M/S. SURENDRANAGAR DISTRICT CO-OP. MILK PRODUCERS UNION LTD. ,SURENDRANAGAR vs. THE DCIT, SURENDRANAGR CIRCLE,, SURENDRANAGAR

Appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""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 20/09/2019 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 The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

2. That, the learned CIT(A) has wrongly confirmed the disallowance of contribution to Employees' Provident Fund and Employees' State Insurance of Rs. 4,05,105/- u/s 43B of I.T. Act, 1961 by stating that the same is not deposited within the due date prescribed under section 36(1 )(va) of the I. T. Act, 1961. 3. That, the learned

MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

section 263 of the Income-tax Act, 1961. The MansukhbhaiKanjibhai Sakariya Vs. Pr.CIT 3 learned PCIT, on perusal of case records, it was noticed that during the previous year 2015-16 relevant to assessment year (A.Y.) 2016-17, the assessee had received interest on enhanced compensation on acquisition of agricultural land of Rs.1,89,62,258/-, along with other

BABUBHAI KANJIBHAI SAKARIA,JETPUR vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 11/02/2025, which in turn arises out of an order passed by the Assessing Officer dated 21/12/2018 u/s 143(3) of the Income Tax Act, 1961. Babubhai K. Sakaria 2. Grounds of appeal raised

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

3. On merit, Learned Counsel for the assessee, submitted that the issue involved in the appeal of the assessee is that assessee had received interest on enhanced compensation of Rs. 18,51,082/- on account of compulsory acquisition of agricultural land, which is exempted under section 10(37) of the Income tax Act 1961. However, assessing officer treated

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

section 194J of the Act. Hence, the ground of appeal of the Revenue is allowed for statistical purposes. 28. The fourth ground raised by the Revenue is in relation to the difference in income declared in return and shown in form 16A. 29. The assessee has claimed the TDS concerning job charges received

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

section 194J of the Act. Hence, the ground of appeal of the Revenue is allowed for statistical purposes. 28. The fourth ground raised by the Revenue is in relation to the difference in income declared in return and shown in form 16A. 29. The assessee has claimed the TDS concerning job charges received

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

PARAG MAKANBHAI PARSANA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

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.

2) or sub-section (3) of that section Held, yes" 8. Therefore, assessing officer observed that in the assessee`s case, since the assessee has not deducted tax at source, nor he has taken any approval from the assessing officer, therefore, the payments to non-resident of Rs. 13,96,33,023/-, is not eligible as an allowable expense

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

TDS amount. Initially, the order passed under section 263 of the Act was not challenged by the assessee before the higher forum i.e. ITAT. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 6 13. The AO in pursuance to the direction of the learned CIT under section 263 of the Act enhanced the income of the assessee by the amount

ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1(2),, RAJKOT

Appeal of the assessee is partly allowed for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy, आयकर अपील सं./Ita Nos. 424 & 425/Rjt/2018 वष"/Asstt. Years: 2009-2010 & 2010-2011 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" Adhyakshya Lok Mela Amlikaran Ito Sammittee Vs. Ward-1(2), A.D. Vyas & Co., Kotecha Nagar Rajkot Main Road, Opp. Kotecha Girls High School, Rajkot-360001 Pan: Aabaa0922F Assessee By : Shri D. M. Rindani, A.R Revenue By : Shri Shramdeep Sinha, D.R सुनवाई क" तारीख/Date Of Hearing : 24/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 17/05/2023 आदेश/O R D E R आदेश आदेश आदेश Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Common Orders Passed Under Section 263 Of The Act By The Learned Commissioner Of Income Tax Rajkot Dated 24/03/2014 Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Here-In- After Referred To As "The Act") Relevant To The Assessment Years 2009-10 & 2010- 11. First, We Take Up Ita 424/Rjt/2018, An Appeal By The Assessee For The Ay 2009-10 2. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No 1 Order Of The Learned Cit 1 Rajkot Reopening The Assessment U/S 263 Is Totally Bad On Facts As Well On Law. Learned Cit Ought To Have Considered The Fact That The Assessee Is Already Assessed U/S 143(3) By Ito 1(2) Rajkot.

TDS amount. Initially, the order passed under section 263 of the Act was not challenged by the assessee before the higher forum i.e. ITAT. ITA Nos.424&425/Rjt/2018 A.Ys. 2009-10 &2010-11 6 13. The AO in pursuance to the direction of the learned CIT under section 263 of the Act enhanced the income of the assessee by the amount

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

In the result, the appeal of the assessee is allowed

2) Madhya Pradesh Power Transmission Ltd. Vs DCIT, CPC-TDS (ITAT INDORE) (3) Direx Systems Limited Vs ACIT, CPC-TDS (ITAT CHENNAI) (4) Dr. C. Fernandes Co-operative Credit Society Ltd. Vs DCIT, CPC- TDS (ITAT BANGALORE) (5) M/s. M.G.N. Khalsa High School Vs ACIT, CPC-TDS (ITAT AMRITSAR) (6) Sibia Healthcare Pvt. Ltd. Vs. DCIT, CPC-TDS (ITAT AMRITSAR

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

3. The relevant material facts, as culled out from the material on record, are as follows. The assessee has e-filed its return of income on 30.09.2012, declaring total income of Rs. 4,69,490/-. Thereafter, the assessee’s case was selected for scrutiny through CASS. Accordingly, first statutory notice u/s 143(2) of the Income

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.

2)(a) read with section 201(1) (IA) and section 220(2A) by the Chief CIT(TDS)- Ahmedabad for waiver is erroneous in law and in facts specially when there was no separate Individual name application for waiver of interest made by the assessee u/s. I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 3

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.

2)(a) read with section 201(1) (IA) and section 220(2A) by the Chief CIT(TDS)- Ahmedabad for waiver is erroneous in law and in facts specially when there was no separate Individual name application for waiver of interest made by the assessee u/s. I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 3

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

2)(a) read with Section 201(1) (IA) and Section 220(2A) by the Chief C.I.T. (TDS), Ahmedabad for waiver is erroneous in law and in facts specially when there was no separate Individual name application for waiver of interest made by the assessee u/s. 220(2A) of the Act before him and also no separate Shri Shitalbhai Rasiklal Ravani

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April