TRISUNS EXPORT CORPORATION,,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM

In the result, appeal is allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysr. Asstt. Name Of Name Of Ita No. No. Year Appellant Respondent Trisuns Export Corporation, Shop No. 24, The Income Tax 1. 165/Rjt/2016 1997-98 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham Trisuns Export Corporation, Shop No. 24, The Income Tax 2. 166/Rjt/2016 1998-99 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham Trisuns Export Corporation, Shop No. 24, The Income Tax 3. 167/Rjt/2016 1999-00 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham Trisuns Export Corporation, Shop No. 24, The Income Tax 4. 168/Rjt/2016 2000-01 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Samir Jani, A.R ""यथ" क" ओर से/Respondent By : Shri Sanjay Kumar, Sr. D.R

section 143(3) r.w.s 254(1) of the Income Tax Act, 1961(hereinafter referred to as “the act”) for A.Ys. 1997-98, 1998-99, 1999-00 & 2000-01 respectively. Since all the cases relate to the same assessee, and the issue is identical, these matters are heard analogously and are being disposed of by a common order. 2. An application

TRISUNS EXPORT CORPORATION,,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM

In the result, appeal is allowed for statistical purpose

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysr. Asstt. Name Of Name Of Ita No. No. Year Appellant Respondent Trisuns Export Corporation, Shop No. 24, The Income Tax 1. 165/Rjt/2016 1997-98 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham Trisuns Export Corporation, Shop No. 24, The Income Tax 2. 166/Rjt/2016 1998-99 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham Trisuns Export Corporation, Shop No. 24, The Income Tax 3. 167/Rjt/2016 1999-00 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham Trisuns Export Corporation, Shop No. 24, The Income Tax 4. 168/Rjt/2016 2000-01 Vivekanand Officer, Ward-2, Market, Plot No. Gandhidham Kutch 122/123, Sector-8, Gandhidham (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Samir Jani, A.R ""यथ" क" ओर से/Respondent By : Shri Sanjay Kumar, Sr. D.R

section 143(3) r.w.s 254(1) of the Income Tax Act, 1961(hereinafter referred to as “the act”) for A.Ys. 1997-98, 1998-99, 1999-00 & 2000-01 respectively. Since all the cases relate to the same assessee, and the issue is identical, these matters are heard analogously and are being disposed of by a common order. 2. An application

LOVE SHOPPERS LTD,AHMEDABAD vs. DCIT, CIRCLE-2(1)(2), AHMEDABAD, AHMEDABAD

Appeal of the assessee is dismissed

Bench: The Hearing Of Appeal. Total Tax Effect 13,25,000/-”

condoning the delay in filing of the present appeal. I.T.A No. 285/Rjt/2022 A.Y. 2016-17 Page No 3 M/s. Love Shoppers vs. DCIT 4. The brief facts of the case are that during the course of assessment proceedings, the assessing officer observed that the assessee company had received a loan of " 13,25,000/- in cash from

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)

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non- disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal- plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness

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

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non- disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal- plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non- disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal- plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness

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

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non- disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal- plea of the Revenue that till onus with respect to identity, credit worthiness and genuniness

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

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness

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

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness

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

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness

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

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-plea of the Revenue that till onus with respect to identity, credit worthiness and genuineness