M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

153A of the Act were initiated by issuing notice on 17.01.2013 and 30.07.2013 which were duly served upon the assessee. The assessee was required to file return of income within 30 days of the receipt of the notice. In response to notice, the assessee filed return of income showing total income of Rs.88,340/- on 27.02.2014. A notice

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

condoning it or taking part in it.\nFurther down he said:\n\" It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in\nthe illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The\nCommissioners of Inland Revenue

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

condoning it or taking part in it.\nFurther down he said:\n\" It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in\nthe illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The\nCommissioners of Inland Revenue

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

condoning it or taking part in it.\nFurther down he said:\n\" It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in\nthe illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The\nCommissioners of Inland Revenue

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

153A of the Act were initiated by issuing notice on 17.01.2013 and 30.07.2013 which were duly served upon the assessee. The assessee was required to file return of income within 30 days of the receipt of the notice. In response to notice, the assessee filed return of income showing total income of Rs.88,340/- on 27.02.2014. A notice

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

condoning it or taking part in it.\nFurther down he said:\n\" It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in\nthe illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The\nCommissioners of Inland Revenue

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

condoning it or taking part in it.\nFurther down he said:\n\" It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in\nthe illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The\nCommissioners of Inland Revenue

THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI NILESHBHAI SURESHBHAI UNTAVADIYA, MORBI

In the result all the four appeal of Revenue and assessee are allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 22/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing)

condoning the delay in filing of appeal by the assessee. 2) On the facts and in the circumstances of the case and in law the Ld.CIT(A) has erred in considering the additional evidence produced by the assessee during the appellate proceedings and in deciding the assessee's appeal on the basis of the same, without recording proper reasons

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 RAJKOT, RAJKOT vs. JAYDEEP T BADRAKIA, MORBI

In the result all the four appeal of Revenue and assessee are allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 22/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing)

condoning the delay in filing of appeal by the assessee. 2) On the facts and in the circumstances of the case and in law the Ld.CIT(A) has erred in considering the additional evidence produced by the assessee during the appellate proceedings and in deciding the assessee's appeal on the basis of the same, without recording proper reasons

JAYDEEP THAKARSHIBHAI BADRAKIA,MORBI vs. ACIT, CC-1, RAJKOT, RAJKOT

In the result all the four appeal of Revenue and assessee are allowed for statical purpose

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 22/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing)

condoning the delay in filing of appeal by the assessee. 2) On the facts and in the circumstances of the case and in law the Ld.CIT(A) has erred in considering the additional evidence produced by the assessee during the appellate proceedings and in deciding the assessee's appeal on the basis of the same, without recording proper reasons

PARAS RAMESHCHANDRA DOSHI,RAJKOT vs. THE PCIT - 1, RAJKOT , RAJKOT

delayering of funds in\nthe process of money laundering. Upon detection, the Income Tax department has\ntreated these sums as unexplained cash deposits and taxed the entire amount as deemed\nincome. The ‘Angadiya/shroff' have disclosed the modus-operandi in clear terms.\nvi. The \"Angadiya” is a very common term in Gujarat. Another common term related to\nmonetary transactions is “shroff

SOLO STEEL TECH,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

delayering of funds in\nthe process of money laundering. Upon detection, the Income Tax department has\ntreated these sums as unexplained cash deposits and taxed the entire amount as deemed\nincome. The ‘Angadiya/shroff' have disclosed the modus-operandi in clear terms.\nvi. The "Angadiya” is a very common term in Gujarat. Another common term related to\nmonetary transactions is “shroff

THE DEPUTY COMMR. OF INCOME TAX, CEN. CIR.1,, RAJKOT vs. JAYESH HARAKHJI PATEL,, RAJKOT

In the result, all appeals filed by the different assessee's and Revenue\nare allowed for statistical purposes

delayering of funds in\nthe process of money laundering. Upon detection, the Income Tax department has treated\nthese sums as unexplained cash deposits and taxed the entire amount as deemed income. The\n'Angadiya/shroff' have disclosed the modus-operandi in clear terms.\nvi. The \"Angadiya\" is a very common term in Gujarat. Another common term related to\nmonetary transactions

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

delayering of funds in the process of money laundering. Upon detection, the Income Tax department has treated these sums as unexplained cash deposits and taxed the entire amount as deemed income. The ‘Angadiya/shroff’ have disclosed the modus-operandi in clear terms. ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 17 vi. The “Angadiya” is a very common term

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

delayering of funds in the process of money laundering. Upon detection, the Income Tax department has treated these sums as unexplained cash deposits and taxed the entire amount as deemed income. The ‘Angadiya/shroff’ have disclosed the modus-operandi in clear terms. ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 17 vi. The “Angadiya” is a very common term