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41 results for “disallowance”+ Section 40A(9)clear

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Key Topics

Section 40A(3)35 Section 4030 Addition to Income30 Section 80I24 Section 143(3)23 Disallowance21 Section 26314 Survey u/s 133A14 Section 25013 Deduction

SAURASHTA CEMENT LTD.,,PORBANDAR vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

ITA 457/RJT/2014[2010-11]Status: DisposedITAT Rajkot05 Jul 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 14ASection 40Section 40A(9)

disallowance under Section 40A(9) of Rs.10,31,054/-. The Ld. DR submitted that the company is contributing every month

THE ACIT, CIRCLE-2,, JAMNAGAR vs. SAURASHTRA CEMENT LTD.,, PORBANDAR

In the result, appeal filed by the Revenue is dismissed and appeal filed by the Assessee is partly allowed

ITA 476/RJT/2014[2010-11]Status: DisposedITAT Rajkot

Showing 1–20 of 41 · Page 1 of 3

13

05 Jul 2023

AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

Section 14ASection 40Section 40A(9)

disallowance under Section 40A(9) of Rs.10,31,054/-. The Ld. DR submitted that the company is contributing every month

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

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

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)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

9. However, the assessing officer rejected the above reply of the assessee and observed that the contention of the assessee that the handling loss/washing loss should be allowed on the total turnover of the assessee and the actual shortage as per quantity details comes to 4.71%,was not acceptable because the shortage has to be worked out in respect

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

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

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)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

9. However, the assessing officer rejected the above reply of the assessee and observed that the contention of the assessee that the handling loss/washing loss should be allowed on the total turnover of the assessee and the actual shortage as per quantity details comes to 4.71%,was not acceptable because the shortage has to be worked out in respect

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

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

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)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

9. However, the assessing officer rejected the above reply of the assessee and observed that the contention of the assessee that the handling loss/washing loss should be allowed on the total turnover of the assessee and the actual shortage as per quantity details comes to 4.71%,was not acceptable because the shortage has to be worked out in respect

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

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

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)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

9. However, the assessing officer rejected the above reply of the assessee and observed that the contention of the assessee that the handling loss/washing loss should be allowed on the total turnover of the assessee and the actual shortage as per quantity details comes to 4.71%,was not acceptable because the shortage has to be worked out in respect

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

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

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)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

9. However, the assessing officer rejected the above reply of the assessee and observed that the contention of the assessee that the handling loss/washing loss should be allowed on the total turnover of the assessee and the actual shortage as per quantity details comes to 4.71%,was not acceptable because the shortage has to be worked out in respect

THE INCOME TAX OFFICER, WARD-3(1), JAMNAGAR vs. M/S. PARAS BUILDCON P. LTD., JAMNAGAR

ITA 315/RJT/2017[2012-13]Status: DisposedITAT Rajkot13 Sept 2023AY 2012-13

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

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 40A(3)Section 68

section 40A(3) and hence, the disallowance of Rs. 12,92,615/- is therefore directed to be deleted. This ground of appeal is allowed. 7. Being aggrieved by the order of the learned CIT(A) the Revenue is in appeal before us. 8. The learned DR before us reiterated the findings contained in the assessment order. 9

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

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

ITA 336/RJT/2024[2017-18]Status: DisposedITAT Rajkot28 Oct 2025AY 2017-18

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)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR

Section 147Section 263Section 40ASection 40A(3)

disallowance under clause (a) of sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under clause (b) of sub-section (3) of section 40A where any payment in a sum exceeding twenty thousand rupees is made otherwise than by an account payee cheque drawn

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

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

ITA 134/RJT/2022[2016-17]Status: DisposedITAT Rajkot04 Jan 2023AY 2016-17

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

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 10Section 143(3)Section 154Section 250Section 264Section 264(1)Section 40A(3)

section 40A(3) of the Act and made the disallowances of Rs. 7,54,700/- only. 8. The aggrieved assessee preferred an appeal to the learned CIT(A). 9

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

ITA 171/RJT/2025[2015-16]Status: DisposedITAT Rajkot18 Aug 2025AY 2015-16

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

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. D.R

Section 147Section 250Section 40A(3)

9. Therefore, we note that payment was made in aggregate, against the various payments to be made, in respect of various bills, generated by the party, namely, V. M. Barai for the assessee, as well as, in respect of other parties. The assessee had also submitted a statement of V. M. Barai, for the payments made for diesel, against

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

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

ITA 274/RJT/2025[2011-12]Status: DisposedITAT Rajkot28 Jan 2026AY 2011-12

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)

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Vijay Kumar Singh, Ld. CIT(DR)

Section 133ASection 143(3)Section 250Section 40A(3)

disallowed in view of the provision of Section 40A(3) of the I.T. Act. Accordingly an amount of Rs.3,66,32,345/- was added to the total income of assessee- firm. 9

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

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

ITA 827/RJT/2024[2011-12]Status: DisposedITAT Rajkot28 Jan 2026AY 2011-12

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)

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Vijay Kumar Singh, Ld. CIT(DR)

Section 133ASection 143(3)Section 250Section 40A(3)

disallowed in view of the provision of Section 40A(3) of the I.T. Act. Accordingly an amount of Rs.3,66,32,345/- was added to the total income of assessee- firm. 9

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

In the result, the appeal of the assessee is allowed

ITA 224/RJT/2019[2012-13]Status: DisposedITAT Rajkot14 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B. D. Gupta, Sr. DR

Section 133ASection 143(3)Section 40A(3)

40A(3) of the Act. Thus, the AO disallowed the same and added to the total income of the assessee. A.Y. 2012-13 3 6. Aggrieved assessee preferred an appeal to the Ld. CIT(A) who has confirmed the order of the AO by observing as under: “…From these findings of the AO, it can be seen that there

M/S. SHIVABYAY PROJECT PVT. LTD. ,GANDHIDHAM-KUTCH vs. THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

ITA 6/RJT/2018[2014-15]Status: HeardITAT Rajkot08 Nov 2023AY 2014-15

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

For Appellant: Written SubmissionFor Respondent: Shri K.L. Solanki, Sr. D.R

Section 144Section 145(3)Section 40

disallowance under section 40A(3), read with rule 6DD(j), could be made by Assessing Officer. Further in the decision of Jurisdictional High Court of Gujarat in the case of CIT(A) vs. Dhiraj Rungat 20199 Tax PUB (DT 3786 (Gujarat High Court) has held that where the books of accounts were rejected by the Assessing Officer further additions could

THE INCOME TAX OFFICER, WARD-2,, GANDHIDHAM-KUTCH vs. M/S. SHIVABYAY PROJECT PVT. LTD. , GANDHIDHAM-KUTCH

In the result, the appeal of the assessee is allowed

ITA 37/RJT/2018[2014-15]Status: HeardITAT Rajkot08 Nov 2023AY 2014-15

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

For Appellant: Written SubmissionFor Respondent: Shri K.L. Solanki, Sr. D.R

Section 144Section 145(3)Section 40

disallowance under section 40A(3), read with rule 6DD(j), could be made by Assessing Officer. Further in the decision of Jurisdictional High Court of Gujarat in the case of CIT(A) vs. Dhiraj Rungat 20199 Tax PUB (DT 3786 (Gujarat High Court) has held that where the books of accounts were rejected by the Assessing Officer further additions could

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

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

ITA 217/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 132Section 143(3)Section 153ASection 801A(4)

9 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 15 Const, of WBM & Asphalt Road on IPS Jamnagar Vistar Vikas Sata Mandal 16 VMC Harinagar APS to Umang Society & Makdar Desai Road 600mm Work 17 Construction of Roads under Pradhan Mantri Gram Sadak Yojna PlU-Ujjain 18 Construction of Pavad Side Shoulders between

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

ITA 211/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 132Section 143(3)Section 153ASection 801A(4)

9 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 15 Const, of WBM & Asphalt Road on IPS Jamnagar Vistar Vikas Sata Mandal 16 VMC Harinagar APS to Umang Society & Makdar Desai Road 600mm Work 17 Construction of Roads under Pradhan Mantri Gram Sadak Yojna PlU-Ujjain 18 Construction of Pavad Side Shoulders between

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

ITA 203/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 132Section 143(3)Section 153ASection 801A(4)

9 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 15 Const, of WBM & Asphalt Road on IPS Jamnagar Vistar Vikas Sata Mandal 16 VMC Harinagar APS to Umang Society & Makdar Desai Road 600mm Work 17 Construction of Roads under Pradhan Mantri Gram Sadak Yojna PlU-Ujjain 18 Construction of Pavad Side Shoulders between

CLASSIC NETWORKS PVT. LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.2,, RAJKOT-GUJARAT

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

ITA 216/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 132Section 143(3)Section 153ASection 801A(4)

9 M/s Classic Networks Pvt. Ltd. vs. DCIT & ACIT vs. M/s. Classic Network Pvt. Ltd. 15 Const, of WBM & Asphalt Road on IPS Jamnagar Vistar Vikas Sata Mandal 16 VMC Harinagar APS to Umang Society & Makdar Desai Road 600mm Work 17 Construction of Roads under Pradhan Mantri Gram Sadak Yojna PlU-Ujjain 18 Construction of Pavad Side Shoulders between