SHRI SHITALBHAI RASIKLAL RAVANI & SMT. BHAVNABEN SHITALBHAI RAVANI ,RAJKOT vs. THE CHIEF CIT, TDS, AHMEDABAD

In the result, both the appeals of the applicants are dismissed

Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.

132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or (c) an order passed by a Principal Commissioner or Commissioner 80[under section 12AA

SMT. BHAVNABEN SHITALBHAI RAVANI,RAJKOT vs. THE ITO(TDS-2), RAJKOT

In the result, both the appeals of the applicants are dismissed

Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.

132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or (ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC; or (c) an order passed by a Principal Commissioner or Commissioner 80[under section 12AA

SHRI SHITALBHAI RASIKLAL RAVANI,RAJKOT vs. THE ITO(TDS)-2, RAJKOT

Accordingly, in our considered view, the present appeal is not maintainable and hence the present appeal is being dismissed as non- maintainable

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS) dismissed the application for waiver of interest filed by the assessee, with the following observations: “4. The contentions of the applicants made through application dated 27.04.2019 and submission dated 05.12.2019 have been considered. The assessee requested that their application may be considered in the light CBDT Circular dated 27.03.2017. Circular No.11/2017 dated 24.03.2017 (not 27.03.2017 as mentioned

ACTIONWARE INDIA PRIVATE LIMITED ,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.317/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2014-15 Actionware India Pvt. Ltd. The Pr.Cit-1 बनाम 316, Sagar Arcade Rajkot. Gandal Road Vs. Opp: Union Bank Of India Rajkot 360 002 (Gujarat) Pan : Aacck 3445 Q (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

132(4) of the I.T. Act of Shri Bharat Padia, Executive Director and in the statement he had admitted that whatever facts stated about the accommodation entries/transactions in DPCL/DCAL or Dishman Group entities are true and correct and that all these bogus transactions were being carried out as per his instructions. With regard to merits of the issue

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

132 of the Act, was\ncarried out at the residential, as well as business premises of the assessee, on\n20.05.2013. Thereafter, in response to the notice u/s 153A of the Act, dated\n10.10.2013, the assessee filed return of income, on 08.08.2014, declaring total\nincome of Rs.2,66,40,980/-. Accordingly, in this case, assessment u/s 143(3)\nr.w.s 153A

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

132 of the Act, was\ncarried out at the residential, as well as business premises of the assessee, on\n20.05.2013. Thereafter, in response to the notice u/s 153A of the Act, dated\n10.10.2013, the assessee filed return of income, on 08.08.2014, declaring total\nincome of Rs.2,66,40,980/-. Accordingly, in this case, assessment u/s 143(3)\nr.w.s 153A

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. The penalty confirmed is totally\nunjustified on facts was also in law and may kindly be deleted.\n5.\nThe relevant material facts, as culled out from the material on record, are\nas follows. The assessee, before us, is an in individual and has originally filed\nreturn of income u/s 139(1) of the Act, on 30.09.2008, declaring total income

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

132 of the Act, was\ncarried out at the residential, as well as business premises of the assessee, on\n20.05.2013. Thereafter, in response to the notice u/s 153A of the Act, dated\n10.10.2013, the assessee filed return of income, on 08.08.2014, declaring total\nincome of Rs.2,66,40,980/-. Accordingly, in this case, assessment u/s 143(3)\nr.w.s 153A

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

132 of the Act, was\ncarried out at the residential, as well as business premises of the assessee, on\n20.05.2013. Thereafter, in response to the notice u/s 153A of the Act, dated\n10.10.2013, the assessee filed return of income, on 08.08.2014, declaring total\nincome of Rs.2,66,40,980/-. Accordingly, in this case, assessment u/s 143(3)\nr.w.s 153A

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

132 of the Act, was\ncarried out at the residential, as well as business premises of the assessee, on\n20.05.2013. Thereafter, in response to the notice u/s 153A of the Act, dated\n10.10.2013, the assessee filed return of income, on 08.08.2014, declaring total\nincome of Rs.2,66,40,980/-. Accordingly, in this case, assessment u/s 143(3)\nr.w.s 153A

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

DCIT, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

DCIT, CENTRAL CIRCLE-1, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

DCIT, CENTRAL CIRCLE-1, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

DCIT, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

4 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Further, the file named 'TESTING3.xlsx' contained a summary of all such individual apartment wise sheets. The same is reproduced hereunder for reference - Page 5 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris Page