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:

section 197 of the Act for Rs. 1.50 crores after substituting the earlier certificate issued for Rs. 50 lakhs only. Thus, the balance amount of Rs. 48,07,861/- requires to be disallowed on account of non-deduction of TDS

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS-3 A.Y. 2013-14 Plot No. 3010, 3012, Phase II, Jamnagar. Dared, Jamnagar PAN : AAGFV 6139 H 2. 351/RJT/2018 Rakesh Basantilal Laddha -do- A.Y. 2013-14 Prop. of Mahesh Metal, B-31, Hirji Mistri Road GIDC, STU, Jamnagar. PAN : RKTL 00277 E 3. 352/RJT/2018 Jayeshbhai Kanjibhai Dangariya -do- A.Y. 2014-15 Prop. of Gopinath Metals Plot No.21/2, GIDC

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS-3 A.Y. 2013-14 Plot No. 3010, 3012, Phase II, Jamnagar. Dared, Jamnagar PAN : AAGFV 6139 H 2. 351/RJT/2018 Rakesh Basantilal Laddha -do- A.Y. 2013-14 Prop. of Mahesh Metal, B-31, Hirji Mistri Road GIDC, STU, Jamnagar. PAN : RKTL 00277 E 3. 352/RJT/2018 Jayeshbhai Kanjibhai Dangariya -do- A.Y. 2014-15 Prop. of Gopinath Metals Plot No.21/2, GIDC

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS-3 A.Y. 2013-14 Plot No. 3010, 3012, Phase II, Jamnagar. Dared, Jamnagar PAN : AAGFV 6139 H 2. 351/RJT/2018 Rakesh Basantilal Laddha -do- A.Y. 2013-14 Prop. of Mahesh Metal, B-31, Hirji Mistri Road GIDC, STU, Jamnagar. PAN : RKTL 00277 E 3. 352/RJT/2018 Jayeshbhai Kanjibhai Dangariya -do- A.Y. 2014-15 Prop. of Gopinath Metals Plot No.21/2, GIDC

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS-3 A.Y. 2013-14 Plot No. 3010, 3012, Phase II, Jamnagar. Dared, Jamnagar PAN : AAGFV 6139 H 2. 351/RJT/2018 Rakesh Basantilal Laddha -do- A.Y. 2013-14 Prop. of Mahesh Metal, B-31, Hirji Mistri Road GIDC, STU, Jamnagar. PAN : RKTL 00277 E 3. 352/RJT/2018 Jayeshbhai Kanjibhai Dangariya -do- A.Y. 2014-15 Prop. of Gopinath Metals Plot No.21/2, GIDC

THE DY. COMMR. INCOME TAX, TDS CIRCLE,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

TDS is adopted at 20%, in terms of Section 206AA. The total default is worked out at Rs. 9,25,50,559. 11. Non-deduction of tax from payment of Rovaltv: As already stated above, the assessee had made royalty payment of Rs. 48

THE DY. COMMR. OF INCOME TAX, CIR. TDS,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

TDS is adopted at 20%, in terms of Section 206AA. The total default is worked out at Rs. 9,25,50,559. 11. Non-deduction of tax from payment of Rovaltv: As already stated above, the assessee had made royalty payment of Rs. 48

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

TDS. 14. At the outset the learned AR for the assessee submitted that he has been instructed not to press the impugned issue. Therefore we dismiss the same as not pressed. The 5th issue raised by the assessee is that the learned CIT (A) erred in confirming the order of the AO by treating the profit on sale

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

TDS. 14. At the outset the learned AR for the assessee submitted that he has been instructed not to press the impugned issue. Therefore we dismiss the same as not pressed. The 5th issue raised by the assessee is that the learned CIT (A) erred in confirming the order of the AO by treating the profit on sale

BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Us.

TDS under section 194A of the Act. The details of such parties to whom the interest was paid stand as under: 1. India Bulls Finance Rs. 2,73,895/- 2. Kotak Mahindra Prime Ltd. Rs. 48

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 provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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 provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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 provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

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 provisions u/s 195 of the Act. 4) The Revenue craves leave to add/alter/amend and/or substitute any or all of the grounds of appeal." 6. The Grounds of appeal raised by the Revenue in appeal in ITA No.353/Rjt/2024 for A.Y. 2017-18, are as follows: 1) "In the facts and on the circumstances of the case

HITESH SHAMJIBHAI KATARIA,JAMNAGAR. vs. INCOME TAX OFFICER, WARD-3(1),, JAMNAGAR.

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.370/Rjt/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Income Tax Officer, Shri Hitesh Shamjibhai Kataria, Ward 3(1), Vs. Pro. Of M/S Kaizen Metals India, Jamnagar. Plot No.375, Gidc, Shanker Tekri, Udhyog Nagar, Jamnagar-361004. Pan: Aqzpk9160E

TDS under section 194H of the Act. As such, the amount of commission income was declared in the income tax return of the respective employees. Asstt. Year 2014-15 4 3.2 The assessee also claimed that a similar amount of commission paid to the employees was allowed in the earlier years. As such, there was no disallowance made

M/S. MAKSON CERAMIC PVT. LTD.,AT. DHUVAV, TAL. WAKANER vs. THE ITO, WARD-2, MORBI

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

48,093/-. The Assessing Officer found that expenses of Rs. 13,656/- is debited in Profit & Loss Account towards LPG interest expenses. The Ld. A.R. submitted that no TDS in respect of LPG interest. Therefore, the same is disallowed under Section

JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

48,800.00, but it was restricted to the extent of the actual amount of the TCS liability, i.e., ₹11,02,685.00 only. 6.1 The provisions of section 234E of the Act requires that the person responsible for filing the statement under section 206(C)(3) of the Act, shall be liable

JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

48,800.00, but it was restricted to the extent of the actual amount of the TCS liability, i.e., ₹11,02,685.00 only. 6.1 The provisions of section 234E of the Act requires that the person responsible for filing the statement under section 206(C)(3) of the Act, shall be liable