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:

4. The Ld. CIT(A)-IV, Rajkot has erred in law and on facts in partly deleting the addition on account of car & motor bike expenses Rs. 83452/-, telephone & postage expenses Rs. 1,15,2671- & travel & conveyance expenses Rs. 58,9201-. 5. Any other ground that the revenue may raise before or during hearing proceedings before

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

58,61,772.00 in his profit and loss account. The assessee out of such expenses has not deducted the TDS under section 194C of the Act for Rs. 19,59,975.00. Accordingly, the AO disallowed the same and added to the total income of the assessee. Asstt. Year 2009-10 3 Aggrieved assessee preferred an appeal to the learned

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 default amount aggregates to Rs. 12,71,84,886/-(Rupees Twelve Crore Seventy One Lac Eighty Four Thousand Eight Hundred Eighty Six only), including interest thereon, as computed in para 13 above. The summary of default is as under: Sr.No. Nature of Section Default Amt. Interest Total Payment 1. Contract 194C r.w.s

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 default amount aggregates to Rs. 12,71,84,886/-(Rupees Twelve Crore Seventy One Lac Eighty Four Thousand Eight Hundred Eighty Six only), including interest thereon, as computed in para 13 above. The summary of default is as under: Sr.No. Nature of Section Default Amt. Interest Total Payment 1. Contract 194C r.w.s

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

4] [In favour of assessee)." 25. In view of the above factual position, the Id CIT(A) deleted the addition. We have gone through the above findings of the Id. CIT(A) and noted that there is no any infirmity in the conclusion reached by the Id. CIT(A). That being so, we decline to interfere with the order

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

4] [In favour of assessee)." 25. In view of the above factual position, the Id CIT(A) deleted the addition. We have gone through the above findings of the Id. CIT(A) and noted that there is no any infirmity in the conclusion reached by the Id. CIT(A). That being so, we decline to interfere with the order

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

4] [In favour of assessee)." 25. In view of the above factual position, the Id CIT(A) deleted the addition. We have gone through the above findings of the Id. CIT(A) and noted that there is no any infirmity in the conclusion reached by the Id. CIT(A). That being so, we decline to interfere with the order

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

4] [In favour of assessee)." 25. In view of the above factual position, the Id CIT(A) deleted the addition. We have gone through the above findings of the Id. CIT(A) and noted that there is no any infirmity in the conclusion reached by the Id. CIT(A). That being so, we decline to interfere with the order

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

section 43(5). It is immaterial whether transaction is carried out at the recognized stock exchange or not. Even the circular of CBDT cited in the assessment order states that once it is established that the assessee has entered in the transaction of the commodity that they deal the other technical details have no material impact. Hence, this reasoning

SHRI FALGUN N. SHETH,RAJKOT vs. THE INCOME TAX OFFICER-TDS-2, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarasstt.Year : 2007-08 Shri Falgun N. Sheth Ito, Tds-2 Prop. Of Falgun Steel Traders Vs Rajkot. 10-Mavdi Plot Gondal Road Rajkot. Pan : Aexps 3307 M

4. Before us the contention of the ld.counsel for the assessee was that the order passed by the AO under section 206C(6)/206C(7) of the Act was passed after considerable lapse of time. He pointed out that while the financial year involved in the present case in which the transaction of sale of scrap took place

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

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

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

58,699/- for various expenditure but same was not deposited till the due date of filling of Return. As per the provisions of the Act the assessee was required to deduct TDS and deposit the same till due date of filling of return of income. Since the Assessee has failed to do so, the amount of Rs.68,87,610/- being

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS are not attracted on the reimbursement of the expenses. In view of above, we hold that the payment to M/s. Rajchamunda Construction Co. is outside the purview of provision of Section 194C of the Act. Accordingly, we do not find any infirmity in the order of ld CIT(A). Hence, the ground of appeal of the Revenue is dismissed

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

4, Ahmedabad, to the Senior Treasury Officer, Ahmedabad, is, therefore, quashed and set aside, and so also the consequential instructions dated March 19, 2002 (annex-ure "D" to the petition), issued by the Senior Treasury Officer, Ahmedabad, to the secretary of the petitioner's association are quashed and set aside.” 44. In the light of the above interpretation of section

H J ENTERPRISE,RAJKOT vs. ACIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

58,28,760/- 4. That the assessee filed an appeal against the order of AO dated 16.12.2016 before the Ld.CIT (A) and confirmed the addition with following remarks: The law is well settled that mere furnishing of documentary evidence is not conclusive where the surrounding facts indicate a sham transaction. The satisfaction of the Assessing Officer under section 68 must

THE DY. COMMR. OF INCOME TAX, CIR.-1(2),, RAJKOT-GUJARAT vs. RAJKOT PEOPLES CO. OP. BANK LTD.,, RAJKOT-GUJARAT

In the result appeals of the Revenue and Cross Objections of the assessee are dismissed except CO of the assessee in the Asstt

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.

58,31,100/- 3. 2010-11 50,70,382/- 4. 2011-12 1,91,35,903/- 5. 2012-13 7,79,96,240/- 6. 2013-14 6,51,72,778/- 11. With the assistance of the ld.representatives, we have gone through the record carefully. We find that the issue in dispute is squarely covered in favour of the assessee

HARDIKKUMAR MAGANBHAI THUMAR,RAJKOT vs. THE INCOME TAX OFFICER WARD 1(1)(1), RAJKOT

In the result, the assessee appeal is allowed for statical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 625/Rjt/2025 "नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Hardikkumar Maganbhai Thumar Vs. The Income Tax Officer, Ward Jetalsar, Jetalsar Post, Jetpur Rajkot- 1(1)(1),/Rkt. 360360.Gujarat It Office, New Aaykar Bhavan, Vatiaka, Rajkot. Gujarat 360360 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Axupt8837F (Appellant) (Respondent) Appellant By : Shri Kishor Gheewala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23 / 12 /2025 Date Of Pronouncement : 05 / 01 /2026

58,27,812/- u/s 194H as commission/brokerage. Assessee failed to produce satisfactory evidences to substantiate the facts. As per the section 40(a)(ia) of the Income Tax Act, being disallowance for non-deduction or non- payment of TDS only 30% of the amount on which the tax has not been deducted is to be disallowed and added

BAN LABS PRIVATE LIMITED,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

4. In response to the notice of the Ld. PCIT, the assessee submitted it’s reply on 11.03.2024. The assessee stated in his reply that the assessee has earned exempt income by way of share of profit in partnership firm. For the purpose of earning income assessee has not incurred any expenditure. The assessee has merely made investment

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC CIT(A), DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

section 250 was issued scheduling the hearing through Video Conferencing on 09.02.2024 at 3.00 PM, However, there was no response from the appellant to the said opportunitygranted for hearing which is far from truth and facts of the circumstances of the case for the reason that the said letter was issued to the assessee requesting ITA Nos.111-113/Rjt/2024A.Ys

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

section 250 was issued scheduling the hearing through Video Conferencing on 09.02.2024 at 3.00 PM, However, there was no response from the appellant to the said opportunitygranted for hearing which is far from truth and facts of the circumstances of the case for the reason that the said letter was issued to the assessee requesting ITA Nos.111-113/Rjt/2024A.Ys