THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 135/RJT/2023Status: DisposedITAT Rajkot19 June 2025AY 2008-0953 pages
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What did the Tribunal hold?

The ITAT consolidated appeals from different assessees and assessment years, involving common and identical issues. The Tribunal considered the grounds of appeal, including challenges to additions made on account of unexplained cash deposits and the nature of the assessee's business.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard a consolidated set of appeals concerning multiple assessment years and assessees. The appeals arose from assessment orders passed under Section 153A read with other sections of the Income Tax Act, 1961, and penalty proceedings.

What were the issues?

The key issues involved the validity of additions made for unexplained cash deposits and whether the assessee was engaged in the business of an Angadiya/Shroff or involved in money laundering/hawala activities.

Which sections of the Income-tax Act were involved?

Section 153A,Section 144,Section 147,Section 143(3),Section 271(1)(c)

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Cases cited in this judgment(6)Show 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.

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- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Vs.

Thavrani, 4- Parsana Nagar, Shri Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 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 The Income Tax Officer, Ward- Thavrani, 4- Parsana Nagar, Shri 1(2)(1), Aaykar Bhavan, 5th Floor, Vs.

Vaheguru Grupa, Near Refugee Room No. 517, Race Course Ring Colony, Rajkot-360 001 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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