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

SHRI RAM FIRE WORKS PVT. LTD.,,RAJKOT vs. INCOME TAX OFFICER, WARD-2 (1) (4),, RAJKOT

Appeal of the Assessee is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

disallowed same under section 43B - However, Commissioner (Appeals) deleted disallowance on ground that employees contribution was deposited before filing return

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

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

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

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

disallowance under section 43B, read with sections 2(24)(x) and 36(1)(va), is warranted in the instant case

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

disallowance under section 43B, read with sections 2(24)(x) and 36(1)(va), is warranted in the instant case

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

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. SURENDRANAGAR DISTRICT CO-OP. MILK PRODUCERS UNION LTD. ,SURENDRANAGAR vs. THE DCIT, SURENDRANAGR CIRCLE,, SURENDRANAGAR

Appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

disallowance of contribution to Employees' Provident Fund and Employees' State Insurance of Rs. 4,05,105/- u/s 43B of I.T. Act, 1961 by stating that the same is not deposited within the due date prescribed under section

THE ITO, WARD-2(2),, JAMNAGAR vs. SMT. SHITALBEN SAURABH VORA,, JAMNAGAR

Appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

disallowance of contribution to Employees' Provident Fund and Employees' State Insurance of Rs. 4,05,105/- u/s 43B of I.T. Act, 1961 by stating that the same is not deposited within the due date prescribed 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