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.

7-2-2000. The Hon'ble ITAT has held that the main thrust is whether the commission made to overseas agents, who are non-resident entities, and who render services only at such particular place, is assessable to tax. Section 195 very clearly speaks that unless the income is liable to be taxed in India, there is no obligation

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

B above. In view of the above submission and legal as well as factual facts, I request your authority not to considered the amount of Rs.47,37,762/- being 25% share of Rs. 1,89,62,258/- under the head 'income from other sources as per provisions of section 56(2)(viii) r.w.s. 145B(1) of the Act. Kindly submit

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 amounting to Rs. 18,96,225/-, which substantiates that the corresponding income is solely attributable to him. Furthermore, as observed from the AO's order, the assessee had initially distributed the interest income on compensation among other individuals and subsequently received the same back as a gift. In view of these facts, the AO has rightly added the entire

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)

7. At this juncture, reference may be made to the decision of the Supreme Court in the case of Ghanshyam (HUF) (supra) wherein, the court has examined the provisions of the Land Acquisition Act, 1894 as well as the provisions of section 45 of the I.T. Act and the intention behind insertion of sub- section (5) of section

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

7,000/- per month) on account of deemed rent realized from\nsuch property.\"\n\nHowever, assessing officer noticed that considering to the locality in which the\nsaid property is situated, it could fetch at least rent of Rs. 15,000/- per month.\nTherefore, income on account of the rent of Rs. 1,80,000/- (Rs.15,000/- x 12)\nwas added

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

7,000/- per month) on account of deemed rent realized from\nsuch property.\"\nHowever, assessing officer noticed that considering to the locality in which the\nsaid property is situated, it could fetch at least rent of Rs. 15,000/- per month.\nTherefore, income on account of the rent of Rs. 1,80,000/- (Rs.15,000/- x 12)\nwas added

SHIV EXTRUSION,JAMNAGAR vs. INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 646/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Shiv Extrusion Vs. Income Tax Officer Plot No.3978 Phase Iiiroad Income Tax Office, Ito Ward No.-R Dared, Jamnagar 2(10), Jamnagar, Income 361004, Gujarat, India, Jamnagar Tax Office, Shiv Smruti, Jamnagar, Jamnagar, Gujarat, 361008, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abkfs7199F (Appellant) (Respondent) Appellant By : Shri Ramesh M. Patel, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23/12/2025 Date Of Pronouncement : 12/03/2026

7,94,224/-under Section 69A (unexplained money/investment), as the addition represents cash proceeds/profit from sales. The income, represented as cash proceeds from unaccounted sales, does not constitute an "Asset" as defined by the restrictive Explanation to Section 149(1)(b). The term "asset" includes immovable property, shares, securities, loans, advances, and deposits in a bank account, implying an exhaustive

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

7,000/- per month) on account of deemed rent realized from\nsuch property.\"\nHowever, assessing officer noticed that considering to the locality in which the\nsaid property is situated, it could fetch at least rent of Rs. 15,000/- per month.\nTherefore, income on account of the rent of Rs. 1,80,000/- (Rs.15,000/- x 12)\nwas added

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

7,000/- per month) on account of deemed rent realized from\nsuch property.\"\nHowever, assessing officer noticed that considering to the locality in which the\nsaid property is situated, it could fetch at least rent of Rs. 15,000/- per month.\nTherefore, income on account of the rent of Rs. 1,80,000/- (Rs.15,000/- x 12)\nwas added

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

7,000/- per month) on account of deemed rent realized from\nsuch property.\"\nHowever, assessing officer noticed that considering to the locality in which the\nsaid property is situated, it could fetch at least rent of Rs. 15,000/- per month.\nTherefore, income on account of the rent of Rs. 1,80,000/- (Rs.15,000/- x 12)\nwas added

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

7. Reliance is placed on: Nimir Kishore Mehta v. Assistant Commissioner of Income-tax/20241 161 axmann.com 553 (Bombay) For 15 Page 12 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra The further point is Respondent No. 1 has also in effect admitted that he has no jurisdiction over Assessee, but he issued the notice

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

7. Reliance is placed on: Nimir Kishore Mehta v. Assistant Commissioner of Income-tax/20241 161 axmann.com 553 (Bombay) For 15 Page 12 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra The further point is Respondent No. 1 has also in effect admitted that he has no jurisdiction over Assessee, but he issued the notice

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

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)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

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

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)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

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

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)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

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

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)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

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

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)

TDS was deductible. The failure of the assessee in this behalf entails addition in view of AAR decision in the case of SKF Boilers & Dryers Pvt. Ltd reported in (2012) 15 taxmann.com 325. Thus, the assessing officer made the addition of Rs. 1,76,35,013/-. 36. On appeal, the ld. CIT(A) deleted the addition

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

7,000/- per month) on account of deemed rent realized from\nsuch property.\"\nHowever, assessing officer noticed that considering to the locality in which the\nsaid property is situated, it could fetch at least rent of Rs. 15,000/- per month.\nTherefore, income on account of the rent of Rs. 1,80,000/- (Rs.15,000/- x 12)\nwas added

UTSAV COTFAB P. LTD.,JETPUR vs. THE ITO WARD-1 (2) (3), RAJKOT, RAJKOT

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2014-15 M/S. Utsav Cotfab Pvt. Ltd., Vs. Income Tax Officer, R Survey No. 603P/3/P/1, Ward- 1(2)(3), Khirsara Road, Nr. Jodia Hanuman Rajkot Mandir, Jetpur, Rajkot – 360370 Pan : Aabcu 3825 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Samir Bhuptani, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 12.04.2023 घोषणा क" तारीख /Date Of Pronouncement: 11.07.2023 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta:

b) of the act Id. AO entirely ignored the factual aspects and the existence of reasonable reasons in this case. 1.3 The reasonable reasons for non-compliance to statutory notices issued u/s. 142(1)of the act are submitted hereunder: 4 Utsav Cotfab Pvt. Ltd. Vs. ITO AY : 2014-15 1.3.1 The appellant-company has started to experience critical liquidity