M/S. CLASSIC NETWORK PVT. LTD.,,RAJKOT-GUJARAT vs. THE ACIT, CIR.-2(1),, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 166/Rjt/2019 Assessment Year : 2013-14 M/S. Classic Network Pvt. Ltd., The Assistant Commissioner 202, Arpan Complex, Kalawad Vs Of Income-Tax, Road, Opp. Swami Narayan Circle-2(1), Temple, Rajkot-360001 Rajkot Pan : Aabcc 8197 Q अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 02/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2023 आदेश/O R D E R आदेश आदेश आदेश Per Ms. Madhumita Roy:-

36(1)(va) of the Act on the late payment of PF. Subsequently, a revision order dated 22.03.2018 was passed by the learned PCIT invoking provisions of Section 263 of the Act directing the Assessing Officer to verify the nature of payment made by the assessee- company to M/s. Parsoli Motors Pvt. Ltd. of Rs.2

RAVIRAJSINH KISHORSINH JADEJA,RAJKOT vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, grounds of Appeal raised by the appellant are hereby Dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 48/Rjt/2022 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Ravirajsinh Kishorsinh Jadeja Vs. Adit Cpc 1St Floor, Prestige Alpha No. 312 Silver Chambers, Tagore Road, Rajkot – 630002 (Gujrat) 48/1 48/2, Beratenaagrahara Begur, House Rd, Uttarahali Hobli, Karnataka - 560100 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahjpj0961H (Appellant) (Respondent) Appellant By : Shri Sumit Shingala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 27 / 11 /2025 Date Of Pronouncement : 20 / 01 /2026

section 250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals), dated 03/12/2021, which in turn arises out of an order passed by the Assessing Officer u/s 143(1)(a) of the I.T. Act, on dated 03/02/2020. Ravirajsinh Kishorsinh Jadeja The Grounds of appeal raised by the assessee are as follows: - 1

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

In the result, appeal filed by the Assessee is allowed

36(1)(va), disallowance u/s. 40(a)(ia) addition of short contract receipts and disallowance of depreciation on JCB machines. The Assessing Officer initiated penalty proceedings on the above disallowances and levied minimum penalty of Rs. 81,725/- being the tax sought to be evaded on concealed income. 3. Aggrieved against the same the assessee filed an appeal before

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

va). 7. On the basis of the facts and circumstances of the case, the learned CIT(A) ought to have upheld the order of the Assessing Officer. 8. That the revenue craves leaves to add, amend, alter or withdraw any ground of appeal. 9. It is therefore prayed that the order of the CIT(A), Jamnagar may kindly