THE DY. COMMR. OF INCOME TAX, CIR. TDS,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

TDS for the last several years, and no disallowance on account of non-deduction of TDS was made by the Revenue

SHRI PRASHANTSINH AJITSINH CHAUHAN,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TDS and disallowance for such default. So, the Assessing Officer only verified the limited reason/scope for which the case was selected

JAYSHRI SILK PROCESSING MILLS P. LTD.,,JETPUR vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.170-172/Rjt/2017 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 & 2009-10) बनाम/ Jayshri Silk Processing Mills A.C.I.T, Pvt. Ltd., Central Circle-1, Vs. Pedhla, Rajkot. Jetpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfj5033F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr. सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 17/03/2017, Arising In The Matter Of Assessment Order Passed Under S.153A R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2006-07, 2008-09 & 2009-10. Ita Nos.170-172/Rjt/2017 A.Y.S 2006-07, 2008-09 & 2009-10 At The Outset, We Note That The Assessee Has Filed The Adjournment Application But We Rejected The Same As The Issue Was Covered. Hence, We Proceed To Hear The Appeal Ex-Party Qua The Assessee.

TDS certificate issued by the concerned officer/ AO of the party. But the assessee has not furnished such certificate. Therefore, the AO has disallowed

JAYSHRI SILK PROCESSING MILLS P. LTD.,,JETPUR vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.170-172/Rjt/2017 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 & 2009-10) बनाम/ Jayshri Silk Processing Mills A.C.I.T, Pvt. Ltd., Central Circle-1, Vs. Pedhla, Rajkot. Jetpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfj5033F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr. सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 17/03/2017, Arising In The Matter Of Assessment Order Passed Under S.153A R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2006-07, 2008-09 & 2009-10. Ita Nos.170-172/Rjt/2017 A.Y.S 2006-07, 2008-09 & 2009-10 At The Outset, We Note That The Assessee Has Filed The Adjournment Application But We Rejected The Same As The Issue Was Covered. Hence, We Proceed To Hear The Appeal Ex-Party Qua The Assessee.

TDS certificate issued by the concerned officer/ AO of the party. But the assessee has not furnished such certificate. Therefore, the AO has disallowed

JAYSHRI SILK PROCESSING MILLS P. LTD.,,JETPUR vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.170-172/Rjt/2017 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 & 2009-10) बनाम/ Jayshri Silk Processing Mills A.C.I.T, Pvt. Ltd., Central Circle-1, Vs. Pedhla, Rajkot. Jetpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabfj5033F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr. सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 17/03/2017, Arising In The Matter Of Assessment Order Passed Under S.153A R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To Assessment Years (A.Ys) 2006-07, 2008-09 & 2009-10. Ita Nos.170-172/Rjt/2017 A.Y.S 2006-07, 2008-09 & 2009-10 At The Outset, We Note That The Assessee Has Filed The Adjournment Application But We Rejected The Same As The Issue Was Covered. Hence, We Proceed To Hear The Appeal Ex-Party Qua The Assessee.

TDS certificate issued by the concerned officer/ AO of the party. But the assessee has not furnished such certificate. Therefore, the AO has disallowed

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

disallowance on account of investigation expenses paid by the bank. 4. The Ld.CIT(A) has erred in law and in facts in deleting the addition of Rs.67,10,325/- being the difference in the amount with reference to the TDS

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

disallowance on account of investigation expenses paid by the bank. 4. The Ld.CIT(A) has erred in law and in facts in deleting the addition of Rs.67,10,325/- being the difference in the amount with reference to the TDS

THE ITO, WARD-1(1),, RAJKOT-GUJARAT vs. M/S. DHOLU KCL JPF JV COMPANY,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: C .M. Garg & O. P. Meena

TDS @ 0.281% . Therefore, the AO has disallowed Rs. 13,34,17,238. 4. Being aggrieved, the assessee filed an appeal

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result the appeal of the revenue is partly allowed

disallowance for non-deduction of TDS u/s.40(a)(ia) of the Act. I.T.A No. 945/Rjt/2010 A.Y. 2005-06 Page No 2 ACIT

M/S SHYAM ENTERPRISE,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(3),, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.324/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, M/S Shyam Enterprise, Ward 1(3), Vs. Shop No.3, Prasang Complex, Rajkot. 150 Ft. Ring Road, Rajkot.

disallowance of the TDS credit for Rs. 1,40,426.00 only. 8. The assessee in the year under consideration has claimed

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, TDS-1, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 72/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2009-2010 Vipul H. Popat, I.T.O., Prop. Mathav Agro Industri, Vs. Tds-1, Nilkanthkhandskampound, Rajkot. Dhoraji Road, Upleta, Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001

disallowed the entire amount in the computation of income as no TDS has been made. Once an amount was disallowed

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

disallowance of ₹5 lakhs on account of non-deduction of TDS under the provisions of section 40(a)(ia) of the Act. 13. The AO during

ITO WARD 3(1)(4), RAJKOT-STATION- AMRELI, AMRELI, GUJARAT vs. AVADH AGRI EXPORTS, AMRELI, GUJARAT

In the result, appeal filed by the revenue is dismissed

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

TDS was not made deducted while making the payment/crediting in its accounts which is required to be disallowed. The assessing

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

TDS on the foreign commission payments, assessee was asked, to show cause, why the foreign commission should not be disallowed

THE DCIT, CIRCLE-1,, JUNAGADH vs. M/S KESHODWALA FOODS., VERAVAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/S Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfk6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Ranjit Singh Cit. D.R ""यथ" क" ओर से/Respondent By : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date Of Hearing 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Iv, Rajkot [Ld. Cit(A) In Short] Dated 16/06/2010, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 08/12/2009 Relevant To Assessment Years (A.Y.) 2007- 08. A.Y. 2007-08 The Revenue Has Raised The Following Grounds Of Appeal:

disallowed on account of non-deduction of TDS. 4 Aggrieved assessee preferred an appeal to the learned CIT (A) who deleted

HARDIKKUMAR MAGANBHAI THUMAR,RAJKOT vs. THE INCOME TAX OFFICER WARD 1(1)(1), RAJKOT

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

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 625/Rjt/2025 "नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Hardikkumar Maganbhai Thumar Vs. The Income Tax Officer, Ward Jetalsar, Jetalsar Post, Jetpur Rajkot- 1(1)(1),/Rkt. 360360.Gujarat It Office, New Aaykar Bhavan, Vatiaka, Rajkot. Gujarat 360360 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Axupt8837F (Appellant) (Respondent) Appellant By : Shri Kishor Gheewala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23 / 12 /2025 Date Of Pronouncement : 05 / 01 /2026

disallowance for non-deduction or non- payment of TDS only 30% of the amount on which the tax has not been

ANKUL CONSTRUCTION CO.,RAJKOT vs. THE ASSIT. DIRECTOR OF INCOME TAX , CPC BENGLURU/ITO WD-1(2)(1), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 484/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) Anukul Constriction Co. Vs. Asstt. Director Of Income 901, Aalap-B, Opp. Shastri Ground, Tax, Cpc Bangaluru / Ito Limda Chowk, Ward 1(2)(1), Rajkot – 360001 Aayakar Bhavan, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfa2385E (Appellant) (Respondent) Appellant By : Shri Jay Kathrani, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 04/02/2025 Date Of Pronouncement : 17/02/2025

disallowance made by the CPC u/s. 40a(ia) for non-compliance of TDS provisions. The disallowance made is clearly as per the provisions

PUNABHAI G. PARDAVA,,DHARI vs. INCOME TAX OFFICER, WARD-3(1)(4),, AMRELI

In the result, the appeal preferred by the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

TDS has made by the assessee. Therefore, the entire rent payment of 3,60,000/- disallowed under Section 40(a)(ia) of the Act. 3. Aggrieved