THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 35D of the Act.[ This is ground No.2 of cross objection No. 23 and ground No. 2 of cross objection No. 24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 35D of the Act.[ This is ground No.2 of cross objection No. 23 and ground No. 2 of cross objection No. 24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 35D of the Act.[ This is ground No.2 of cross objection No. 23 and ground No. 2 of cross objection No. 24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

section 35D of the Act.[ This is ground No.2 of cross objection No. 23 and ground No. 2 of cross objection No. 24.] (ii) Ground No.2. The ld. CIT(A) has erred in law and on facts in confirming disallowance of depreciation of land cost of windmill to the extent of Rs.4,05,600/- and allowing the said amount

M/S CHOKSHI VACHHRAJ MAKANJI & CO.,JUNAGADH vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE - 1 (1), RAJKOT - GUJARAT

In the result, the appeal of the assessee is dismissed

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

145 taxmann.com 209 (Pune - Trib.) held that where assessee-employer deposited amount of employees contribution towards employees' provident fund and employees' state insurance corporation beyond due date stipulated under the respective Acts, disallowance made under Section 36(1)(va) was justified. The ITAT further held that adjustment under Section 143(1)(a) by means of disallowance made for late

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

sections 147r.w.s.\n143(3) of the Income Tax Act, 1961, ( hereinafter referred to as \"the Act\").\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed of by\nthis consolidated order. For the sake of convenience, the grounds as well as the\nfacts narrated

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

sections 147r.w.s.\n143(3) of the Income Tax Act, 1961, ( hereinafter referred to as \"the Act\").\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed of by\nthis consolidated order. For the sake of convenience, the grounds as well as the\nfacts narrated

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

sections 147r.w.s.\n143(3) of the Income Tax Act, 1961, ( hereinafter referred to as \"the Act\").\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed of by\nthis consolidated order. For the sake of convenience, the grounds as well as the\nfacts narrated

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

sections 147r.w.s.\n143(3) of the Income Tax Act, 1961, ( hereinafter referred to as \"the Act\").\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed of by\nthis consolidated order. For the sake of convenience, the grounds as well as the\nfacts narrated

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

sections 147r.w.s.\n143(3) of the Income Tax Act, 1961, ( hereinafter referred to as \"the Act\").\n2. Since, the issues involved in all the appeals are common and identical;\ntherefore, these appeals have been heard together and are being disposed of by\nthis consolidated order. For the sake of convenience, the grounds as well as the\nfacts narrated

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

145(3) are invoked herewith\nand the assessment of total income of the assessee is being made after taking into\naccount all relevant material gathered during the search and the assessment\nproceedings. As per the material gathered during the search and submissions\navailable on records the assessee is found to have indulged in the practice of\nsuppressing both receipts

M/S. SHIVABYAY PROJECT PVT. LTD. ,GANDHIDHAM-KUTCH vs. THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

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

section 144 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal: “The grounds of appeal mentioned herein under are without prejudice to each other. 1.0 Ld. Commissioner of Income tax (Appeals)-l, Rajkot has erred in law in confirming the disallowance

THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM-KUTCH vs. M/S. SHIVABYAY PROJECT PVT. LTD. , GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

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

section 144 of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has taken the following grounds of appeal: “The grounds of appeal mentioned herein under are without prejudice to each other. 1.0 Ld. Commissioner of Income tax (Appeals)-l, Rajkot has erred in law in confirming the disallowance

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

disallows future depreciation on goodwill from 01.04.2021 onwards. We note that in assessee`s case under consideration, the assessment year involved, is the assessment year 2018–19, therefore, this amendment does not applicable to the assessee. Therefore, argument advanced by the learned DR for the revenue to the effect that these provisions are retrospective in nature, is rejected. 22.We note

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

section 145(3) are invoked by the assessing officer and the assessment of total income of the assessee is being made after taking into account all relevant material gathered during the search and the assessment proceedings. There is no uniform method that can be employed to compute income when part receipts on account of sale are not included

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, , RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

section 145(3) are invoked by the assessing officer and the assessment of total income of the assessee is being made after taking into account all relevant material gathered during the search and the assessment proceedings. There is no uniform method that can be employed to compute income when part receipts on account of sale are not included

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

section 145(3) are invoked by the assessing officer and the assessment of total income of the assessee is being made after taking into account all relevant material gathered during the search and the assessment proceedings. There is no uniform method that can be employed to compute income when part receipts on account of sale are not included

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

section 145(3) are invoked by the assessing officer and the assessment of total income of the assessee is being made after taking into account all relevant material gathered during the search and the assessment proceedings. There is no uniform method that can be employed to compute income when part receipts on account of sale are not included