THE ITO, WARD-2(2),, JAMNAGAR vs. SMT. SHITALBEN SAURABH VORA,, JAMNAGAR

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

section 36(1 )(va) of the I. T. Act, 1961. 3. That, the learned CIT(A) has wrongly confirmed the disallowance of expenses amounting to Rs. 6,13,744/- u/s. 40A(3) of the I.T. Act, 1961. 4. That, Learned CIT(A) has wrongly confirmed the disallowance amounting to Rs.40,000/- u/s.40

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

section 36(1 )(va) of the I. T. Act, 1961. 3. That, the learned CIT(A) has wrongly confirmed the disallowance of expenses amounting to Rs. 6,13,744/- u/s. 40A(3) of the I.T. Act, 1961. 4. That, Learned CIT(A) has wrongly confirmed the disallowance amounting to Rs.40,000/- u/s.40

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

Appeal of the Revenue is partly allowed

36(1)(va) of the Act. Since it is a fact on record that the employees contribution of Rs.9028/- was deposited delayed as per the applicable provisions of law, the issue stands covered against the assessee. The disallowance of Rs.9028/- on account of delayed deposit of employee’s contribution to ESI is accordingly upheld. 15. Ground of appeal No.2

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

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

In the result, the appeal of the assessee is

36(1)(va) of the LT. Act, 1961. (3). That, the Ld. CIT(A) has wrongly confirmed the disallowance of interest on delayed payment of TDS amounting to Rs. 57,298/-. (4). That, the Ld. CIT(A) has wrongly confirmed the addition amounting to Rs. 25,35,850/- on account of difference in receipts as per books of accounts

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