GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

survey u/s 133A of the Act was carried out on the business\npremises of the assessee. The assessment u/s 143(3) of the Income-tax Act,\n1961 ('the Act' for short) was finalized on 15/04/2021 accepting the returned\nincome.\n10. Later on, Learned Principal Commissioner of Income Tax-1, Rajkot\n(\"Ld.PCIT\" for short), exercised his jurisdiction under section

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

TDS Rs.5,17,98,259/-. This issue is in ITA No.612/RJT/2024, only. (3) Row expenses, under the direct expenses Rs.1,36,50,985/-, assessee had treated revenue expenditure, however, as per Ld. PCIT it should be capital expenditure.This issue is in ITA No.612/RJT/2024, only. 27. Now we shall take these issues one by one as follows. The first issue raised

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

TDS Rs.5,17,98,259/-. This issue is in ITA No.612/RJT/2024, only. (3) Row expenses, under the direct expenses Rs.1,36,50,985/-, assessee had treated revenue expenditure, however, as per Ld. PCIT it should be capital expenditure.This issue is in ITA No.612/RJT/2024, only. 27. Now we shall take these issues one by one as follows. The first issue raised

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

SHANTI DEVELOPERS,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

u/s 40A(3) of the Act does not arise. Further these expenses also do not attract the provision of TDS, as it is below the prescribed limit of T.D.S. 14. Moreover, on the identical facts, the issue under consideration, is also covered by the decision of the Co-ordinate Bench of ITAT Rajkot, in the case of Aryaland Enterprise

SHANTI DEVELOPERS,RAJKOT vs. ITO, WARD-1(2)(2), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

u/s 40A(3) of the Act does not arise. Further these expenses also do not attract the provision of TDS, as it is below the prescribed limit of T.D.S. 14. Moreover, on the identical facts, the issue under consideration, is also covered by the decision of the Co-ordinate Bench of ITAT Rajkot, in the case of Aryaland Enterprise

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)

133A of the Act was carried out at the office premises of the assessee on 28-11-2014 for verification of TDS compliance. The assessee is a partnership firm engaged in the business of manufacturing of salt, providing liquid storage tank and providing warehouse on hire, trading of goods and commodities I.T.A Nos. 49 & 50 /Rjt/2021

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)

133A of the Act was carried out at the office premises of the assessee on 28-11-2014 for verification of TDS compliance. The assessee is a partnership firm engaged in the business of manufacturing of salt, providing liquid storage tank and providing warehouse on hire, trading of goods and commodities I.T.A Nos. 49 & 50 /Rjt/2021

THE DCIT, CIRCLE (TDS), RAJKOT, RAJKOT vs. M/S. GOPAL SNACKS P. LTD., RAJKOT, VILLAGE METODA, TAL. LODHIKA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act in the office premises on 02.02.2015 for verification of Tax Deduct at Source (TDS

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)

u/s 133A of the Act has been conducted on 24- 25/04/2019 in a case of M/s Silver Infra, Ahmedabad by the ADIT(Inv), Unit- 2(2), Ahmedabad. During the survey action, digital data in the form of 'Pen Drive' Page 3 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris has been found and impounded from

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)

u/s 133A of the Act has been conducted on 24- 25/04/2019 in a case of M/s Silver Infra, Ahmedabad by the ADIT(Inv), Unit- 2(2), Ahmedabad. During the survey action, digital data in the form of 'Pen Drive' Page 3 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris has been found and impounded from

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)

u/s 133A of the Act has been conducted on 24- 25/04/2019 in a case of M/s Silver Infra, Ahmedabad by the ADIT(Inv), Unit- 2(2), Ahmedabad. During the survey action, digital data in the form of 'Pen Drive' Page 3 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris has been found and impounded from

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)

u/s 133A of the Act has been conducted on 24- 25/04/2019 in a case of M/s Silver Infra, Ahmedabad by the ADIT(Inv), Unit- 2(2), Ahmedabad. During the survey action, digital data in the form of 'Pen Drive' Page 3 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris has been found and impounded from

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)

u/s 133A of the Act has been conducted on 24- 25/04/2019 in a case of M/s Silver Infra, Ahmedabad by the ADIT(Inv), Unit- 2(2), Ahmedabad. During the survey action, digital data in the form of 'Pen Drive' Page 3 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris has been found and impounded from

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)

u/s 133A of the Act has been conducted on 24- 25/04/2019 in a case of M/s Silver Infra, Ahmedabad by the ADIT(Inv), Unit- 2(2), Ahmedabad. During the survey action, digital data in the form of 'Pen Drive' Page 3 of 41 ITA No. 86 to 89 & 121 to 125/RJT/2023 M/s. Garden Enterpris has been found and impounded from