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.

96,33,023/-, is not eligible as an allowable expense, in computing the total income of the DCIT vs. M/s. Sonpal Export Pvt. Ltd. assessee, for assessment year (AY) 2012-13, on account of non- deduction of TDS u/s 195 of the Act, as per Section

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)

96,637- (30% of Rs. 4,93,22,122/-). The assessee has made payment, which exceeds the threshold limit, as per TDS provisions and is liable to deduct TDS, on aggregating expenses of Rs.21,84,141/-, as per the provisions of section

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

96,410/-has been paid. Moreover, on perusal of the documents available\non record, it has been found that the assessee has diverted the unsecured loans\n2 Page\nM/s. Pramukh Aranya Developers v. PCIT\nITA No.372/Rjt/2024AY. 2018-19\nfrom family members and other depositors including ICICI bank loan to\npartners instead of using the same in the business

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

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income

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

96,723/- has been paid to others. However, it is reflected in the annexure-E of the audit report dated 15.01.2021 that the tax has been deducted only on the amount of Rs. 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

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

sections 143(3) of the Income Tax Act, 1961(hereinafter referred to as “the act”) for A.Ys. 2011-12 & 2012-13 respectively. ITA No. 27/Rjt/2016 A.Y. 2012-13 is taken as the lead case. 2. The Ground No. 1 relates to deletion of disallowance made on account of contract cancellation amounting to Rs. 2,80,05,500/-. The appellant

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

sections 143(3) of the Income Tax Act, 1961(hereinafter referred to as “the act”) for A.Ys. 2011-12 & 2012-13 respectively. ITA No. 27/Rjt/2016 A.Y. 2012-13 is taken as the lead case. 2. The Ground No. 1 relates to deletion of disallowance made on account of contract cancellation amounting to Rs. 2,80,05,500/-. The appellant

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

sections 143(3) of the Income Tax Act, 1961(hereinafter referred to as “the act”) for A.Ys. 2011-12 & 2012-13 respectively. ITA No. 27/Rjt/2016 A.Y. 2012-13 is taken as the lead case. 2. The Ground No. 1 relates to deletion of disallowance made on account of contract cancellation amounting to Rs. 2,80,05,500/-. The appellant

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

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)

96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced below for ready reference: (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in deleting the addition made

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)

96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced below for ready reference: (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in deleting the addition made

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)

96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced below for ready reference: (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in deleting the addition made

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)

96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced below for ready reference: (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in deleting the addition made

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)

96,99,728/-. (v) Ground No.2 in Revenue`s appeal in ITA No. 366/RJT/ 2017, for assessment year 2013–14, at Rs.9,63,60,980/-. 16. Summarized and concise ground No.2 raised by the revenue, is reproduced below for ready reference: (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in deleting the addition made

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