,Section 147,Section 143(3),Section 271(1)(c),Section 68,Section 69,Section 69A,Section 69D
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Cases cited in this judgment(6)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Jute Corporation of India Ltd. v. CIT1,372 citing187 ITR 688 · 1991 · SC
- CIT v. Shapoorji Pallonji Mistry278 citing44 ITR 891 · 1962 · SC · Read judgment
- CIT v. Indian Express (Madurai) Pvt. Ltd.93 citing140 ITR 705 · 1983 · HC
- State of Tamil Nadu v. Arulmurugan and Company49 citing51 STC 381 · 1982 · HC
- Ramco Cement Limited v. DCIT43 citing55 Taxmann.com 79 · 2015 · HC
- Distributor (Baroda) Private Limited v. Union of India35 citing22 Taxmann 49 · 1985 · SC
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारण वर्ष / Assessment Years: (2007-08 & 2008-09)
Income Tax Officer, Ward- 1(2)(1), Aaykar Bhavan, 5th Floor, Room No. 517, Race Course Ring Road, Rajkot-360 001 Vs. Shri Kherajmal Lekhrajbjai Thavrani, 4- Parsana Nagar, Shri Vaheguru Grupa, Near Refugee Colony, Rajkot-360 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Assessment Year: (2007-08 & 2008-09)
Shri Kherajmal Lekhrajbjai Thavrani, 4- Parsana Nagar, Shri Vaheguru Grupa, Near Refugee Colony, Rajkot-360 001 Vs. The Income Tax Officer, Ward- 1(2)(1), Aaykar Bhavan, 5th Floor, Room No. 517, Race Course Ring Road, Rajkot-360001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Applicant) (Respondent) आयकर अपील सं./ITA No. 16/RJT/2019 (निर्धारणवर्ष / Assessment Year: (2010-11)
Damjibhai Lekharj Tharvani C/o. Sarda & Sarda, CAs, 1st Floor, "Sakar" Opp. Rajkumar College, Dr. Radhakrishnan Road, Rajkot-360 001 Vs. Income Tax Officer,
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