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

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

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

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

D E R PER MADHUMITA ROY, JUDICIAL MEMBER: In this bunch of appeals two appeals were filed by the Revenue against the orders dated 30.10.2015 & 14.05.2015 passed by passed by the Ld. CIT(A)-1, Rajkot for A.Ys. 2012-13 & 2011-12 respectively and the ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 assessee has come up against the order dated

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

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

5,68,926/-. 21. On appeal before the Ld. CIT(A), the CIT(A) confined the disallowance to Rs. 3,35,877/- made by the assessee in its return of income and deleted the balance disallowance as follows: “During the year assessee Company has earned tax free income of Rs.55,32,792/- being dividend income from investment in mutual funds

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

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

5,68,926/-. 21. On appeal before the Ld. CIT(A), the CIT(A) confined the disallowance to Rs. 3,35,877/- made by the assessee in its return of income and deleted the balance disallowance as follows: “During the year assessee Company has earned tax free income of Rs.55,32,792/- being dividend income from investment in mutual funds

ITO WARD 3(1)(4), RAJKOT-STATION- AMRELI, AMRELI, GUJARAT vs. AVADH AGRI EXPORTS, AMRELI, GUJARAT

In the result, appeal filed by the revenue is dismissed

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

43,84,038/- to various parties in the profit and loss accounts for the year under consideration. Considering, the section 195(1) of the Act, the AO noted that the assessee has made foreign commission payment to non-resident agent Page 2 of 20 ITA No.816/Rjt/2025 -AY 2012-13 ITO vs. Avadh Agri Exports and ocean freight, however

THE DCIT, CIRCLE-1 (2), RAJKOT vs. SHRI NARENDRA NANJIBHAI DAVDA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

THE DCIT, CIRCLE 2(1), RAJKOT-GUJARAT vs. SMT MEENABEN H LAKHANI, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. DRB COMMODITIES PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. D.M.L. WORLD TRADE PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

THE DCIT, CIRCLE-1(2), RAJKOT vs. M/S. DRB COMMODITIES PVT. LTD., RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue is directed against the order all dated 04.05.2017 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot arising out of the separate orders dated 28.11.2016, 08.08.2016, 17.11.2016, 16.11.2016 & 17.11.2016 respectively passed by the ACIT, Circle – 1(2), Rajkot & DCIT, Circle-1(2), Rajkot

THE DY. COMMR. OF INCOME TAX, CIR.-1,, JAMNAGAR vs. M/S SEABIRD MARINE SERVICES P. LTD.,, JAMNAGAR

In the result, appeal of the Revenue is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

5. The Ld. D.R. submitted that the CIT(A) was not right in deleting the addition made by the AO amounting to Rs. 64,43,00,313/- on account of DCIT vs. M/s. Seabird Marine Services P. Ltd. Asst.Year –2013-14 disallowance of claim for deduction under Section 80IA of the Act as the assessee is claiming the deduction without

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

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

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These cross appeals are filed by the Revenue and assessee against the order dated 23.05.2014 passed by the CIT(A), Jamnagar for the Assessment Year 2010- 11. 2. The Revenue has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred in law as well as on facts

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

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

D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These cross appeals are filed by the Revenue and assessee against the order dated 23.05.2014 passed by the CIT(A), Jamnagar for the Assessment Year 2010- 11. 2. The Revenue has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred in law as well as on facts

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Revenue against the order of the Learned Commissioner of Income Tax(Appeals)-3, Rajkot, dated 08/07/2016 arising in the matter of assessment order passed under s. 143(3) of the Income Tax Act, 1961 (here-in-after referred

PUNABHAI G. PARDAVA,,DHARI vs. INCOME TAX OFFICER, WARD-3(1)(4),, AMRELI

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

Bench: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

D of Chapter IV of the Act, particularly those contained in sections 40(a)(ia) and 40A(3) 0f the Act, that the said provisions are intended to enforce due compliance of the requirement of other provisions of the Act and to ensure proper collection of tax as also transparency in dealings of the parties. The necessity of disallowance comes

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,JUNAGADH vs. THE PR. COMMISSIONER OF INCOME TAX-1, RAJKOT-GUJARAT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

D E R PER MS. MADHUMITA ROY, JUDICIAL MEMBER:- Both the appeals preferred by the different assessees are directed against the orders dated 18.02.2021 passed by the learned Pr. Commissioner of Income- tax, PCIT, Rajkot-1 (hereinafter referred to as the "PCIT"), whereby and whereunder the orders passed by the learned Assessing Officer, both dated 30.11.2017, have been quashed

SHRI JUGALKISHORE NATWARLAL DHOLAKIA,JUNAGADH vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, both the appeals filed by the assessee(s) are dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./ Ita No. 14/Rjt/2021 Assessment Year : 2015-2016 Shri Jugalkishore Natwarlal Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abqpd 2710 D आयकर अपील सं./ Ita No. 15/Rjt/2021 Assessment Year : 2015-2016 Shri Girishkumar Vachhraj Pr. Commissioner Of Dholakia, Vs Income-Tax, C/O. Chokshi Vachhraj Makanji & Pcit-1, Rajkot Co., Shishumangal Road, Gandhigram, Junagadh-362001 Pan : Abupd 6245 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Samir Jani, Ar Revenue By : Shri Vijay Kumar Jaiswal, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 01/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 02/05/2023 आदेश/O R D E R Per Ms. Madhumita Roy:-

D E R PER MS. MADHUMITA ROY, JUDICIAL MEMBER:- Both the appeals preferred by the different assessees are directed against the orders dated 18.02.2021 passed by the learned Pr. Commissioner of Income- tax, PCIT, Rajkot-1 (hereinafter referred to as the "PCIT"), whereby and whereunder the orders passed by the learned Assessing Officer, both dated 30.11.2017, have been quashed