SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

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

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

M/S PREMJI VALJI & SONS,,RAJKOT-GUJARAT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 125/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Premji Valji & Sons, The Principal Commissioner Of “Kuvarjibhai Tower”, Vs. Income Tax, Palace Road, Rajkot-1, Rajkot. Rajkot. Pan: Aacfp7696K

171, page Nos. 210 to 213 and page Nos. 217 to 218 where the copy of the notice under section 142(1) of the Act dated 22-08-2019, dated 24-10- 2019, dated 05-11-2019 and 14-11-2019 were placed where the assessee was asked about the details of cash sales/cash deposits in bank. Likewise, the learned

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

Section 4, the levy is on total income of the\nassessee computed in accordance with and subject to the provisions of the\nIncome Tax Act. What is chargeable to tax under the Income Tax Act is not the\ngross receipt but the income under the Income Tax Act. The tax is on income but\nnot on gross receipts.\"\nWhere suppression

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

section 145(3) are invoked herewith 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. As per the material gathered during the search and submissions available on records the assessee is found to have indulged in the practice of suppressing both receipts

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

Section 145(3) are invoked herewith 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. As per the material gathered during the search and submissions available on records the assessee is found to have indulged in the practice of suppressing both receipts

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

section 145(3) are invoked herewith 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. As per the material gathered during the search and submissions available on records the assessee is found to have indulged in the practice of suppressing both receipts

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

section 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

R K DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

section 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

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

section 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

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

section 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

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

section 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

RADHE DEVELOPERS,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, , RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

section 145(3) were invoked by the assessing officer and the assessment of total income of the assessee was 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

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. RADHE DEVELOPERS, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

section 145(3) were invoked by the assessing officer and the assessment of total income of the assessee was 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

RADHE DEVELOPERS,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 549 & 550/Rjt/2024 िनधा"रणवष"/ Assessment Year: 2017-18 & 2018-19 (Hybrid Hearing) Radhe Developers Vs The Deputy Commissioner Of Income Tax, Central-1 . Office No. 47, Ankur Commercial Center, Opp. Income Tax Office, Amruta Swaminarayan Gurukul, Estate Building, Near Girnar Gondal Road, Rajkot Cinema, M G Road, Rajkot Rajkot-360001 Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatfr3387E (अपीलाथ"/Appellant) (""थ"/Respondent)

section 145(3) were invoked by the assessing officer and the assessment of total income of the assessee was 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

KRISHNA DEVELOPERS,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, RAJKOT

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

section 145(3) were invoked by the assessing officer and the assessment of total income of the assessee was being made after taking into account all relevant material gathered during the search and the assessment proceedings. The assessing officer noticed that there is no uniform method that can be employed to compute income when part receipts on account of sale

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. KRISHNA DEVELOPERS, RAJKOT

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

section 145(3) were invoked by the assessing officer and the assessment of total income of the assessee was being made after taking into account all relevant material gathered during the search and the assessment proceedings. The assessing officer noticed that there is no uniform method that can be employed to compute income when part receipts on account of sale

KRISHNA DEVELOPERS,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL 1, RAJKOT

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

section 145(3) were invoked by the assessing officer and the assessment of total income of the assessee was being made after taking into account all relevant material gathered during the search and the assessment proceedings. The assessing officer noticed that there is no uniform method that can be employed to compute income when part receipts on account of sale