SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

addition, penalty\nu/s 271(1)(c) was also initiated for concealment of income by furnishing\ninaccurate particulars of his income.\n18.\nDuring the penalty proceedings, the assessee submitted the following\nwritten submission before the assessing officer, the relevant portion of the\nassessee's submission is reproduced as under:\n\"15. As regard the levy of penalty on disallowance

THE ACIT, CIRCLE-1,, RAJKOT-GUJARAT vs. CHAMPION AGRO LTD., FORMERLY KNOWN AS MAGNETIC INDS. LTD.,, RAJKOT-GUJARAT

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 504/Rjt/2013 िनधा"रण वष"/Asstt. Years: 2008-2009 & आयकर अपील सं./Ita No. 78/Rjt/2014 िनधा"रण वष"/Asstt. Years: 2009-2010

addition made by the AO for Rs.1,09,45,108/- under the provision of section 14A of the Act. 11. The assessee in the year under consideration has shown exempted income being from agriculture operation. However, the assessee has not shown any expenses against such income therefore the AO invoked the provisions of section 14A r.w. Rule 8D of Income

THE ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CHAMPION AGRO LTD.,,

In the result appeal of the Revenue is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 504/Rjt/2013 िनधा"रण वष"/Asstt. Years: 2008-2009 & आयकर अपील सं./Ita No. 78/Rjt/2014 िनधा"रण वष"/Asstt. Years: 2009-2010

addition made by the AO for Rs.1,09,45,108/- under the provision of section 14A of the Act. 11. The assessee in the year under consideration has shown exempted income being from agriculture operation. However, the assessee has not shown any expenses against such income therefore the AO invoked the provisions of section 14A r.w. Rule 8D of Income

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

income tax Act on ad-hoc basis. 45.5 All the expenses were incurred exclusively for the purpose of the business therefore no disallowance can be made by the AO. However, the ld CIT(A) after considering the submission of the assessee deleted the addition

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result the appeal of the revenue is partly allowed

Income Tax Act, 1961; in short “the Act”. 2. The revenue has raised following substantive grounds of appeal:- “1. The ld. CIT(A) has erred in law and in facts in deleting the addition of Rs. 22,800/- being the disallowance

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

addition, penalty u/s 271(1)(c) was also initiated for concealment of income by furnishing inaccurate particulars of his income. 18. During the penalty proceedings, the assessee submitted the following written submission before the assessing officer, the relevant portion of the assessee's submission is reproduced as under: "15. As regard the levy of penalty on disallowance

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) बनाम Vs. Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 05/03/2025 : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

addition, penalty u/s 271(1)(c) was also initiated for concealment of income by furnishing inaccurate particulars of his income. 18. During the penalty proceedings, the assessee submitted the following written submission before the assessing officer, the relevant portion of the assessee's submission is reproduced as under: "15. As regard the levy of penalty on disallowance

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

addition, penalty u/s 271(1)(c) was also initiated for concealment of income by furnishing inaccurate particulars of his income. 18. During the penalty proceedings, the assessee submitted the following written submission before the assessing officer, the relevant portion of the assessee's submission is reproduced as under: "15. As regard the levy of penalty on disallowance

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

disallowance of said expense of Rs. 7,53,200/- and added to the total income of the assessee. 10. Aggrieved by the order of the assessing officer, the assessee, carried the matter in appeal before the Ld. CIT(A), who has deleted the addition

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

disallowance of said expense of Rs. 7,53,200/- and added to the total income of the assessee. 10. Aggrieved by the order of the assessing officer, the assessee, carried the matter in appeal before the Ld. CIT(A), who has deleted the addition