ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

disallowed in view of provisions of section 36(1) (va) of the Act as pointed out in the reasons for reopening. Ad-hoc business income of Rs. 2,00,000/- has been offered additionally. A copy of reason recorded for reopening has been provided to the assessee-firm Vides letter dated 17/12/2021. Further, the objection raised against initiation of proceedings

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

disallowed in view of provisions of section 36(1) (va) of the Act as pointed out in the reasons for reopening. Ad-hoc business income of Rs. 2,00,000/- has been offered additionally. A copy of reason recorded for reopening has been provided to the assessee-firm Vides letter dated 17/12/2021. Further, the objection raised against initiation of proceedings

ACCURATE BUILDCON,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

disallowed in view of provisions of section 36(1) (va) of the Act as pointed out in the reasons for reopening. Ad-hoc business income of Rs. 2,00,000/- has been offered additionally. A copy of reason recorded for reopening has been provided to the assessee-firm Vides letter dated 17/12/2021. Further, the objection raised against initiation of proceedings

ACCURATE BUILDCON ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

disallowed in view of provisions of section 36(1) (va) of the Act as pointed out in the reasons for reopening. Ad-hoc business income of Rs. 2,00,000/- has been offered additionally. A copy of reason recorded for reopening has been provided to the assessee-firm Vides letter dated 17/12/2021. Further, the objection raised against initiation of proceedings

ACCURATE BUILDCON ,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

disallowed in view of provisions of section 36(1) (va) of the Act as pointed out in the reasons for reopening. Ad-hoc business income of Rs. 2,00,000/- has been offered additionally. A copy of reason recorded for reopening has been provided to the assessee-firm Vides letter dated 17/12/2021. Further, the objection raised against initiation of proceedings

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

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

17-12-2013, in order to verify the correctness and authenticity of the details, the assessee was asked to furnish books of account along with the purchase and sales bills. The assessee was given further six opportunities to produce the details, however the assessee failed to comply with the above notices

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

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

17-12-2013, in order to verify the correctness and authenticity of the details, the assessee was asked to furnish books of account along with the purchase and sales bills. The assessee was given further six opportunities to produce the details, however the assessee failed to comply with the above notices

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

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

17-12-2013, in order to verify the correctness and authenticity of the details, the assessee was asked to furnish books of account along with the purchase and sales bills. The assessee was given further six opportunities to produce the details, however the assessee failed to comply with the above notices

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

disallowed the same. But the same was deleted by the learned CIT(A) for the reasons discussed above. 10.1 Admittedly, it is hard to believe that the assessee will make the payment for the purchase over a period in piecemeal amounting to Rs. 18,000 to 20,000 in the given facts and circumstances. However, the onus lies upon

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

va). 7. On the basis of the facts and circumstances of the case, the learned CIT(A) ought to have upheld the order of the Assessing Officer. 8. That the revenue craves leaves to add, amend, alter or withdraw any ground of appeal. 9. It is therefore prayed that the order of the CIT(A), Jamnagar may kindly