BATAVA DEVLI SEVA SAHAKARI MANDALI LTD.,BATAVA DEVLI, TAL. KUNLAVA, DIST. AMRELI. vs. THE ADIT, (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

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

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v, DCIT 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that enabling provisions of sub-clause (v) of section 143(1) providing for disallowance

SHREE ANTALIYA KHETI VIKAS KARYAKARI SEVA SAHAKARI MANDALI LIMITED,LILIYA MOTA, DIST. AMRELI vs. THE ADIT (CPC), BANGALURU, BENGALURU

In the result, appeal of the assessee is allowed

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

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that the enabling provisions of sub-clause (v) of section 143(1) providing for disallowance

ALIUDEPUR SEVA SAHAKARI MANDALI LIMITED,ALIUDEPUR VILLAGE, TALUKA LATHI, DIST.: - AMRELI-365430 vs. THE ADIT (CPC), BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

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

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that the enabling provisions of sub-clause (v) of section 143(1) providing for disallowance

DAHIDA SEVA SAHAKARI MANDALI LIMITED ,VILLAGE: - DAHIDA, DIST.:- AMRELI vs. THE ADIT (CPC), BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

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

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that the enabling provisions of sub-clause (v) of section 143(1) providing for disallowance

CHAKARGADH SEVA SAHAKARI MANDALI LTD.,CHAKARGADH SEVA, DIST. AMRELI vs. THE DCIT(CPC),, BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that the enabling provisions of sub- clause (v) of section 143(1) providing for disallowance

THE DCIT CENTRAL CIRCLE-1 , RAJKOT vs. SHRI SHAMJIBHAI SADHABHAI KANGAD, GANDHIDHAM-KUTCH

In the result, appeal filed by the Revenue, in IT(SS) No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

1) of the Act, it was alleged by the assessing officer that during the course of search proceeding, at the residential premises of Shri Naran B Maheshwari, some digital data in his pen-drive was seized and on the basis of such data (Tally Data), it was alleged that Neelkanth Group have carried out unaccounted transactions. In this connection

SHRI TRAMBAKPUR SAHAKARI MANDALI LIMITED,AT TRAMBAKPUR TALUKA DHARI DIST. AMRELI vs. THE DCIT/ACIT (CPC),, BANGALORE

In the result, appeal of the assessee is allowed

disallowance of deduction for deed filing of return of income and also the said adjustment is not permissible under section 143(1)(a)(v) of the Act. 7.3 We note that in the case of Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT 2016] 68 taxmann.com 298 (Kerala), the Kerala I.T.A No. 23/Rjt/2022 A.Y. 2019-20 Page

SHRI NAVA UJALA SEVA SAHAKARI MANDALI LIMITED,AT NAVA UJALA, TALUKA KUNKAVAV, GUIJARAT-365450 vs. THE DCIT/ACIT(CPC),, BANGALORE

In the result, appeal of the assessee is allowed

disallowance of deduction for deed filing of return of income and also the said adjustment is not permissible under section 143(1)(a)(v) of the Act. 7.3 We note that in the case of Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT 2016] 68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee

SHREE LUNIDHAR SEVA SAHKARI MANDALI LTD.,LUNIDHAR, TALUKA KUNKAVAV, DIST. AMRELI. vs. ASSESSING OFFICER (CPC), , BANGALORE

In the result, appeal of the assessee is allowed

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

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that the enabling provisions of sub- clause (v) of section 143(1) providing for disallowance

DHAR SEVA SAHAKARI MANDALI LTD.,DHAR, TALUKA: - SAVARKUNDLA, DIST. AMRELI-GUJARAT. vs. THE DCIT(CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

disallowance of deduction for deed filing of return of income and also the said adjustment is not permissible under section 143(1)(a)(v) of the Act. 7.3 We note that in the case of Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT 2016] 68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee

SHRI SHAMJIBHAI SADHABHAI KANGAD,GANDHIDHAM-KUTCH vs. THE DCIT CENTRAL CIRCLE-1 , RAJKOT

1)\nof the Act, it was alleged by the assessing officer that during the course of search\nproceeding, at the residential premises of Shri Naran B Maheshwari, some digital\ndata in his pen-drive was seized and on the basis of such data (Tally Data), it was\nalleged that Neelkanth Group have carried out unaccounted transactions. In this\nconnection

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

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\n\nThe assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty\nu/s 271(1)(c) of the Act and appeal

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

disallowance, as the underlying additions were either based on estimates or deleted. Similarly, a penalty related to additions from seized documents was deleted because the addition itself was deleted by the Tribunal.", "result": "Allowed", "sections": [ "271(1)(c)", "271AAB(1)(c)", "250", "139(1)", "153A

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

disallowance under section\n40(a)(ia) of the Act. Thus, the Assessing Officer has imposed penalty on the ground of\nfurnishing inaccurate particulars, whereas the Tribunal has upheld the order of the Assessing\nOfficer on the ground of concealment of particulars. It is by now well settled that while\nissuing a notice under section 271(1

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

disallowance under section\n40(a)(ia) of the Act. Thus, the Assessing Officer has imposed penalty on the ground of\nfurnishing inaccurate particulars, whereas the Tribunal has upheld the order of the Assessing\nOfficer on the ground of concealment of particulars. It is by now well settled that while\nissuing a notice under section 271(1

MEDI SEVA SAHAKARI MANDALI LTD.,MEDI, DIST. AMRELI vs. THE ADIT (CPC), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

disallowance of deduction for deed filing of return of income and also the said adjustment is not permissible under section 143(1)(a)(v) of the Act. 7.3 We note that in the case of Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT 2016] 68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee

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

disallowance under section\n40(a)(ia) of the Act. Thus, the Assessing Officer has imposed penalty on the ground of\nfurnishing inaccurate particulars, whereas the Tribunal has upheld the order of the Assessing\nOfficer on the ground of concealment of particulars. It is by now well settled that while\nissuing a notice under section 271(1

SHRI NAVAVAGHNIYA SEVA SAHKARI MANDALI LIMITED,AMRELI vs. THE DCIT/ACIT (CPC), BANGALORE, BANAGALORE

In the result, appeal of the assessee is allowed

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

153A. In the case of Lanjani Co-Operative Agri Service Society Ltd. (CPC) v. DCIT [2023] 146 taxmann.com 468 (Chandigarh - Trib.), the ITAT held that the enabling provisions of sub-clause (v) of section 143(1) providing for disallowance

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

disallowed than the ratio laid down\nby the various High Courts, regarding not taxing all the receipts would remain in\npapers only. Thus, with a view to strike a proper balance between the factual vis-\na-vis the legal aspects it is decided to further enhance the average net profit rate\nto 50%. Accordingly, the net unaccounted profit for this