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24 results for “TDS”+ Section 40A(7)clear

Sorted by relevance

Delhi542Mumbai514Chennai264Bangalore236Kolkata205Hyderabad64Jaipur57Ahmedabad55Indore49Raipur39Pune33Chandigarh30Visakhapatnam25Rajkot24Lucknow18Surat18Cuttack17Patna14Guwahati13Jodhpur12Amritsar10Nagpur10Cochin9Karnataka7Agra5Dehradun4Ranchi4Varanasi4Calcutta3Jabalpur3Panaji2Allahabad2SC1Telangana1

Key Topics

Section 4027Section 80I24Addition to Income22Disallowance14Section 25012Section 143(3)11Survey u/s 133A11Section 40A(3)8Section 40a6Deduction

SAHADE vs. INH VAJESINH VAGHELA,RAJKOTVS.PCIT, RAJKOT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 313/RJT/2024[2018-19]Status: DisposedITAT Rajkot10 Dec 2025AY 2018-19
Section 143(3)Section 263Section 40A(3)

7 detail about cash payment\nand compliance of TDS, the assessee has furnished all details/information\nregarding cash payment, TDS and amount payable ask form the assessee. We\nnote that the assessee has made a salary payment of Rs. 5,85,000/- during the\nyear in cash, we further note that each salary payment to the employee was not\nmore than

SHRI DIPTEN AHINDRA BHOWMICK,GANDHIDHAM-KUTCH vs. THE ITO, WARD-1, GANDHIDHAM-KUTCH

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

ITA 134/RJT/2022[2016-17]Status: DisposedITAT Rajkot

Showing 1–20 of 24 · Page 1 of 2

6
Section 36(1)(iii)5
Section 143(1)5
04 Jan 2023
AY 2016-17

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 10Section 143(3)Section 154Section 250Section 264Section 264(1)Section 40A(3)

section 40A (3) of the Act on account of cash payment exceeding Rs. 20000/- in a day. Thus, the AO exceeded his jurisdiction by extending the scope of verification and consequently in making the disallowances on account of cash payment. 10. However the learned CIT (A) confirmed the order of the AO by observing as under: “The reply

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

7 of the assessment order and the very same issue was considered by him at length in connection with the appeal for AY. 2009-10. The facts are identical, subject, however, to the facts that as at the year of end, the assessee’s balance sheet clearly shows interest free advances to some individuals totaling to Rs. 2 Crores., about

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

7 of the assessment order and the very same issue was considered by him at length in connection with the appeal for AY. 2009-10. The facts are identical, subject, however, to the facts that as at the year of end, the assessee’s balance sheet clearly shows interest free advances to some individuals totaling to Rs. 2 Crores., about

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

7 of the assessment order and the very same issue was considered by him at length in connection with the appeal for AY. 2009-10. The facts are identical, subject, however, to the facts that as at the year of end, the assessee’s balance sheet clearly shows interest free advances to some individuals totaling to Rs. 2 Crores., about

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

7 of the assessment order and the very same issue was considered by him at length in connection with the appeal for AY. 2009-10. The facts are identical, subject, however, to the facts that as at the year of end, the assessee’s balance sheet clearly shows interest free advances to some individuals totaling to Rs. 2 Crores., about

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

7 of the assessment order and the very same issue was considered by him at length in connection with the appeal for AY. 2009-10. The facts are identical, subject, however, to the facts that as at the year of end, the assessee’s balance sheet clearly shows interest free advances to some individuals totaling to Rs. 2 Crores., about

ANKUL CONSTRUCTION CO.,RAJKOT vs. THE ASSIT. DIRECTOR OF INCOME TAX , CPC BENGLURU/ITO WD-1(2)(1), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in above terms

ITA 484/RJT/2024[2020-21]Status: DisposedITAT Rajkot17 Feb 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 484/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) Anukul Constriction Co. Vs. Asstt. Director Of Income 901, Aalap-B, Opp. Shastri Ground, Tax, Cpc Bangaluru / Ito Limda Chowk, Ward 1(2)(1), Rajkot – 360001 Aayakar Bhavan, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfa2385E (Appellant) (Respondent) Appellant By : Shri Jay Kathrani, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 04/02/2025 Date Of Pronouncement : 17/02/2025

For Appellant: Shri Jay Kathrani, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139Section 143(1)Section 154Section 154(3)Section 28Section 28(1)Section 30Section 38Section 40Section 40a

Section 38 and accordingly not covered u/s 40a(ia). The appellant craves leave to add to alter, amend, modify, substitute, delete and/or rescind all or any of the Grounds of Appeal on or before the final hearing, if necessity so arises. 4. Briefly facts of the case that the appellant is Partnership firm and his present jurisdiction of assessment

SHANTI DEVELOPERS,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

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

ITA 827/RJT/2024[2011-12]Status: DisposedITAT Rajkot28 Jan 2026AY 2011-12

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Vijay Kumar Singh, Ld. CIT(DR)
Section 133ASection 143(3)Section 250Section 40A(3)

section 143(3) r.w.s.263 of the Act, an opportunity of being heard was given to the assessee, vide Page 3 of 13 ITA No. 827/Rjt/2024 & 274/RJT/2025 Shanti Developers notice of the assessing officer, dated. 01.08.2016 to furnish supporting evidence to substantiate its contention in the matter. 7. In response, AR of the assessee attended from time to time and filed

SHANTI DEVELOPERS,RAJKOT vs. ITO, WARD-1(2)(2), RAJKOT, RAJKOT

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

ITA 274/RJT/2025[2011-12]Status: DisposedITAT Rajkot28 Jan 2026AY 2011-12

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Vijay Kumar Singh, Ld. CIT(DR)
Section 133ASection 143(3)Section 250Section 40A(3)

section 143(3) r.w.s.263 of the Act, an opportunity of being heard was given to the assessee, vide Page 3 of 13 ITA No. 827/Rjt/2024 & 274/RJT/2025 Shanti Developers notice of the assessing officer, dated. 01.08.2016 to furnish supporting evidence to substantiate its contention in the matter. 7. In response, AR of the assessee attended from time to time and filed

DCIT, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 121/RJT/2023[2013-14]Status: DisposedITAT Rajkot22 Dec 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 87/RJT/2023[2016-17]Status: DisposedITAT Rajkot22 Dec 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 86/RJT/2023[2015-16]Status: DisposedITAT Rajkot22 Dec 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

DCIT, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 124/RJT/2023[2016-17]Status: DisposedITAT Rajkot22 Dec 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

DCIT, CENTRAL CIRCLE-1, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 123/RJT/2023[2015-16]Status: DisposedITAT Rajkot22 Dec 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 89/RJT/2023[2018-19]Status: DisposedITAT Rajkot22 Dec 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

M/S. GARDEN ENTERPRISE,RAJKOT vs. THE DCIT CENTRAL CIRCLE-1,, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 88/RJT/2023[2017-18]Status: DisposedITAT Rajkot22 Dec 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

DCIT, CENTRAL CIRCLE-1, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 122/RJT/2023[2014-15]Status: DisposedITAT Rajkot22 Dec 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

DCIT, CENTRAL CIRCLE-1, RAJKOT vs. M/S GARDEN ENTERPRISE, RAJKOT

In the result, all appeals of assessee and revenue are allowed for statistical purposes, in above terms

ITA 125/RJT/2023[2017-18]Status: DisposedITAT Rajkot22 Dec 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shree Dinesh Mohan Sinhaआयकर अपील सं/Ita No.121-122/Rjt/2023 (Assessment Years: (2013-14 & 2014-15) Dcit, Central Circle – 1, Rajkot Vs. M/S. Garden Enterprise, Sadhu Amruta Estate, 2Nd Floor, Mg Road, Vasvani Road, Opp. Shilpan Rajkot – 360001 Tower, Rajkot – 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfg5887C (Appellant) (Respondent)

Section 250

7. Shri Keyur Bhalodia who is a common partner in both the entities i.e. the surveyed firm as well as the assessee firm has categorically mentioned that "after considering all the expenses (i.e. accounted as well as unaccounted) an amount of Rs. 90.17 Crore was distributed amongst the partners." The partners on behalf of M/s Garden Enterprise have purchased

PUNABHAI G. PARDAVA,,DHARI vs. INCOME TAX OFFICER, WARD-3(1)(4),, AMRELI

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

ITA 137/RJT/2019[2013-14]Status: DisposedITAT Rajkot28 Sept 2022AY 2013-14

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

For Appellant: Written SubmissionFor Respondent: Shri B. D. Gupta, Ld. DR
Section 143(3)Section 194Section 194CSection 40

TDS. Therefore, the disallowance made by the Ld. AO does not require any interference and thereby dismissed the appeal filed by the assessee. 4. Aggrieved against the same the assessee is an appeal before us. The assessee raised as many as 10 grounds which are repetition in nature but the solitary issue is disallowance made under Section