THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

251/-. (iii). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (iv ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (v) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

251/-. (iii). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (iv ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (v) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

251/-. (iii). Ground No.2 in revenue`s appeal in ITA No. 235/RJT/ 2016, for assessment year 2011–12, at Rs.1,75,45,575/-. (iv ) Ground No.2 in revenue`s appeal in ITA No.236/RJT/ 2016, for assessment year 2012–13 at Rs.88,53,458/-. (v) Ground No.1 in revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year

BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT

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

Bench: Us.

251/- on account of non-deduction of TDS under section 194A read with section 40(a)(ia) of the Act. The facts in brief are that the assessee in the present case is an individual and engaged in the business of Saree Printing job work. The assessee during the year claimed to have paid interest on the money borrowed without

THE ASSISTANT COMMR. OF INCOME TAX, CIRCLE-3,, JAMNAGAR vs. SHRI MILANKUMAR M. POBARU,, JAMNAGAR

Appeal of the Revenue is partly allowed

TDS on interest is not envisaged in the-provisions on I.T.A No. 290/Rjt/2016 A.Y. 2013-14 Page No 11 Shri Milankumar M. Pobaru vs. ACIT the interest paid to sundry creditors. This interest is in normal course of trading activity and is not at par with interest on loan/borrowing. Hence question of disallowance u/s.40(a)(ia) does not arise. Accordingly

KRISHNA CONSTRUCTION CO,TALALA, JUNAGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

In the result, ground no.2(e ) raised by the assessee, is partly allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.608/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2018-19 Krishna Construction Co. The Dcit, Cir.1(1) बनाम Below Dr.Antalas Hospital Rajkot. Station Road, Talala (Gir) Vs. Junagadh. Pan : Aaifk 8897 P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई क" तार"ख /Date Of Hearing : 22/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini:

section 40(a)(ia) of the Act. The ld.Counsel for the assessee has fairly agreed that the assessee paid such amounts to the Chartered Accountant, against his fee, without deducting TDS, therefore, the fee being paid by firm without deducting TDS, hence the addition of Rs.12,600/- may be confirmed.We have heard both the parties. We accept the prayer

VALOUR AUTOPACK,GOR KHIJADIYA, MORBI GUJARAT vs. THE PR. CIT 1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

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

Section 269SS taken or accepted were as under: (i) Sunil PragjibhaiKanani - Rs.8,40,000/- (ii) RajeshbhaiGorhanbhaiGami-Rs. 12,00,000/- (iii) Virat Packaging - Rs.60,00,000/-. (iv). Kartik Industries - Rs. 1,00,00,000/- (v) Kalpeshbhai Mansukhbhai Charola - Rs.4,20,000/- (vi) Prapti Corporation-Rs. 35,00,000/- (vii). V-Box Autopack-Rs. 15,00,000/- Valour Autopack ITA No.271

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)

section 143(3) r.w.s. 147of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 23.08.2016. ITA No. 649/Rjt/2024 AY. 2011-12 SUNSHINE TILES COMPANY P. LTD. 2. Grounds of appeal raised by the Revenue are as follows: “1. The learned CIT(A) has erred in law on facts in deleting the addition

ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM vs. KAMLESH DEORAJ JAIN, GANDHIDHAM

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 594/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Assistant Commissioner Of Income Vs. Kamlesh Deoraj Jain, Tax, Bbz-N-108, Khanna Market, Plot No. 20/A, Sector No. 8, Gandhidham, Gandhidham Gandhidham Gujarat 370201 Gujarat 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (Appellant) (Respondent) Appellant By : Shri Sunil Maloo, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 21/ 01 /2026

1. The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.2,94,72,993/- made on account of rejection of book results. 2. The Ld. CIT(A) has erred in law and on fact in deleting the addition following the order of the Tribunal in the instant case of the assessee