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

86,212/-, without looking into the facts that the\nassessee has not derived such notional rent and, therefore, the notional income\nshould not be taxable in the hands of the assessee. The Ld.Counsel submitted\nthat in the assessee's case, the completion certificate were issued on 30/01/2017\nand 28/06/2017 and, as such, the cooling period is not for during

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TDS) medical equipment being made for routine and normal maintenance would be covered by section 194C; same was not in nature of professional for technical services. In the case of DHL Air Ltd. v. DCIT 86

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

TDS) medical equipment being made for routine and normal maintenance would be covered by section 194C; same was not in nature of professional for technical services. In the case of DHL Air Ltd. v. DCIT 86

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

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

86, 04,245/- is allowed. Ground no. 3 of the appeal is allowed.” 10. The Ld. D.R. appearing for the Revenue supported the order passed by the Ld. AO and pleaded that the assessee has not made the ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 claim of 80IA in the original return of income, but only

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

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

86, 04,245/- is allowed. Ground no. 3 of the appeal is allowed.” 10. The Ld. D.R. appearing for the Revenue supported the order passed by the Ld. AO and pleaded that the assessee has not made the ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 claim of 80IA in the original return of income, but only

DEPUTY COMMIOSSIONER OF INCOMETAX, JAMNAGAR vs. VASANTBHAI MULJIBHAI KANANI, JAMNAGAR

In the result, appeal filed by the revenue is dismissed, whereas appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Dy. Cit, Cir-1 Vasantbhai Muljibhai Kanani बनाम Jamnagar. Plot No.7, Ambica Enterprise Vs. Sardar Patel Ind. Estte-4 Indira Road Opp: Jakat Naka, Jamnagar-361004 (Guj) Pan : Aitpk 8038 P आयकर अपील सं /.Ita No.08/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Vasantbhai Muljibhai Kanani Dy. Cit, Cir-1 बनाम Plot No.7, Ambica Enterprise Jamnagar. Sardar Patel Ind. Estte-4 Vs. Indira Road Opp: Jakat Naka, Jamnagar- 361004 (Guj) Pan : Aitpk 8038 P (अपीलाथ"/Assessee) : (""यथ"/Respondent)

86,73,000/-, made by the assessing officer resorting to the provisions of section 68 of the Income-tax Act, 1961 on account of unexplained cash credit. 5. The Ld. CIT(A) has erred on the facts and in law in not appreciating the fact that the assessee has not been able to demonstrate the creditworthiness of the lenders before

K.G.N.ENTERPRISE,VERAVAL vs. INCOME TAX OFFICER, VERAVAL

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.181/Rjt/2025 िनधा"रण वष"/Assessment Year : 2019-20 K.G.N. Enterprise बनाम/ Income Tax Officer Al Iraki Bageraza Lucky Colony, Vs Ward – 4, Range 201, Junagarh, Ner Somnathtokish, Behind Amit Veraval Akela Clinic, Veraval, Gir Somnath, Gujarat - 362264 "ायीलेखासं./जीआइआरसं./Pan/Gir No.:Aatfk8798E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri R. B. Shah, Ld. Ar राज"की ओर से / Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख /Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement : 09/12/2025 आदेश/Order

86,508/- Further Rs. 14,55,987/--Includes Commission Income of Rs. 11,87,999/- on which TDS is also deducted and balance Rs. 2,67,988/- on which TDS is not deducted. Hence, we have shown the Turnover of FY 2018-19 in FY 2019-20& we have not suppressed or no income has been escaped assessment. Thus

KRISHNA CONSTRUCTION CO,TALALA, JUNAGADH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

In the result, ground no.2(e ) raised by the assessee, is partly allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.608/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2018-19 Krishna Construction Co. The Dcit, Cir.1(1) बनाम Below Dr.Antalas Hospital Rajkot. Station Road, Talala (Gir) Vs. Junagadh. Pan : Aaifk 8897 P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R.D. Lalchandani, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr.Dr सुनवाई क" तार"ख /Date Of Hearing : 22/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini:

section 40(a)(ia) of the Act. The ld.Counsel for the assessee has fairly agreed that the assessee paid such amounts to the Chartered Accountant, against his fee, without deducting TDS, therefore, the fee being paid by firm without deducting TDS, hence the addition of Rs.12,600/- may be confirmed.We have heard both the parties. We accept the prayer

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

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

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 40A(3) of the Act which specifically prohibit allowance of such expenses which are either incurred in cash or where no TDS is made. Further, the assessee has not provided any documentary proof (i.e. invoice) in support of genuineness of such expenses incurred. It is also pertinent to mention that in absence of complete details of the third parties

SERVEWELL HOUSEHOLD APPLIANCE,RAJKOT vs. ITO, WARD-1(2)(1), RAJKOT, RAJKOT

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

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

86,661/- to Non-Banking Financial Institutions namely Daimler Financial Service India Pvt. Ltd. u/s.40(a)(ia) of the Income-tax Act, 1961 [hereinafter referred as to the "Act"] on the alleged of non-deduction of TDS. The disallowance confirmed is totally unjustified and deserves to be deleted, may kindly be deleted. 3. The Ld. CIT(A) erred on facts

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