GOJIYA BHIKHUBHAI,JAMNAGAR vs. PRINCIPAL COMMISSIONEROF INCOME TAX, JAMNAGAR

survey u/s 133A of the Act was carried out on the business\npremises of the assessee. The assessment u/s 143(3) of the Income-tax Act,\n1961 ('the Act' for short) was finalized on 15/04/2021 accepting the returned\nincome.\n10. Later on, Learned Principal Commissioner of Income Tax-1, Rajkot\n(\"Ld.PCIT\" for short), exercised his jurisdiction under section

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (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 सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

133A of the Act dated 03.01.2019, was a non-connected party, as he is neither subjected to survey action nor he is owner of the premises surveyed from which the material was found. In fact, survey was conducted at the office premises of the assessee, accountant of the Coral Group for verification of their data / materials if any lying

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (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 सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

133A of the Act dated 03.01.2019, was a non-connected party, as he is neither subjected to survey action nor he is owner of the premises surveyed from which the material was found. In fact, survey was conducted at the office premises of the assessee, accountant of the Coral Group for verification of their data / materials if any lying

DEPUTY COMMISSIONER OF INCOME TAX, RAJKOT vs. CHETAN NANDLAL SANGANI, RAJKOT

In the result, Revenue’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 248 & 249/Rjt/2022 (िनधा"रण वष"/Assessment Year: (2018-19 & 2019-20) Deputy Commissioner Of Chetan Nandlal Sangani Income Tax, Central Circle– Vs. 309, Shalin Complex, 2, Madhavi Chowk, Soni Rajkot, “Amruta Estate”, 2Nd Bazar, Rajkot-360 001 Floor, Mg Road, Rajko-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Amvps 5788 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

Survey action u/s 133A of the Act, was converted into search action u/s 132 of the Income Tax Act, 1961, and warrant of authorization u/s 132 of the Act was issued by the Principal Director of Income Tax(Inv.) Ahmedabad, dated 18.01.2020. The excess cash found was seized. Accordingly, in the case of assessee, assessment proceeding was initiated u/s 153A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRC;E-2, RAJKOT vs. CHETAN NANDLAL SANGANI, RAJKOT

The appeals of the revenue are dismissed

Survey action u/s 133A of the Act, was converted into search action u/s 132 of the Income Tax Act, 1961, and warrant of authorization u/s 132 of the Act was issued by the Principal Director of Income Tax(Inv.) Ahmedabad, dated 18.01.2020. The excess cash found was seized. Accordingly, in the case of assessee, assessment proceeding was initiated u/s 153A

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

133A it is to be noted that once a specific surrender made by the assessee has been realized, the department cannot take a U turn while framing the assessment of the assessee by taxing the same under the head income from other sources under section 69, 69A and 69B. It has to be assessed under the Head Income from Business

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

133A it is to be noted that once a specific surrender made by the assessee has been realized, the department cannot take a U turn while framing the assessment of the assessee by taxing the same under the head income from other sources under section 69, 69A and 69B. It has to be assessed under the Head Income from Business

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

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

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)

disallowances u/s 40A(3) of the Act does not arise. Further these expenses also do not attract the provision of TDS, as it is below the prescribed limit of T.D.S. 14. Moreover, on the identical facts, the issue under consideration, is also covered by the decision of the Co-ordinate Bench of ITAT Rajkot, in the case of Aryaland Enterprise

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

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

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)

disallowances u/s 40A(3) of the Act does not arise. Further these expenses also do not attract the provision of TDS, as it is below the prescribed limit of T.D.S. 14. Moreover, on the identical facts, the issue under consideration, is also covered by the decision of the Co-ordinate Bench of ITAT Rajkot, in the case of Aryaland Enterprise

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

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

133A was carried out by the investigation wing 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. of the department on 15.03.2018, at the business premises along with the other group concerns. During the survey on the business premises of M/s Shiv Shipping services, a pen drives was found and impounded which contains certain incriminating

THE DCIT, CIRCLE (TDS), RAJKOT, RAJKOT vs. M/S. GOPAL SNACKS P. LTD., RAJKOT, VILLAGE METODA, TAL. LODHIKA, DIST. RAJKOT

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A of the Act in the office premises on 02.02.2015 for verification of Tax Deduct at Source (TDS) compliance by the assessee. It was found that the assessee had purchased pre-printed flexible laminated rolls and pre-printed corrugated boxes from five different parties and the payment for these purchases had been made without making

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A in the business premises of the assessee and the assessee disclosed an additional income of Rs. 12,50,00,000/- on account of unsubstantiated purchase bills and unaccounted debtors. 2.1. During the course of assessment proceedings, the assessee was issued with the questionnaire dated 16.09.2013 seeking various details. The assessee filed a reply

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A in the business premises of the assessee and the assessee disclosed an additional income of Rs. 12,50,00,000/- on account of unsubstantiated purchase bills and unaccounted debtors. 2.1. During the course of assessment proceedings, the assessee was issued with the questionnaire dated 16.09.2013 seeking various details. The assessee filed a reply

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

survey action u/s. 133A in the business premises of the assessee and the assessee disclosed an additional income of Rs. 12,50,00,000/- on account of unsubstantiated purchase bills and unaccounted debtors. 2.1. During the course of assessment proceedings, the assessee was issued with the questionnaire dated 16.09.2013 seeking various details. The assessee filed a reply

SHRI SHAMJIBHAI SADHABHAI KANGAD,GANDHIDHAM-KUTCH vs. THE DCIT CENTRAL CIRCLE-1 , RAJKOT

survey action u/s 133A of the Act. All the major\npersons and business concerns of the Neelkanth Group were covered under this\nsearch and seizure operation. During the search proceedings, various\nincriminating documents, containing unaccounted transactions, pertaining to the\nassessee and his business concerns were recovered. For the assessment year under\nconsideration, the assessee has filed an Income-tax return