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

disallowed which was, in turn, confirmed by the First Appellate Authority. Hence, the instant appeal before us. 25. We have heard the submissions made by the respective parties. We have also perused the relevant materials available on record. ITA Nos.27/RJT/2016& 360,315/Rjt/2015 A.Y.2011-12,2012-13 It is the case of the assessee that the advance paid to the said Manjeet

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

M/S CHOKSHI VACHHRAJ MAKANJI & CO.,JUNAGADH vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE - 1 (1), RAJKOT - GUJARAT

In the result, the appeal of the assessee is dismissed

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

50, CIT v. Hero Cycles (P) Ltd. 228 ITR 463 and Bajaj Auto Finance Ltd. v. CIT 93 taxmann.com (Bombay). The disallowance is prayed for deletion. 3) The Ld. CIT (A) erred in not appreciating that the provisions of Section

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowed, and the corresponding amount of Rs 2,88,50,633/- which was added to the total income of the assessee. 24. Aggrieved by the order of the assessing officer, the assessee carried the matter, in appeal before learned CIT (A), who has allowed the reduction under section

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, TDS-1, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 72/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2009-2010 Vipul H. Popat, I.T.O., Prop. Mathav Agro Industri, Vs. Tds-1, Nilkanthkhandskampound, Rajkot. Dhoraji Road, Upleta, Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001

50,000/- on several occasions without deducting the tax at source under the provision of section 194C of the Act. The aggregate payment on which the provisions of section 194C attracted was worked out at Rs. 19,59,975/- by the AO in the assessment framed under section 143(3) of the Act. Thus, the ITO-TDS issued show cause

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

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

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

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

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 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

Section 40(a)(ia) of the Act, disallowance out of Director’s remuneration and disallowance out of administrative expenses and assessed total income at Rs.2,50

BAN LABS PRIVATE LIMITED,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.202/Rjt/2024 ("नधा"रण वष" / Assessment Year: 2018-19) Ban Labs Pvt. Ltd., Vs. Principal Commissioner Of Ban House, Dr. Vikram Sarabhai Income Tax-1, Nagar, Gondal Road (South), Rajkot Rajkot-360004 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacb8999C (Appellant) (Respondent)

disallowance under section 14A read with rule 8D of the Rules. Therefore, first of all, we should examine that what type of enquiry was conducted by the assessing officer, during the assessment proceedings, in respect of the issue raised by the learned PCIT. We note that the Assessing Officer has issued the notice under Section

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Disallowance out of various expenses Rs.2,98,272/- 2. On the facts of the case, Ld.CIT(A) ought to have upheld the order of the Assessing Officer. 3. It is therefore prayed that the order of the Ld.CIT(A) may be set aside and that of the Assessing Officer be restored.” 3. The first issue raised by the revenue