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.

31 The scheme of taxability in India, so far as the non- residents, are concerned, is like this. Section 5 (2), which deals with the taxability of income in the hands of a non- resident, provides that "the total income of any previous year of a person who is a non- resident includes all income from whatever source derived which

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.

31-01-2023 Date of pronouncement : 15-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for A.Y. 2016-17, arise from order of the Chief Commissioner of Income Tax (TDS) CCIT, TDS, Ahmedabad dated 20-12-2019, in proceedings under section

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.

31-01-2023 Date of pronouncement : 15-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for A.Y. 2016-17, arise from order of the Chief Commissioner of Income Tax (TDS) CCIT, TDS, Ahmedabad dated 20-12-2019, in proceedings under section

THE DCIT, CIRCLE-1,, JUNAGADH vs. M/S KESHODWALA FOODS., VERAVAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.1133/Rjt/2010 ("नधा"रण वष" / Assessment Year :2007-08) D.C.I.T, बनाम/ M/S Keshodwala Foods, Circle-1, 305-G.I.D.C. Industrial Vs. Junagadh. Estate, Somnath Road, Veraval. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfk6651Q (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Ranjit Singh Cit. D.R ""यथ" क" ओर से/Respondent By : Shri D.M. Rindani, A.R सुनवाई क" तार"ख / Date Of Hearing 24/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Iv, Rajkot [Ld. Cit(A) In Short] Dated 16/06/2010, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 08/12/2009 Relevant To Assessment Years (A.Y.) 2007- 08. A.Y. 2007-08 The Revenue Has Raised The Following Grounds Of Appeal:

TDS under the provisions of section 194C/195 of the Act. Hence the ground of appeal of the Revenue is dismissed. A.Y. 2007-08 14. The next issue raised by the revenue is that the learned CIT (A) erred in deleting the addition made by the AO for Rs.26,69,502/- on account of unpaid liabilities under section

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

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

31,560/- on 19.10.2015, but failed to deduct tax at sources as required u/s 194lA of the I.T. Act, 1961. Therefore, the ITO TDS-2, Rajkot required the applicants to show cause why they should not be treated as an assessee in default within the meaning of Section

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

31,852 were made to M/s. Ketan Construction Company on which TDS was required to be made @ 1.122%. However, the assessee has made TDS @ 0.281% . Therefore, the AO has disallowed Rs. 13,34,17,238. 4. Being aggrieved, the assessee filed an appeal before the ld. CIT (A). The ld. CIT (A) has deleted the disallowance on the ground that

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement under Section 200A of the Act. Thus, according to the petitioner, no fine could be levied under Section 234E of the Act. This contention of the assessee was rejected by the Hon’ble High Court and it was held that fine can be levied independently under Section 234E of the Act, because Hon’ble Court

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement under Section 200A of the Act. Thus, according to the petitioner, no fine could be levied under Section 234E of the Act. This contention of the assessee was rejected by the Hon’ble High Court and it was held that fine can be levied independently under Section 234E of the Act, because Hon’ble Court

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement under Section 200A of the Act. Thus, according to the petitioner, no fine could be levied under Section 234E of the Act. This contention of the assessee was rejected by the Hon’ble High Court and it was held that fine can be levied independently under Section 234E of the Act, because Hon’ble Court

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement under Section 200A of the Act. Thus, according to the petitioner, no fine could be levied under Section 234E of the Act. This contention of the assessee was rejected by the Hon’ble High Court and it was held that fine can be levied independently under Section 234E of the Act, because Hon’ble Court

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

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

TDS therefore would not arise. 24. The Ld. CIT(A) also relied on the decision of the Hon'ble Jurisdictional High Court of Gujarat in the case of Principal Commissioner of Income- tax vs. Ferromatic Milacron India (P.) Ltd. [2018] 99 taxmann.com 154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour

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.

31. With the assistance of the ld.representatives, we have gone through the record carefully. It emerges out from the record that a sum of Rs. 2 lakhs was appeared against the name of Shri Suryakant Maganlal. But this amount was carried from balance of earlier years. As observed by us, section 68 of the Act contemplates where

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

TDS in terms of section 195 of the Act also and since no tax had been deducted at source, he held the expenses liable to be disallowed in terms of section 40(a)(i) of the Act. The assessee objected to the disallowance before the DRP who upheld the disallowance proposed by the AO, applying section

AHLSTROM FIBER COMPOSITES (I) P. LTD.,,MUNDRA (KUTCH) vs. THE ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalit(Tp)A No.85& 287/Rjt/2017 Assessment Year :2012-13 & 2013-14

TDS in terms of section 195 of the Act also and since no tax had been deducted at source, he held the expenses liable to be disallowed in terms of section 40(a)(i) of the Act. The assessee objected to the disallowance before the DRP who upheld the disallowance proposed by the AO, applying section