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

disallowance made under section\n40(a)(ia) of the Act.\n\n18. Thus, the proposal to levy penalty u/s 271(1)(c) of the Act on the disallowance

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

penalty levied on disallowance made under section\n40(a)(ia) of the Act.\n18. Thus, the proposal to levy penalty

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

penalty levied on disallowance made under section\n40(a)(ia) of the Act.\n18. Thus, the proposal to levy penalty

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

penalty levied on disallowance made under section\n40(a)(ia) of the Act.\n18.\nThus, the proposal to levy penalty

M/S BALAJI HEAVY LIFTERS P. LTD.,,GANDHIDHAM vs. THE ADDL. COMMR. OF INCOME TAX, GANDHIDHAM RANGE,, GANDHIDHAM

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Disallowing Service Tax Interest and Late filing penalty of f Rs. 38711/- . Therefore the disallowance of Rs. 38711/- is liable

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

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

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

disallowance the claim of deduction u/s. 10(34) namely dividend income of Rs. 10,31,750/- received by the assessee from Rajkot Nagrik Sahakari Bank Ltd.. The Assessing Officer also initiated penalty

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

disallowance of penalty on custom duty of Rs. 7,53,200/- 2) On the facts and in the circumstances of the case

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 penalty on custom duty of Rs. 7,53,200/- 2) On the facts and in the circumstances of the case

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 penalty on custom duty of Rs. 7,53,200/- 2) On the facts and in the circumstances of the case

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

disallowance of penalty on custom duty of Rs. 7,53,200/- 2) On the facts and in the circumstances of the case

KONARK OVERSEAS PRIVATE LIMITED,GANDHIDHAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result, this appeal of the assessee is allowed for statistical purposes, in\nabove terms

disallowance. During the course of penalty\nproceedings, the appellant sought an adjournment for submitting its reply for the\nproposed penalty

THE DCIT, (INTL. TAXN.), RAJKOT vs. M/S. KOREA SOUTH EAST POWER CO. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar(Conducted Through Virtual Court) Assessment Year: 2011-12 The Dcit (Intl. Taxn.) M/S.Korea South East Power Amruta Estate Co.Ltd. Room No.312 Mg Road बनाम/ C/O. P.V. Page & Co., Girnar Cinema 201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) Pan: Pan : Ahvps 3555Q Assessee By None Revenue By Shri Ashish Kumar Pandey, Sr.Dr Date Of Hearing 25/09/2023 Date Of Pronouncement 15/12/2023

Penalty - For concealment of income Bona fide claim, disallowance of Assessment year 1999-2000 - Assessee claimed premium received on redemption

M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

disallowance of Rs.31,000/- u/s.40A(3) of the Act, the\namount paid in cash by the assessee for buying of petrol and diesel from\nVrundavan Petrol Pump on 13/11/2016, the Assessing Officer has imposed\npenalty u/s 270A(1) of the Act. However, Assessing Officer has failed to\nimpose penalty

THE ACIT, CIRCLE-2,, JAMNAGAR vs. SAURASHTRA CEMENT LTD.,, PORBANDAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

disallowance of penalty amounting to Rs.30,23,032/- paid on Differential Royalty on Basalt, disallowance of Excessive Depreciation claim on Plant

SAURASHTA CEMENT LTD.,,PORBANDAR vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

disallowance of penalty amounting to Rs.30,23,032/- paid on Differential Royalty on Basalt, disallowance of Excessive Depreciation claim on Plant

DINESHCHANDRA N. SHAH,,JAMNAGAR. vs. INCOME TAX OFFICER, WARD-2(5),, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Disallowance of the expenses for accounting charges and other expenses amounting to Rs. 24,612/- respectively against the interest income received from the partnership firm. The AO in the assessment order dated 20th November 2015 initiated the 4. penalty

SHRI BHAKTINAGAR CO-OPERATIVE HOUSING SOCIETY LTD.,RAJKOT vs. THE ITO 3 (1) (1), RAJKOT

In the result the appeal filed by the assessee (ITA No

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.200/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society Ltd. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’S School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2363M (Appellant) (Respondent)

disallowed. however, the penalty proceedings which different from the quantum proceedings, therefore, the assessee submitted more convenient evidences in the defense

SHRI KANJIBHAI B. RANGANI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-5(1), RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

penalty proceedings had been initiated against assessee only on account of fact that deduction, which was claimed by assessee had been disallowed