KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

5) of the I.T. Act has categorically held that payment made under section 28 of the Act of 1894 is enhanced compensation, as a necessary corollary, therefore, the contention that payment made under section 28 of the Act of 1894 is interest as envisaged under section 145A of the I.T. Act and has to be treated as income from other

MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

5 Kanjibhai Sakariya, assessee brother) as narrated in the assessment order dated 21.12.2018 in the case of assessee brother Shri Babubhai Kanjibhai Sakariya. The assessing officer has not properly verified/ examined the facts of the case and the issue under consideration. Therefore, assessment order has been passed without making due inquiry/verification. Hence, in terms of Explanation 2 to section

BABUBHAI KANJIBHAI SAKARIA,JETPUR vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

TDS of Rs.18,95,105/- is being shown in assessee`s PAN and 26AS, therefore, the assessee had claimed the same in his Return of income.The land so acquired by government is agricultural land situated in rural area and hence it is not a capital asset as defined under section 2(14) of the Income Tax Act, 1961.Further

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.

TDS arises only where the payment made or the amount credited to a non-resident is in respect of any sum chargeable to tax in India. It was submitted that section 195 has to be read along with the charging sections 4, 5

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.

section 194-IA of the Act. Accordingly, the TDS I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 5 Smt. Bhavnaben

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.

section 194-IA of the Act. Accordingly, the TDS I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 5 Smt. Bhavnaben

PRAMUKH ARANYA DEVELOPERS,JUNAGADH vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

5) of section 23 of the Act, and assessing officer, during the\nassessment proceedings, examined these facts and taken the plausible view,\nwhich is not erroneous and prejudicial to the interest of the revenue.\n4|Page\nM/s. Pramukh Aranya Developers v. PCIT\nITA No.372/Rjt/2024AY. 2018-19\n8. However, the learned PCIT rejected the above contention of the assessee and\nobserved

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

5. The assessee is in appeal before us against the aforesaid order passed by Ld. CCIT(TDS) under Section 119(2)(a) r.w.s

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

5) M/s. M.G.N. Khalsa High School Vs ACIT, CPC-TDS (ITAT AMRITSAR)\n(6) Sibia Healthcare Pvt. Ltd. Vs. DCIT, CPC-TDS (ITAT AMRITSAR) - (ITA\nNo.90/Asr/2015 dated 09-06-2015)\n(7) Medical Superintendent Rural Hospital, Dobi BK Vs. DCIT, CPC-TDS\n(ITAT PUNE)\n(8) GSSS Hari KE Kalan ICT Society Vs. DCIT, CPC-TDS (ITAT AMRITSAR

ASHOKKUMAR PROJECTS INDIA PVT. LTD.,PORBANDAR vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, appear of the assessee is allowed

Bench: Dr.Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.83/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Ashokkumar Projects India P. Vs. The Pr. Commissioner Of Ltd. Income Tax, 4Th Floor, Manek Centre, P.N. Cholera Arcade, M.G. Road Opposite, Bhaveshwar Mahadev Marg, Jamnagar - 361008 Temple, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamca5891Q (Assessee) (Respondent)

section 263 We would like to submit that we have provided details for labour expenses, party- wise along with TDS deducted on the same at the time of scrutiny assessment u/s 143(3) in submission – 2, on date 03.02.2021 & details for expenses below threshold in point no. 5

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

5(2)(b) read with section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view

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

5(2)(b) read with section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view

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

5(2)(b) read with section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view

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

5(2)(b) read with section 9(1)(i) Whether since non-resident agents had rendered their services outside India and all agents had overseas offices and they were not having any permanent establishment in India, commission paid to them was not liable to tax in India Held, yes [Paras 3 and 4] [In favour of assessee)." 25. In view

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

section 131(1) of the Act was issued to all the parties. In response to the summon, the parties mentioned at serial Nos. 1 to 5 in the above table came forward and their statements were recorded. The AO found all the 5 person are family members and engaged in their personal businesses. Likewise, they also have family relationship with

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

section 131(1) of the Act was issued to all the parties. In response to the summon, the parties mentioned at serial Nos. 1 to 5 in the above table came forward and their statements were recorded. The AO found all the 5 person are family members and engaged in their personal businesses. Likewise, they also have family relationship with

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

section 131(1) of the Act was issued to all the parties. In response to the summon, the parties mentioned at serial Nos. 1 to 5 in the above table came forward and their statements were recorded. The AO found all the 5 person are family members and engaged in their personal businesses. Likewise, they also have family relationship with

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav