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

TDS was made from alleged payment of\ncommission in view of section 194H of the Income tax Act 1961. Therefore the\nclaim of payment of commission amounting to Rs.3,00,000/- was disallowed\nand added to the total income of the assessee. In respect of this addition, penalty\nu/s 271(1)(c

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.

TDS was made from alleged payment of commission in view of section 194H of the Income tax Act 1961. Therefore the claim of payment of commission amounting to Rs.3,00,000/- was disallowed and added to the total income of the assessee. In respect of this addition, penalty u/s 271(1)(c

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

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

TDS was made from alleged payment of commission in view of section 194H of the Income tax Act 1961. Therefore the claim of payment of commission amounting to Rs.3,00,000/- was disallowed and added to the total income of the assessee. In respect of this addition, penalty u/s 271(1)(c

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

c) Explanation 2 has been inserted in section 195(1), w.e.f A.Y. 1962-63 to clarify that obligation to comply with section 195(1) and to make deduction there under applies and shall be deemed to have always applied and extends and shall be deemed to have always extended to all persons, resident or non-resident, whether

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.

1. Jaya Inc. Korea Commission Rs.12,13,74,525 No 2. Yuyao Shenghao Intl Co China Commission Rs. 80,21,825 No Ltd. 3. Baruffi Andrea Switzerland Commission Rs. 10,35,000 No 4. C & D Logistics Group Co China Commission Rs. 5,98,740 No Ltd 5. Climus Maxus Ltd Hong-Kong Commission

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT 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 | बनाम Main Road, Rajkot-3600 001 Vs. Pan: Aampl 3903 F Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (अपीलार्थी/Assessee) (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 : 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

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

271(1)(c) of the Income Tax Act, 1961 for the Assessment Years 2004-05 and 2005-06. Since in all these appeals/cross- objections, issues and facts are intertwined to each other, we proceed to dispose of all by this common order for the sake of brevity and convenience. 3. Before adverting the specific grievance of the parties in particular

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 officer for non-deduction of taxes at source towards purchase of property. However, it was submitted that as per Section 253 of the Act, there is no such sub-Section under which appeal could be filed before the Tribunal, and accordingly the present appeal is not maintainable in the first instance. 6. We have been perused the rival contentions

THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT vs. M/S BACKBONE CONSTRUCTION P. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.54-56/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2008-2009, 2009-10 & 2010-11 D.C.I.T, M/S.Backbone Construction Pvt. Ltd., Circle-1(1), Vs. Ekta House, 2-Jalaram, Rajkot University Road, Rajkot. Pan: Aaccb1167C

271(1)(c) of the Act. 4. Briefly stated facts are that the assessee is a private limited company and engaged in the business of construction of Road, dams, water supply, water purification and other infrastructure work on behalf of the government. A search was carried out at the premises of the assessee company

THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT vs. M/S BACKBONE CONSTRUCTION P. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.54-56/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2008-2009, 2009-10 & 2010-11 D.C.I.T, M/S.Backbone Construction Pvt. Ltd., Circle-1(1), Vs. Ekta House, 2-Jalaram, Rajkot University Road, Rajkot. Pan: Aaccb1167C

271(1)(c) of the Act. 4. Briefly stated facts are that the assessee is a private limited company and engaged in the business of construction of Road, dams, water supply, water purification and other infrastructure work on behalf of the government. A search was carried out at the premises of the assessee company

THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT vs. M/S BACKBONE CONSTRUCTION P. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.54-56/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2008-2009, 2009-10 & 2010-11 D.C.I.T, M/S.Backbone Construction Pvt. Ltd., Circle-1(1), Vs. Ekta House, 2-Jalaram, Rajkot University Road, Rajkot. Pan: Aaccb1167C

271(1)(c) of the Act. 4. Briefly stated facts are that the assessee is a private limited company and engaged in the business of construction of Road, dams, water supply, water purification and other infrastructure work on behalf of the government. A search was carried out at the premises of the assessee company

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.

1) of section 115VZC; or (c) an order passed by a Principal Commissioner or Commissioner 80[under section 12AA or section 12AB] or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending

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.

1) of section 115VZC; or (c) an order passed by a Principal Commissioner or Commissioner 80[under section 12AA or section 12AB] or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending

SHRI ANILKUMAR AMARNATH AGARWAL,,JAMNAGAR vs. THE ITO, WARD-1,, JAMNAGAR

In the result, appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year : 2013-14 Anilkumaramarnathagarwal Vs. Ito, Ward-1 27/2, Panchvatisociety Jamnagar. Nr.Gaushala Jamnagar 361 008. Gujarat. अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : None Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 29/07/2022

TDS on the same. Accordingly, this interest income was added to his income and penalty proceedings under section 271(1)(c

M/S J.K. TRANSPORT & CONSTR. CO.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 271(1)(c) of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised the following grounds of appeal:- I.T.A No. 168/Rjt/2018 A.Y. 2004-05 Page No 2 M/s. J.K. Transport & Constr. Co. vs. Dy. CIT “1. The Commissioner of Income-tax (Appeals)-1, Rajkot erred in confirming imposition of penalty u/s. 271(1)(c

M/S. EAGLE CORPORATION PVT. LTD.,RAJKOT vs. THE DCIT, CIRCLE-1 (2), RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13 M/S. Eagle Corporation Pvt. Ltd., Vs. Dy. Commissioner Of Income Tax, “Ëagle House” Circle-1(2), Rajkot. Near Moti Tanki Chowk, Rajkot – 360 001. [Pan – Aaace 8903 H] (Appellant) (Respondent) Appellant By : None 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:

271(1)(c) of the IT Act on addition on account of interest income of Rs.3,32,587/- is unwarranted, unjustified and bad ion law.” 3. The assessment was completed on 26.03.2015 thereby making the addition in respect of donation, TDS expenses, income from dividends and income from interests by the Assessing Officer. The Assessing Officer under Section

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

TDS) credit allowed (Rs. 3,41,378/- Hence, the charging of interest under Section 2348 is illegal, notwithstanding its consequential nature. 9. Leave to Add/Amend: The Appellant craves leave to add, amend, alter, or delete any of the above Grounds of Appeal at any time before or during the hearing of this appeal. 3. That the Ld. Council

VRAJ AND VAJ CONSTRUCTION,JAMNAGAR vs. THE ACIT, CIRCLE - 2, JAMNAGAR

In the result, appeal filed by the Assessee is allowed

TDS returns by TRACES sight of the government of India. At this out set we are discussing this issue with the GE Ahmedabad but this being old matter and in view of some problems in government accounting system we are not in a position of get the correct information from GE hence we request your good self to please

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) ..

271(1)(c) of the Act relevant to Assessment Year (A.Y) 2005-06. First we take up Revenue’s appeal bearing ITA No. 995/RJT/2010 for A.Y. 2005-06. The Revenue has raised the following grounds of appeal. 1. The Ld.CIT(A)-II, Rajkot has erred in law and on facts of the case in granting relief of Rs.2