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

132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

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

132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

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

132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

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

132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

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

132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

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

132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

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

section 132 of the Act was carried out at the premises of the assessee company on 24-06-2010 and proceedings u/s 153A of the Act were initiated. During the course of assessment, the AO sought to make certain disallowances

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

section 132 of the Act was carried out at the premises of the assessee company on 24-06-2010 and proceedings u/s 153A of the Act were initiated. During the course of assessment, the AO sought to make certain disallowances

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

section 132 of the Act was carried out at the premises of the assessee company on 24-06-2010 and proceedings u/s 153A of the Act were initiated. During the course of assessment, the AO sought to make certain disallowances

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

section 132 of the Act was carried out at the premises of the assessee company on 24-06-2010 and proceedings u/s 153A of the Act were initiated. During the course of assessment, the AO sought to make certain disallowances

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

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

132 of the Act, the statement of the appellant Shri Rajnikant L. Bhesdadiya was recorded. In the statement, the appellant could not explain the transactions mentioned in the incriminating documents found in his reply of question no. 6, 7, 8, 11 etc. It is also important to mention here that during the course of search action, some bills/vouchers were found

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

section 132 of the Act I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 21 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. was carried out at the premises of the assessee company and on 24-05-2010, disallowing

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

section 132 of the Act I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 21 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. was carried out at the premises of the assessee company and on 24-05-2010, disallowing

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

section 132 of the Act I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 21 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. was carried out at the premises of the assessee company and on 24-05-2010, disallowing

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

section 132 of the Act I.T.A Nos. 216, 217, 203 & 211/Rjt/2015 A.Y. 2005-06 & 2006-07 Page No 21 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. was carried out at the premises of the assessee company and on 24-05-2010, disallowing

SHRI KARAMASHIBHAI G. AGHARA,MORBI vs. THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT-GUJARAT

In the result, appeal of the assessee in the case of Shri Bharatbhai T

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

disallowances with which we are not presently concerned with. The Assessing Officer however initiated penalty proceedings under s.271AAA of the Act on the additional income declared amounting to Rs.2,61,13,250/- in pursuance of search. Subsequently, on receiving objections from the assessee, the Assessing Officer vide corrigendum dated 03/07/2015 to the assessment order, modified the penalty section and substituted

M/S OM KIRTI CONSTRUCTION PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CEN. CIRCLE-1,, RAJKOT-GUJARAT

In the result the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

disallowance of interest payment of Rs. 14,40,475 to 1C1CI bank made by the A.O. by treating it as personal expenditure. 4. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in confirming addition of Rs. 2,28,990/- made by the assessing officer by way of unexplained investment in jewellery. 5.The learned Commissioner of Income Tax (Appeals

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

132 of the Act was carried out at the premises of the assessee on 24-06-2010 and proceeding under Section 153A of the Act were initiated vide notice dated 04-01-2011, pursuant to which the Ld. Assessing Officer disallowed