SHANTI DEVELOPERS,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowances u/s 40A(3) of the Act does not arise. Further these expenses also do not attract the provision of TDS, as it is below the prescribed limit of T.D.S. 14. Moreover, on the identical facts, the issue under consideration, is also covered by the decision of the Co-ordinate Bench of ITAT Rajkot, in the case of Aryaland Enterprise

THE INCOME TAX OFFICER, WARD-3(1), JAMNAGAR vs. M/S. PARAS BUILDCON P. LTD., JAMNAGAR

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

3) and hence, the disallowance of Rs. 12,92,615/- is therefore directed to be deleted. This ground of appeal is allowed. 7. Being aggrieved by the order of the learned CIT(A) the Revenue is in appeal before us. 8. The learned DR before us reiterated the findings contained in the assessment order. 9. On the other hand

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

M/S BACKBONE PROJECTS LIMITED.,,AHMEDABAD vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallow the claim of the assessee under section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

PARESH DAYASHANKAR MADEKA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(2)(3), RAJKOT

In the result, the appeal of the assessee allowed for statistical purposes

131, as judicial proceedings, the full application of the law of evidence is required. Any evidence or material gathered through these proceedings must be evaluated with the same scrutiny as in a judicial forum, ensuring that the principles of justice and fairness are maintained.\n6. In this immediate case of today revenue had relied upon the provision of section

AARYALAND ENTERPRISE,RAJKOT vs. THE DY. CIT- CIRCLE-1 (2), RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

disallowance under the provisions of Section 40(A)(3) of the Act. 9. On the other hand, the Ld. DR vehemently supported the order of the authorities below. 10. We have heard the rival contentions of both the parties and perused the materials available on record. There is no dispute to the fact that the assessee in the course

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

3\nand 4 in assessee's appeal in ITA No.581/Rjt/2024 A.Y 2016-17]\nGround No.4.The Ld. CIT(A) erred in rejecting assessee's ground regarding non-\nproviding of cross-examination of persons belonging to searched party.\n[This is ground No.5 in assessee's appeal in ITA No.545/Rjt/2024_A.Y.2017-18,\nGround No.5 in assessee's appeal in ITA No.546/Rjt/2024 A.Y.2018-19, Ground No.5

THE DY. COMMR. OF INCOME TAX, CIR.-1,, JAMNAGAR vs. M/S SEABIRD MARINE SERVICES P. LTD.,, JAMNAGAR

In the result, appeal of the Revenue is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

3 and 4, the Ld. D.R. submitted that in assessee’s case the AO has recorded the satisfaction and thereafter has made the working in respect of disallowance under Section 14A r.w.r. 8D. DCIT vs. M/s. Seabird Marine Services P. Ltd. Asst.Year –2013-14 7. As regards Ground No. 5 the Ld. D.R. relied upon the assessment order relating

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for Assessment

disallow the claim of the assessee under Section 80-IA of the Act. The Ld. CIT(Appeals) in his order has categorically observed that “it is not relevant whether any incriminating was found in any particular order and all of the relevant years. Therefore, ground of appeal that the assessments already made cannot be reopened under section 153A

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S TIRTH AGRO TECHNOLOGY PVT. LTD.,, GONDAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

disallowance of job work expenses.” 2. The only issue raised by the Revenue is that the learned CIT (A) erred in deleting the addition made by the AO for Rs. 10,24,42,002/- on account of job charges. 3. The facts in brief are that the assessee in the present case is a private limited company and engaged

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

3\nand 4 in assessee's appeal in ITA No.581/Rjt/2024 A.Y 2016-17]\nGround No.4.The Ld. CIT(A) erred in rejecting assessee's ground regarding non-\nproviding of cross-examination of persons belonging to searched party.\n[This is ground No.5 in assessee's appeal in ITA No.545/Rjt/2024_A.Y.2017-18,\nGround No.5 in assessee's appeal in ITA No.546/Rjt/2024 A.Y.2018-19, Ground No.5

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT, RAJKOT

3\nand 4 in assessee's appeal in ITA No.581/Rjt/2024 A.Y 2016-17]\nGround No.4.The Ld. CIT(A) erred in rejecting assessee's ground regarding non-\nproviding of cross-examination of persons belonging to searched party.\n[This is ground No.5 in assessee's appeal in ITA No.545/Rjt/2024_A.Y.2017-18,\nGround No.5 in assessee's appeal in ITA No.546/Rjt/2024 A.Y.2018-19, Ground No.5