SHRI HARILAL LAXMIDAS VAISHNANI,RAJKOT vs. THE ACIT/DCIT(INT. TAXN.), RAJKOT

In the result, in view of the discussion above and the facts placed on record before us, we are hereby allowing the appeal of the assessee

TDS was also deducted at the time of payment. In our considered view, the assessee has been able to sufficiently demonstrate that he was having sufficient cash balance from past withdrawals in order to make the aforesaid deposits

SHRI JIGNESH CHANDULAL HIRPARA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-3(2), RAJKOT-GUJARAT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No.45/Rjt/2015 ("नधा"रण वष" / Assessment Year : 2008-09) Jignesh Chandulal Hirpara, Ito, बनाम/ 903-Trimurti Tower, Mahadev Ward – 3(2), Vs. Wadi, Opp. Haveli, Rajkot. Laxminagar, Main Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Abvph 5468 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri M. J. Ranpura, A.R. ""यथ" क" ओर से/Respondent By : Smt. Usha N Shrote, Sr.D.R.

cash book from which such retail sales of milk was credited which was deposited into the bank account, from which cheques were issued to the principals, M/s. Mother Dairy, This has also been verified. 5.5 With regard to the AO's finding that no TDS

DEPUTY COMMIOSSIONER OF INCOMETAX, JAMNAGAR vs. VASANTBHAI MULJIBHAI KANANI, JAMNAGAR

In the result, appeal filed by the revenue is dismissed, whereas appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Dy. Cit, Cir-1 Vasantbhai Muljibhai Kanani बनाम Jamnagar. Plot No.7, Ambica Enterprise Vs. Sardar Patel Ind. Estte-4 Indira Road Opp: Jakat Naka, Jamnagar-361004 (Guj) Pan : Aitpk 8038 P आयकर अपील सं /.Ita No.08/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Vasantbhai Muljibhai Kanani Dy. Cit, Cir-1 बनाम Plot No.7, Ambica Enterprise Jamnagar. Sardar Patel Ind. Estte-4 Vs. Indira Road Opp: Jakat Naka, Jamnagar- 361004 (Guj) Pan : Aitpk 8038 P (अपीलाथ"/Assessee) : (""यथ"/Respondent)

cash deposited by the landers is not accounted income and confirmed that addition of Rs.15,82,200/- such action is against the natural justice.” 4. Ground Nos.1, 2 and 3 raised by the Revenue relates to one issue, that is, deleting the addition of Rs.3,47,91,594/-, made by the assessing officer resorting to the provisions of section

SHRI DEEPAK INDRAKUMAR BHAGCHANDANI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM

In the result, appeal of the assessee is allowed

Bench: Shri Pramod Kumar & Shri Mahavir Prasad

deposited in the Kotak Mahindra Bank savings account from unexplained sources of income and therefore an addition of Rs.20,42,611/- is made to the total income of the assessee as unexplained cash credit u/s.69. 3.2 Addition of Rs.55,050/- towards commission and insurance income. On verification of 26AS data available on record in the case, it was gathered that

SMT. CHANDRAKALA M. JUNEJA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.995/Rjt/2010 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Ito, Smt Juneja Chandrakala Ward-1, Mohinder, Vs. Gandhidham, 31, Tanker Owner Association Building, N.H. Way, Gandhidham-Kutch. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. आयकर अपील सं./I.T.A. No.930/Rjt/2010 & आयकर अपील सं./I.T.A. No.453/Rjt/2013 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Smt. Chandrakala M. Juneja, Ito, 31, Taker, Owners Asso. Ward-1, Vs. Bldg. Gandhidham. Gandhidham. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

TDS Certificate issued by Agrawal Auto mobiles it is notice that assessee has received freight amounting to Rs.13,42,459/- from Agrawal Auto Mobiles. And therefore, the assessee's claim is not tenable. (4) The assessee has claim to have received Rs.l,39,000/- as maturity amount of recurring deposit. However, failed to substantiate here claim. (5) The assessee

THE ITO, WARD-1,, GANDHIDHAM vs. SHRI JUNEJA CHANDRAKALA MOHINDER,, GANDHIDHAM

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.995/Rjt/2010 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Ito, Smt Juneja Chandrakala Ward-1, Mohinder, Vs. Gandhidham, 31, Tanker Owner Association Building, N.H. Way, Gandhidham-Kutch. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. आयकर अपील सं./I.T.A. No.930/Rjt/2010 & आयकर अपील सं./I.T.A. No.453/Rjt/2013 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Smt. Chandrakala M. Juneja, Ito, 31, Taker, Owners Asso. Ward-1, Vs. Bldg. Gandhidham. Gandhidham. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

TDS Certificate issued by Agrawal Auto mobiles it is notice that assessee has received freight amounting to Rs.13,42,459/- from Agrawal Auto Mobiles. And therefore, the assessee's claim is not tenable. (4) The assessee has claim to have received Rs.l,39,000/- as maturity amount of recurring deposit. However, failed to substantiate here claim. (5) The assessee

SMT. JUNEJA CHANDRAKALA MOHINDERKUMAR,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1,, GANDHIDHAM

In the result, the appeal of the revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.995/Rjt/2010 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Ito, Smt Juneja Chandrakala Ward-1, Mohinder, Vs. Gandhidham, 31, Tanker Owner Association Building, N.H. Way, Gandhidham-Kutch. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. आयकर अपील सं./I.T.A. No.930/Rjt/2010 & आयकर अपील सं./I.T.A. No.453/Rjt/2013 ("नधा"रण वष" / Assessment Year :2005-06) बनाम/ Smt. Chandrakala M. Juneja, Ito, 31, Taker, Owners Asso. Ward-1, Vs. Bldg. Gandhidham. Gandhidham. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppj1084J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

TDS Certificate issued by Agrawal Auto mobiles it is notice that assessee has received freight amounting to Rs.13,42,459/- from Agrawal Auto Mobiles. And therefore, the assessee's claim is not tenable. (4) The assessee has claim to have received Rs.l,39,000/- as maturity amount of recurring deposit. However, failed to substantiate here claim. (5) The assessee

ACIT, CIRCLE-1(1), RAJKOT vs. SUNSHINE TILES COMPANY PVT. LTD., MORBI

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 649 /Rjt/2024 ("नधा"रण वष"/Assessment Year: (2011-12) Asstt. Commissioner Of Income Sunshine Tiles Company Pvt. Tax, Cir-1(1), Rajkot Ltd. Vs. Room No. 502, Aayakar Bhavan, S. No. 150 160/P1, B/H Sunhil Race Course Ring Road, Ceramics 8-A, National Highway, Rajkot – 360001 Rajkot – 360001 [Pan No.: Aancs3264L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

cash deposit just prior to advancing of loan. The loan has been subsequently repaid through banking channel only. Interest is paid on the deposit and TDS

SHRI GAJRAJ NATUBHA JETHVA,JAMNAGAR vs. THE ITO WARD-3 (2), JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee is allowed in terms indicated above

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 426/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Gajraj Natubha Jethva Vs. Income Tax Officer, Ito Ward – Sikka Patiya, Moti Khavadi, 3(2), Taranjali Building, Nr. Amber Jamnagar-361140 Cinema, Pt. Nehru Marg, Hospital Road Jamnagar - 361140 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akypj9388E (Appellant) (Respondent) Appellant By : Smt. Astha Maniyar, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 24/03/2025 Date Of Pronouncement : 17/06/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

TDS liability, cash deposits, complete details of expenses, ledger for commission paid of Rs. 25,64,689/-, credit note to retailer

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

cash deposit made by assessee in any of bank accounts and there was no information of any escaped income with Assessing Officer so as to initiate reopening proceedings - Moreover, explanation given by assessee in reply to notice under section 148A(a) and documents annexed therewith, prima facie, showed that there was no income earned by assessee but there was excess

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

cash deposit made by assessee in any of bank accounts and there was no information of any escaped income with Assessing Officer so as to initiate reopening proceedings - Moreover, explanation given by assessee in reply to notice under section 148A(a) and documents annexed therewith, prima facie, showed that there was no income earned by assessee but there was excess

SHIVAMY OVERSWAS (INDIA) PRIVATE LIMITED,RAJKOT vs. INCOME TAX OFFICER, WARD 1 (1)(5), RAJKOT

The appeal is hereby dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.393/Rjt/2023 Assessment Year: (2012-13) (Hybrid Hearing) Shivamy Overseas (India) Pvt. Vs. Income Tax Officer, Ward- Ltd. 1(1)(5) Shop No. 1, New Enpire Aaykar Bhavan, Race Ring Road, Building, Nr. Indira Circle, Rajkot - 360001 University Road Rajkot – 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalcs8171Q (Appellant) (Respondent)

cash generated is deposited in bank account. 4) That the appellant has shown commission income of Rs. 54054/-. However TDS

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

cash to the Survey team, deposited applicable Income Tax there on. Then after your Appellant's case was selected for compulsory scrutiny, your Appellant, necessary details, documents and explanations, Ld.assessing officer Accepted the retune income and passed assessment order u/s 143(3) on 15-04-2021. Then after Ld. PCIT Jamnagar passed an order u/s. 263 for levy of higher

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

cash to the Survey team, deposited applicable Income Tax there on. Then after your Appellant's case was selected for compulsory scrutiny, your Appellant, necessary details, documents and explanations, Ld.assessing officer Accepted the retune income and passed assessment order u/s 143(3) on 15-04-2021. Then after Ld. PCIT Jamnagar passed an order u/s. 263 for levy of higher

PARTH GARLIC,JUNAGADH vs. INCOME TAX OFFICER , JUNAGADH

In the result, the appeal of the assessee is allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

deposited cash which does not have nexus with the sales instances recorded by the assessee. Therefore, considering the facts and circumstances of the case, inadequacy of supportive documents to claim income and expenditure, while making the assessment on dated 08.04.2021, the assessing officer rejected the books of accounts of the assessee under section 145 of the IT Act. Therefore

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

cash credit u/s. 68 of the Act. 8. About disallowance u/s.43B of the Act, the assessing officer, while perusing Form no.3CD of Tax Audit Report, it was noticed that as per Col. No.26(i)(B)(b) the assessee has incurred following liabilities by debiting P & L account, however, assessee had not paid the said liabilities on or before the date

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S TIRTH AGRO TECHNOLOGY PVT. LTD.,, GONDAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

cash from the bank after depositing the cheque and these parties were operating from the premises of the assessee do not render the claim of the assessee as false. vii. Similarly, the mismatch in the signature cannot be a ground to hold the job charges as bogus ones the transaction has been established based on other documents including

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

In the result, the appeal of the assessee is allowed for the statistical purposes

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS deducted on interest payments. However, the AO noticed that there were cash deposits in the bank account of loan