ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

section u/s.206(C) & 206C(7) u/s.206(C) & 206C(7) of the Income Tax Act, 1961( hereinafter referred to as “the Act”). , 1961( hereinafter referred to as “the Act”). ITA 147, 148/Rjt/25 & 227, 228/Rjt/22 Arham Enterprise v. ITO 2. Since, in these four appeals are Since, in these four appeals are filed by the same assessee, and in the appeals filed

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

section u/s.206(C) & 206C(7) u/s.206(C) & 206C(7) of the Income Tax Act, 1961( hereinafter referred to as “the Act”). , 1961( hereinafter referred to as “the Act”). ITA 147, 148/Rjt/25 & 227, 228/Rjt/22 Arham Enterprise v. ITO 2. Since, in these four appeals are Since, in these four appeals are filed by the same assessee, and in the appeals filed

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

section u/s.206(C) & 206C(7) u/s.206(C) & 206C(7) of the Income Tax Act, 1961( hereinafter referred to as “the Act”). , 1961( hereinafter referred to as “the Act”). ITA 147, 148/Rjt/25 & 227, 228/Rjt/22 Arham Enterprise v. ITO 2. Since, in these four appeals are Since, in these four appeals are filed by the same assessee, and in the appeals filed

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

section u/s.206(C) & 206C(7) u/s.206(C) & 206C(7) of the Income Tax Act, 1961( hereinafter referred to as “the Act”). , 1961( hereinafter referred to as “the Act”). ITA 147, 148/Rjt/25 & 227, 228/Rjt/22 Arham Enterprise v. ITO 2. Since, in these four appeals are Since, in these four appeals are filed by the same assessee, and in the appeals filed

SHRI DIPTEN AHINDRA BHOWMICK,GANDHIDHAM-KUTCH vs. THE ITO, WARD-1, GANDHIDHAM-KUTCH

In the result, the appeal filed by the assessee is allowed

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

delay in filing the appeal by the assessee before the learned CIT-A deserves to be condoned. Accordingly, we proceed to decide the issue raised by the assessee on merit. 5. Next issue raised by the assessee is that the learned CIT(A) erred in confirming disallowance of Rs. 7,54,700/- on account of cash payment under section

SHRI GIRISHKUMAR RAMNIKLAL DOSHI,,SURENDRANAGAR vs. THE INCOME TAX OFFICER, WARD-2,, SURENDRANAGAR

In the result, the appeal of the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.297/Rjt/2017 ("नधा"रण वष" / Assessment Year: (2011-12) (Hybrid Hearing) Shri Girishkumar Ramniklal Vs. Income Tax Officer Doshi Ward-2, Surendranagar B-601, Retreat, Near Shyamal Cross Road, Satellite, Ahmedabad - 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpd2297E (Assessee) (Respondent)

condone the delay. 7. So far merits of the case are concerned, the relevant material facts of the assessee`s case, are as follows. The assessee had filed his return of income for assessment year (A.Y.) 2011-12, on 20.09.2011, declaring total income at Rs. NIL. The return of income, was processed u/s 143(1) of the Act. Later

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

Section 292C, he is liable to explain the noting in the impounded diary. 42.The assessee submitted before the learned CIT(A) that the statement of Shri Bhupendra Balubhai Patel recorded u/s 133A of the Act dated 03.01.2019, was a non-connected party, as he is neither subjected to survey action nor he is owner of the premises surveyed from which

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

Section 292C, he is liable to explain the noting in the impounded diary. 42.The assessee submitted before the learned CIT(A) that the statement of Shri Bhupendra Balubhai Patel recorded u/s 133A of the Act dated 03.01.2019, was a non-connected party, as he is neither subjected to survey action nor he is owner of the premises surveyed from which

SHRI VIJAY JAMNADAS VINCHHI,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(5), JAMNAGAR

In the result, the appeal filed by the Assessee is hereby allowed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2010-11. I.T.A No. 309/Rjt/2019 A.Y. 2010-11 Page No 2 Shri Vijaybhai Jamnadas Vinchhi. vs. ITO 2. The Registry has noted that there is a delay of 58 days in filing the above appeal. The assessee

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)

54,606/- 25,48,06,382/- 59,45,48,224/- II Bharat I Bhatia 2008-09 85,60,64,053/- 26,68,19,216/- 59,92,44,837/- III Bharat I Bhatia 2009-10 3,29,38,258/- 98,81,477/- 2,30,56,781/- IV Bharat I Bhatia

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/\n25,48,06,382/\n59,45,48,224/\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/\n26,68,19,216/\n59,92,44,837/\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/\n98,81,477/\n2,30,56,781/\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/- 26,68,19,216/- 59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/- 98,81,477/- 2,30,56,781/-\nIV\nBharat I Bhatia\n2010

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

54,606/-\n25,48,06,382/-\n59,45,48,224/-\nII\nBharat I Bhatia\n2008-09\n85,60,64,053/-\n26,68,19,216/-\n59,92,44,837/-\nIII\nBharat I Bhatia\n2009-10\n3,29,38,258/-\n98,81,477/-\n2,30,56,781/-\nIV\nBharat I Bhatia\n2010