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

40A(3) of the\nAct and disallowing amortization expenses claimed of Rs. 70,71,\n825/-.\n8. Later on, Learned Principal Commissioner of Income-tax (in short “Ld\nPCIT\"), exercised his jurisdiction under section

HARISHKUMAR MATHURADAS BARAI,DWARKA vs. INCOME TAX OFFICER, WARD - 1 (4), DWARKA, INCOME TAX OFFICE, JAMNAGAR

In the result, appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 171/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2015-16) Harishkumar Mathuradas Barai बनाम Income Tax Officer, Ward-1(4), V.M.Barai & Co. Okha Highway, Income Tax Office, Nr. Ambica /Vs. Varavala, Cinema, Hospital Road, Dwarka-361335 Jamnagar – 361335 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abtpb3824D (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक"ओरसे/Appellant By :Shri Chetan Agarwal, Ar राज"वक"ओरसे/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाईक"तार"ख/Date Of Hearing : 13/08/2025 घोषणाक"तार"ख/Date Of Pronouncement : 18/08/2025

disallowance of such expenditure will be covered by section 40A(3) of the Act. Thus for disallowance u/s 40A(3

SHRI DIPTEN AHINDRA BHOWMICK,GANDHIDHAM-KUTCH vs. THE ITO, WARD-1, GANDHIDHAM-KUTCH

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

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

disallowance of Rs. 7,54,700/- on account of cash payment under section 40A(3) of the Act. A.Y. 2016-17 4 6. The facts

KANAIYA FOOD PRODUCTS,JAMKANDORANA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 336/Rjt/2024 (Assessment Year: 2017-18) (Hybrid Hearing) Kanaiya Food Products, Vs. The Principal Commissioner Of A A, Dhoraji Jamkandorana Income Tax-1, Rajkot 2Nd Floor, Aaykar Bhawan, Race Road, Near Gujarat Pani Purvatha Tank, Course Ring Road, Rajkot Jamkandodrana-360405 Rajkot-361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfk9437F (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 40A(3)/40A(3A) of the Income-Tax Act. The AO has failed to make disallowance of Rs. 42,92,475/- u/s. 40A

SHRI SHAMJIBHAI JIVABHAI BALASARA,MADHAPAR VILLAGE, BHUJ-KUTCH vs. THE ITO WARD-1,, BHUJ-KUTCH

In the result, the ground of the assessee's appeal is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 225/Rjt/2022 धििाधरणणवध/Asstt. Year:2014-2015

disallowance is called for under section 40A(3) of the Act and the same is directed to be deleted. In the result

SHANTI DEVELOPERS,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowance made of Rs. 3,66,32,345/- on the alleged ground of contravention of provision of section 40A(3

SHANTI DEVELOPERS,RAJKOT vs. ITO, WARD-1(2)(2), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

disallowance made of Rs. 3,66,32,345/- on the alleged ground of contravention of provision of section 40A(3

SHRI RAJESHKUMAR MAHESHBHAI MANEK,ANJAR KUTCH vs. THE ITO WARD-2, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH

In the result, additional legal ground raised by the assessee is allowed

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

40A(3) of IT Act should not be disallowed and added back to total income. In response, no reply has been received by this office. Therefore, it is clear that the assessee has no objection in proposed disallowance of Rs. 30,07,610/-. Hence, a disallowance of Rs. 30,07,610/- is disallowed herewith and added back to his total

AARYALAND ENTERPRISE,RAJKOT vs. THE DY. CIT- CIRCLE-1 (2), RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

Section 40A(3) of the Act. Thus, the AO disallowed the same and added to the total income of the assessee

M/S. DHARTI ENGINEERS,AMRELI vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, assessee’s appeal is allowed

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 198/Rjt/2022 ("नधा"रण वष" / Assessment Year : 2017-18) M/S. Dharti Engineers The Pcit-1 बनाम/ Sardar Nagar Street No.1, Rajkot Vs. Chakkargadh Road,Amreli - 365601 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfd8555E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Appellant By : Shri D. M. Rindani, A.R. Respondent By : Shri Shramdeep Sinha, Cit.D.R. सुनवाई क" तार"ख /Date Of Hearing 22/08/2023 घोषणा क" तार"ख /Date Of 29/08/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 21.01.2022 Passed By The Principal Commissioner Of Income Tax-3, Rajkot (In Short ‘The Pcit’) Holding The Assessment Order Dated 10.12.2019 Passed By The Dc/Acit, Cir-3(1), Rkt Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) Erroneous & Prejudicial To The Interest Of Revenue & Setting Aside The Issue To The File Of The Ld. Ao With A Direction Upon Him To Pass A Fresh Assessment Only To The Extent Of The Issues In Respect Of The Provision Of Section 40A(3) Of The Act With Proper Enquiry & Verification Of The Claim & Its Genuineness For A.Y. 2017-18. Ita No. 198/Rjt/2022 (M/S. Dharti. Engineers Vs. Pcit) A. Y. 2017-18 - 2- 2. The Short Fact Leading To The Case Is This That The Assessee By Paying Huge Cash In Excess Of Rs.20,000/- Alleged To Have Violated The Provision Of Section 40A(3) Of The Act. The Details Whereof Has Been Reproduced In The Order Passed By The Ld. Cit(A) In The Following Manner:

Section 40A(3) of the Act. The firm had made payment in cash in a single voucher aggregating to Rs.7,60,000/- during A.Y. 2017-18 and the same should not be disallowed

BHARTIBEN GAUTAMKUMAR BARAI,DWARKA vs. ITO WD-1, DWARKA, DWARKA, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini. आयकर अपील सं./Ita No.242/Rjt/2025 "नधा"रण वष" / Assessment Year: (2015-16) (Hybrid Hearing) Bhartiben Gautamkumar Vs Ito, Wd – 1, Barai, Dwarka – 361335 . Nr. Brahm Kund, Dwarka - 361335 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amnpb9005B (Appellant) (Respondent)

section 144B of the Income Tax Act, 1961. 2. Grounds of appeal raised by the assessee are as follows: 1.The ld. CIT(A) erred in law as well on fact in upholding disallowance of Rs. 5,00,000 made by ld.AO u/s.40A(3) of the Act. 3. Succinct facts are that assessee filed her 'Return of Income' for the assessment

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 145(3) of the ACIT v. Kutchh Salt Allied (AY 2010-11 & 2013-14) ITA 233 to 236, 366 & Co. 23 to 25 Act, on the basis of demonstrated defects in books of accounts, and consequent completion of the assessment as provided u/s 144 of the Act. This aspect has completely been overlooked by the assessing officer while making

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 145(3) of the ACIT v. Kutchh Salt Allied (AY 2010-11 & 2013-14) ITA 233 to 236, 366 & Co. 23 to 25 Act, on the basis of demonstrated defects in books of accounts, and consequent completion of the assessment as provided u/s 144 of the Act. This aspect has completely been overlooked by the assessing officer while making

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

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 145(3) of the ACIT v. Kutchh Salt Allied (AY 2010-11 & 2013-14) ITA 233 to 236, 366 & Co. 23 to 25 Act, on the basis of demonstrated defects in books of accounts, and consequent completion of the assessment as provided u/s 144 of the Act. This aspect has completely been overlooked by the assessing officer while making

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 145(3) of the ACIT v. Kutchh Salt Allied (AY 2010-11 & 2013-14) ITA 233 to 236, 366 & Co. 23 to 25 Act, on the basis of demonstrated defects in books of accounts, and consequent completion of the assessment as provided u/s 144 of the Act. This aspect has completely been overlooked by the assessing officer while making

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 145(3) of the ACIT v. Kutchh Salt Allied (AY 2010-11 & 2013-14) ITA 233 to 236, 366 & Co. 23 to 25 Act, on the basis of demonstrated defects in books of accounts, and consequent completion of the assessment as provided u/s 144 of the Act. This aspect has completely been overlooked by the assessing officer while making

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallowance of Rs. 50,000/- out of administrative expenses. The appellant craves leave to add, amend, alter and withdraw any ground anytime up to the hearing of this appeal.” 3. The Revenue has taken the following grounds of appeal:- AY 2005-06 “1. The Ld. CIT(A) has erred in law and on facts in allowing the deduction U/s 80IA

THE ACIT, CEN. CIR.-2,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

disallowance of Rs. 50,000/- out of administrative expenses. The appellant craves leave to add, amend, alter and withdraw any ground anytime up to the hearing of this appeal.” 3. The Revenue has taken the following grounds of appeal:- AY 2005-06 “1. The Ld. CIT(A) has erred in law and on facts in allowing the deduction U/s 80IA