SHRI JAYANTKUMAR MOTICHAND DOSHI,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2 (1) (2),, RAJKOT-GUJARAT

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year :2013-14 Shri Jayantikumar M. Doshi Ito, Ward-2(1)(2) “Illa Villa”, Ashapura Road Vs Rajkot. Rajkot.

section 43B of the Act was that while the assessee had disallowed interest expenses of Rs.98,76,033/- under section

THE ITO, WARD-1 (2) (2),, RAJKOT-GUJARAT vs. M/S SRV METALS PRIVATE LIMITED, RAJKOT-GUJARAT

In the result, appeal filed by the Revenue is allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

disallowance under Section 43B of the Act, disallowance under Section 40(a)(ia) of the Act, disallowance out of Director

VIJAYA METTALICA INCORPORATED,RAJKOT vs. THE ADIT, CPC, BANGALOREQ, BANGALORE

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

disallowance was made u/s.36(1)(va) in the order u/s 154 for failure of the appellant to pay the employees' contribution to PF/ESI before the prescribed due dates under the relevant Acts . However, it is the contention of the appellant that since the amount has been paid before the due date for filing of return of income u/s.139

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

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

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

section 43B(f) of the Act, the eligibility for deduction arises in previous year in which payment liability is actually made and not in which provision was made in that regard, irrespective of system of accounting followed by the assessee. Therefore, the action of the assessing officer in making disallowance

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

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

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

section 43B(f) of the Act, the eligibility for deduction arises in previous year in which payment liability is actually made and not in which provision was made in that regard, irrespective of system of accounting followed by the assessee. Therefore, the action of the assessing officer in making disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

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

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

section 43B(f) of the Act, the eligibility for deduction arises in previous year in which payment liability is actually made and not in which provision was made in that regard, irrespective of system of accounting followed by the assessee. Therefore, the action of the assessing officer in making disallowance

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

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

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

section 43B(f) of the Act, the eligibility for deduction arises in previous year in which payment liability is actually made and not in which provision was made in that regard, irrespective of system of accounting followed by the assessee. Therefore, the action of the assessing officer in making disallowance

M/S. VIBRANT ENGITECH,AMRELI vs. THE ITO WARD-1, JUNAGADH, JUNAGADH

In the result, the appeal filed by the assessee is allowed for the statistical purposes

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

section 43B of the Act, which was disallowed in the intimation issued u/s 143(1) of the Act. 4. The facts

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

disallowance of\nRs.77,29,459/- under section 43B of the Act, addition on account of\ndifference in 26AS Rs.30,50,000/- and other

SHRI PARMESHBHAI PARBATBHAI CHANDERA,GIR-SOMNATH vs. THE ITO, WD-4, VERAVAL

In the result, the appeal

Bench: The Hearing Of Appeal.”

disallowable under section 43B". 6.2 On perusal of Tax Audit Report, it is found that clause 26(i)(B)(b) of the same

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

Appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

disallowed and added to the total income of the assessee under Section 43B. Further, the Assessing Officer observed that DCIT

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

disallowed in view of the provision of section 43B of the Act. The assessee has not given any submission. Accordingly

M/S. JAI MAA HIRAL ENTERPRISE,KHAMBHALIYA vs. THE PR. CIT, JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is dismissed

disallowance u/s. 38(1)(va) r.w.s. 2(24) of the Act on account of late payment of employees' contribution to PF & ESI where assessee did not deposit contribution to employees account in relevant fund before due date prescribed in Explanation to section 38(l)(va), no deduction would be admissible even though he deposits I.T.A No. 128/Rjt/2021

M/S. SERVEWELL HOUSEHOLD APPLIANCES ,SHAPER-VERAVAL, DIST. RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 139/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Servewell Household Appliances, The Principal Commissioner Plot No.16 & 20, Vs. Of Income Tax-1, Survey No.211 Rajkot-1, Nr. Roto Leaner Pvt. Ltd. Rajkot. Narmada Road Veaval-Shaper, Rajkot.

43B read with section 36(1)(v) of the Act. As such the impugned amount was not allowable as deduction. 4. In view of the above the learned CIT proposed to hold the assessment framed under section 143(3) of the Act as erroneous insofar prejudicial to the interest of Revenue by issuing the show cause notice under section

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

43B of the Act. In absence, please show cause as to why suitable disallowance may not be made for default (I any). 18. Details of cash deposited during the year in following format A.Y. 2017-18 11 Bank Account Cash deposited during Cash deposited during Quantum of cash the year demonetization period deposit in SBN during demonetization period 19. Please

SHREE UMIYA COTTON GINNING AND PRESSING P. LTD.,AMRELI vs. THE DCIT(CPC), BENGALURU

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 188/Rjt/2022 ("नधा"रण वष" / Assessment Year : 2018-19) Shree Umiya Cotton The Dcit (Cpc) बनाम/ Bengaluru Ginning & Pressing P. Vs. Ltd. Kunkavav Road, Amreli "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs4349F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri D. M. Rindani, A.R. Shri Ashish Kumar Pandey, ""यथ" क" ओर से / Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 31/08/2023 Hearing घोषणा क" तार"ख /Date Of 31/08/2023 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 15.03.2022 Passed By The National Faceless Appeal Centre (Nfac), Delhi, Arising Out Of The Assessment Order Dated 03.07.2019 Passed By The Dcit, Cpc, Bangalore Under Section 143(1) Of The Income

Disallowance of deduction of Rs.11,05,728/- under Section 43B of the Act made by the CPC, Bengaluru under Section

DHRUV PRINT PACK INDUSTRIES,MORBI vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

43B of the I.T, Act,however, the assessing officer had not disallowed the same while passing the assessment order u/s 143(3) of the Income tax Act, 1961. Therefore, learned PCIT held that the order passed u/s Page 14 143(3) of the Income-tax Act, 1961, on 24/09/2021 by the assessing officer is erroneous. Learned Counsel for the assessee

POLO PLUS CONTAINERS,SURENDRANAGAR vs. DCIT CPC, BANGALORE

In the result, both these appeals filed by the assessee are allowed for statistical purposes, in above terms,

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.436&437/Rjt/2023 "नधा"रणवष" /Assessment Year: 2018-19&2019-20

43B of the I.T. Act, 1961. (2) That, the Ld. CIT(A) has wrongly confirmed the disallowance of Rs. 2,57,795/- on account of 30 percent of various payment on which TDS has not been deducted u/s 40(a)(ia) of the I.T. Act, 1961. (3) That, the findings of the Ld. assessing officer

POLOPLUS CONTAINERS,SURENDRANAGAR vs. ASSISSTANT DIRECTOR OF I.T. CPC, BANGALORE

In the result, both these appeals filed by the assessee are allowed for statistical purposes, in above terms,

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.436&437/Rjt/2023 "नधा"रणवष" /Assessment Year: 2018-19&2019-20

43B of the I.T. Act, 1961. (2) That, the Ld. CIT(A) has wrongly confirmed the disallowance of Rs. 2,57,795/- on account of 30 percent of various payment on which TDS has not been deducted u/s 40(a)(ia) of the I.T. Act, 1961. (3) That, the findings of the Ld. assessing officer