THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S RAMBOO PROLEN PVT. LTD.,, RAJKOT-GUJARAT

In the result, ground number 8 of the Department’s appeal is dismissed

293/- out of purchases: 15. The brief facts in relation to this ground of appeal are that the assessee had purchased goods from 2 concerns viz. Ej Designer and Interior Architect For " 50,84,537/- and Fyuga furniture for " 9,09,756/-. During the course of assessment proceedings, the AO sent notices under section

M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

293/-. The assessee`s case was selected for Scrutiny through CASS.\nThe assessment was finalized u/s 143(3) of the Act, on 30.09.2019, by reducing\nloss by Rs.71,02,531/-, after making addition of Rs.31,000/-, u/s 40A(3) of the\nAct and disallowing amortization expenses claimed of Rs. 70,71,\n825/-.\n8. Later on, Learned Principal Commissioner of Income

SMT. KRISHNA JITENDRASINH JADEJA,RAJKOT vs. THE ITO, WARD-2 (1) (2), RAJKOT

In the result, appeal of the assessee is allowed

section 143(3) of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised the following grounds of appeal:- I.T.A No. 104/Rjt/2020 A.Y. 2014-15 Page No 2 Smt. Krishna Jitendrasinh Jadeja vs. ITO 1. That, the Ld. CIT(A) has wrongly confirmed the disallowance of Rs. 19, 96,751 /- being 5% of the total transportation

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

In the result, the appeal of the assessee is allowed for the statistical purposes

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed the same and added to total income of the assessee. 6. Aggrieved assessee preferred an appeal before the learned CIT-A. 7. The assessee before the learned CIT(A) submitted that the addition has been solely made on the basis of the statements of the 5 parties out of 8 parties to whom commission was paid through account payee

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

In the result, the appeal of the assessee is allowed for the statistical purposes

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed the same and added to total income of the assessee. 6. Aggrieved assessee preferred an appeal before the learned CIT-A. 7. The assessee before the learned CIT(A) submitted that the addition has been solely made on the basis of the statements of the 5 parties out of 8 parties to whom commission was paid through account payee

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, SURENDRANAGAR

In the result, the appeal of the assessee is allowed for the statistical purposes

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed the same and added to total income of the assessee. 6. Aggrieved assessee preferred an appeal before the learned CIT-A. 7. The assessee before the learned CIT(A) submitted that the addition has been solely made on the basis of the statements of the 5 parties out of 8 parties to whom commission was paid through account payee

SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal filed by assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot

disallowed. Thus, the ld. Pr. CIT issued notice under section 263 of the Act dated 27th October 2020 purposing to revise the assessment order being erroneous insofar prejudicial to interest of the Revenue. The assessee vide letter dated 1st December 2020 submitted that he 6. claimed the cost of acquisition at Rs. 740 per Sq. Mts. based on valuation report

M/S SHYAM ENTERPRISE,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(3),, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.324/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, M/S Shyam Enterprise, Ward 1(3), Vs. Shop No.3, Prasang Complex, Rajkot. 150 Ft. Ring Road, Rajkot.

section 133(6) of the Act. Secondly, the amount of TDS was not reflecting on the database of the income tax Department. Asstt. Year 2009-10 5 Accordingly, the AO did not allow the credit of the TDS amount claimed by the assessee. 9. The aggrieved assessee preferred an appeal to the learned CIT (A) who has confirmed the order

M/S RUDRAKSH DETERGENT & CHEMICAL PVT. LTD.,,GANDHIDHAM vs. THE ASSISTANT COMMR. INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

disallowed the claim of the assessee and treated the impugned expenditure as capital in nature by allowing depreciation thereon. 6. Aggrieved assessee preferred an appeal to the learned CIT (A). 7. The assessee before the learned CIT (A) besides reiterating the contentions made before the AO further contended that the land on which road was constructed owned by the Government

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

disallowances made by the AO by following the order of predecessor in the own case of the assessee for AY 2007-08, 2009-10, 2010-11 and 2011-12 which were also confirmed by the ITAT Rajkot. 10. Being aggrieved by the order of the leaned CIT(A), the Revenue is in appeal before us. 11. The learned DR before

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

disallowances made by the AO by following the order of predecessor in the own case of the assessee for AY 2007-08, 2009-10, 2010-11 and 2011-12 which were also confirmed by the ITAT Rajkot. 10. Being aggrieved by the order of the leaned CIT(A), the Revenue is in appeal before us. 11. The learned DR before

THE ITO, (E)- WARD-1,, RAJKOT-GUJARAT vs. ASHOK GONDHIA MEMORIAL TRUST, RAJKOT-GUJARAT

In the result, the appeal of the Revenue for A

Bench: Shri Waseem Ahmed, Accountant Memebr & Shri Siddhartha Nautiyal, Judicial Memebr

disallowances made by the AO by following the order of predecessor in the own case of the assessee for AY 2007-08, 2009-10, 2010-11 and 2011-12 which were also confirmed by the ITAT Rajkot. 10. Being aggrieved by the order of the leaned CIT(A), the Revenue is in appeal before us. 11. The learned DR before