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

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

139(1) and the same is not allowable. 15. Per contra, the Ld. A.R. appearing for the assessee supported the order of the CIT(A) and also submitted that the Revised return were been filed within the prescribed time limit and also before completion of the regular assessment. Therefore, the assessee is eligible for deduction under 80JJA

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

139(1) and the same is not allowable. 15. Per contra, the Ld. A.R. appearing for the assessee supported the order of the CIT(A) and also submitted that the Revised return were been filed within the prescribed time limit and also before completion of the regular assessment. Therefore, the assessee is eligible for deduction under 80JJA

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 within due date under section 139(1) of the Act and after relying on the ITO Wd-1(1

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

1) of section 139. This section 40(a)(ia) of the Act refers only to the duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payment falling under various TDS

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

1) of section 139. This section 40(a)(ia) of the Act refers only to the duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payment falling under various TDS

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

1) of section 139. This section 40(a)(ia) of the Act refers only to the duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payment falling under various TDS

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

1), for clauses (c) to (e), the following clauses shall be with effect from the 1st day of June, 2015, namely:- (c) the fee, if any, shall be computed in accordance with the provisions of Section 234E; (d) the sum payable by, or the amount of refund due to the deductor shall be determined after adjustment of the amount computed

SHRI CHAMUNDA CREDIT COOPERATIVE SOCIETY LTD.,,RAJKOT vs. INCOME TAX OFFICER,TDS-2,, RAJKOT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.32/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, Shri Chamunda Credit Cooperative Tds-2, Vs. Society Limited, Rajkot. Famous Shopping Centre, 150 Feet Ring Road, Near Parijat Party Plot, Chandra Park Main Road, Rajkot-360005. Pan: Aabas9343J

TDS under section 194H of the Act. Therefore the assessee was treated as the assessee in default under the provisions of section 201(1)/(1A) of the Act. 6.1 However, we note that there is an amendment in the 1st proviso to Sec. 201 of the Act, wherein, if any payee has paid the taxes by offering/disclosing the said receipt

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

139(1) or in the return filed in response to the notice u/s.148 of the I.T. Act. The Assessing Officer stated that the appellant initially did not claim exemption u/s.10(23C)(iiiab)(iiiad) of the Act in the ITR u/s.139(1) as well as return filed in response to notice u/s. 148 of the Act. Further, the appellant has claimed

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

139(1) or in the return filed in response to the notice u/s.148 of the I.T. Act. The Assessing Officer stated that the appellant initially did not claim exemption u/s.10(23C)(iiiab)(iiiad) of the Act in the ITR u/s.139(1) as well as return filed in response to notice u/s. 148 of the Act. Further, the appellant has claimed

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) बनाम Vs. Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 05/03/2025 : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, 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 etc. As far as the issue of retraction of statements by impugned parties and their subsequent filing of sworn affidavits alleging coercion and duress is concerned, i! is seen that the appellant has attempted to introduce the impugned sworn affidavits as additional evidences Apropos, to the discussions made m the preceding paras, it has been held'that

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 etc. As far as the issue of retraction of statements by impugned parties and their subsequent filing of sworn affidavits alleging coercion and duress is concerned, i! is seen that the appellant has attempted to introduce the impugned sworn affidavits as additional evidences Apropos, to the discussions made m the preceding paras, it has been held'that

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 etc. As far as the issue of retraction of statements by impugned parties and their subsequent filing of sworn affidavits alleging coercion and duress is concerned, i! is seen that the appellant has attempted to introduce the impugned sworn affidavits as additional evidences Apropos, to the discussions made m the preceding paras, it has been held'that

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

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

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal

M/S. EPP COMPOSITES PVT. LTD.,,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, , RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14 M/S. Epp Composites Pvt. Ltd., Vs. The Principal Commissioner Plot No.2646, Gidc Metoda, Of Income Tax, Rajkot – 1. Rajkot. [Pan – Aabce 2957 Q] (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ar Respondent By : Shri B.D. Gupta, Dr Date Of Hearing : 04.08.2022 Date Of Pronouncement : 14.09.2022 O R D E R Per Suchitra Kamble: This Appeal Is Filed By The Assessee Against The Order Dated 26.03.2018 Passed By The Principal Commissioner Of Income Tax-1, Rajkot For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:

TDS was credited into the Government account only in March 2014 which is beyond the period mentioned in Section 40(a)(i) of the Act, i.e. after the date of filing the return under Section 139(1