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

In the result, appeal filed by the Revenue, in IT(SS) No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

unexplained income u/s.69A of the Act. (The above ground covers, in assessee`s appeal in ITA No. 320/RJT/2022 for A.Y. 2021-22.) (The above ground covers, in ITA No.321/RJT/2022 for A.Y. 2021-22) Shri Shamjibhai Shadabhai Kangad & Ors. IT(SS)A Nso.11 to 23 /RJT/2022 and Ors. (AYs : 2011-12 to 2018-19 & Ors..) 6 Ground No.5. In Revenue

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)

unexplained share application money based on new evidences furnished by the assessee during appellate proceedings without seeking comments of the Assessing Officer. The assessee did not furnish any explanation or submission to various notices issued by the assessing officer during the assessment proceedings for proposing the disallowance

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

unexplained money u/s 69A of the Act is confirmed. Accordingly, all the grounds of appeal are dismissed.” 8. Further aggrieved by the order of Ld.CIT(A), assessee is in appeal before us. 9. The Ld. Counsel for the assessee, at the outset, agreed that before, both the authorities, the assessing officer, as well as before ld CIT(A), there

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2(1) (2) RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

unexplained money u/s 69A of the Act is confirmed. Accordingly, all the grounds of appeal are dismissed.” 8. Further aggrieved by the order of Ld.CIT(A), assessee is in appeal before us. 9. The Ld. Counsel for the assessee, at the outset, agreed that before, both the authorities, the assessing officer, as well as before ld CIT(A), there

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

unexplained money u/s 69A of the Act is confirmed. Accordingly, all the grounds of appeal are dismissed.” 8. Further aggrieved by the order of Ld.CIT(A), assessee is in appeal before us. 9. The Ld. Counsel for the assessee, at the outset, agreed that before, both the authorities, the assessing officer, as well as before ld CIT(A), there

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

unexplained money u/s 69A of the Act is confirmed. Accordingly, all the grounds of appeal are dismissed.” 8. Further aggrieved by the order of Ld.CIT(A), assessee is in appeal before us. 9. The Ld. Counsel for the assessee, at the outset, agreed that before, both the authorities, the assessing officer, as well as before ld CIT(A), there

THE INCOME TAX OFFICER-WARD-2, , GANDHIDHAM - KUTCH vs. M/S. RIDDHI SIDDHI JEWELLERS, GANDHIDHAM - KUTCH

In the result, appeal of the Revenue isdismissed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Royassessment Year :2014-15 Ito, Ward-2 Vs. M/S.Riddhi Siddhi Jewellers Gandhidham. Shop No.1, Plot No.68 Bba (Sough) Gandhidham-Kutch. 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 11/04/2023 घोषणा क" तार"ख /Date Of Pronouncement: 05/07/2023

money and the value of the bullion, jewellery or other valuable article may be deemed to be the income of the assessee for such financial year. " It is apparent that invocation of section 69A requires failure of appellant to submit nature and source of acquisition of the impugned asset. In the present case the appellant was asked about excess stock

IMRAN RAFIKBHAI MOTANWALA,JUNAGADH vs. ITO, WARD-3, JUNAGADH, JUNAGADH

In the result, appeal filed by the assessee is partly allowed in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.217/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Imran Rafikbhai Motanwala The Ito, Ward-3 बनाम Shop No. 22/23, Sardar Patel Junagadh Marketing Yard, Dolatpara, Vs. Junagadh-362037 Pan : Aevpm6429E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Darshit Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

disallowed as per the notification of Govt. of India, as the assessee is not authorized to accept the SBN note during demonetization. The assessing officer noted that the assessee has not furnished any documentary evidences in support of cash deposited during the demonetization period. The assessee submitted only denomination of notes deposited during the demonetization period in his Punjab national

GHANSHYAMBHAI MOHANBHAI PATEL,AT PO UMARDA vs. INCOME TAX OFFICER WARD 4 SURENDRANAGAR, INCOME TAX OFFICE IRISH BUILDING

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

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 382/Rjt/2025 ("नधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Ghanshyambhai Mohanbhai Patel Income Tax Officer, Ward-4, Surendranagar, Income Tax Near Swaminarayan Mandir, At Umarda, Vs. Office, Irish Building, Opp. Mela Ta.Muli, Dist. Surendranagar-363 510 Medan, Surendranagar-363 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brjpp 6166 K (Appellant) (Respondent)

Money: The addition under Section 69A is unjustified. The AO has ignored the evidence of purchases made from Gujarat Agro Industries and Sahakari Society Ltd. - institutions that deal in agricultural inputs. This confirms that the assessee was engaged in legitimate business and that cash deposits were business-generated. The AO has not brought any evidence on record to show that

ABHAY HARGOVINDBHAI PATEL,JAMNAGAR vs. THE INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal filed by the assessee is partly allowed, in above terms

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपीलसं./Ita No. 17/Rjt/2024 निर्धारणवर्ष / Assessment Year: (2017-18) (Hybrid Hearing) Abhay Hargovindbhai Patel Vs. The Income Tax Officer, Ward 305, Dwarkeshdham,B/H. Samudra 1(3), Jamnagar Sales, Rajnagar, Aerodram Road, 1St Floor, Taranjali Building, Pn Jamnagar 361006 Marg, Aubpp7196D Jamnagar 361008 (Assessee) (Respondent) Assessee By : Shri Vimal Desai, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. (Dr) Date Of Hearing : 27/04/2025 Date Of Pronouncement : 16/07/2025 आदेश / Order Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed By Commissioner Of Income Tax (Appeals), Vide Order Dated 08/11/2023, Which In Turn Arises Out Of An Order Passed By The Assessing Officer, Dated 26/11/2019, U/S 144 Of The Income Tax Act, 1961. Page 1

unexplained money within the meaning of section 69A read with section 115BBE of the Income Tax Act, 1961 for the year under consideration. Accordingly, addition of Rs.40,16,900/- was made u/s 69A of the Act. 6. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the ld. CIT(A), who has confirmed

SHRI AJAY LALCHAND BHANSALI,RAJKOT vs. THE ITO WARD-1 (2) (5), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Sainiand Shri Siddhartha Nautiyalआयकर अपील सं/.Ita No.135/Rjt/2024 "नधा"रणवष"/ Assessment Year: (2017-18) Ajay Lalchand Bhansali. Ito Ward-1(2)(5), Rajkot. बनाम Swastik Traders, Opp. Pgvcl Vs. Office, Dhebar Road, Rajkot. Pan/Gir No.Acypb6253E "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

unexplained money without bringing any additional evidence or information on record in support of rejecting only the opening cash balance. (8). The Ld. CIT(A) has erred in issuing notice under section 271A(1)(d) of the IT Act. (9). The Ld. CIT(A) has erred in law by not issuing a speaking order and also by issuing order

HARIDAS MULJI RUGHANI,PORBANDAR vs. INCOME TAX OFFICER - WARD 2(3), PORBANDAR

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

unexplained money which was subsequently confirmed by the Ld. CIT(A). we note that before assessing Officer the assessee has submitted that the Assessee is dealing with retail trading of cottonseed, cotton, bhusha etc. the assessee also filed a return of income declaring income of Rs. 4,56,730/- and the income was accepted in the order of assessment. That

CHATURBHAI K. DETROJA (HUF),MORBI vs. INCOME TAX OFFICER WARD-1, MORBI

In the result, the appeal filed by the assessee is partly allowed in above terms

Bench: Dr. Arjun Lal Saini

unexplained money u/s 69A rws 115BBE of the IT Act, was made by the assessing officer. 5. Aggrieved by the order of the Ld. Assessing Officer, the assessee carried the matter in appeal before the Ld. CIT(A) who has partly deleted the addition made by the assessing officer. The Id.CIT(A) noticed that opening cash on hand was arising

KARSHANBHAI RANABHAI GORANIYA,AAVADPAN vs. INCOME TAX OFFICER, PORBANDAR

In the result, appeal of the assessee is allowed partly, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.444 /Rjt/2024 ("नधा"रण वष"/Assessment Year: (2013-14) Karshanbhai Ranabhai Goraniya Ito, Porbandar C/O. Aavadpan Nileshbhai, Lirbai Vs. Gujarat – 360550 Para Aayarvadi Nava Vistar Ranavav, Gujarat – 360550 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Bbppg3373K (अपीलाथ"/Assessee) (""यथ"/Respondent)

unexplained money. 4. Aggrieved by the order of assessing officer, the assessee carried the matter in appeal before the Ld. CIT(A) who has confirmed the action of the assessing Karshanbhai Ranabhai Goraniya v. ITO AY. 2013-14 officer. The ld CIT(A) observed that assessee had not explained the sources of the cash deposits in a satisfactorily manner

HANSA JITENDRA HARIA,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, the appeal of the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.104/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner Of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahph4309L (Assessee) (Respondent)

disallowed and treated as unexplained cash credit u/s.68 rws. 115BBE of the IT Act and added to the total income.” 18. Therefore, we note that in appeal effect proceedings, the assessee has failed to prove his claim. On perusal of the purchase bill and sales bill, it was observed that the assessee has changed the broker, the assessee

JASHVANTIBEN MANOJBHAI MAKWANA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is partly allowed in above terms

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.813/Rjt/2025 िनधा"रण वष"/Assessment Year : 2021-22 बनाम/ Jashvantiben Manojbhai The Ito, Vs Makwana, Ward-1(1)(1), 120 Gujarat Housing Board Rajkot Bapa Sitaram Chowk Kothariya Rajkot, Rajkot 360022. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Fczpm0142M (अपीलाथ"/Assessee) (""थ"/Respondent)

unexplained money u/s 69A rws 115BBE of the Act. Page 2 of 5 Jasvantiben Manojbhai Makwana Therefore, assessment is completed u/s 147 r.w.s. 144B of the I.T. Act, 1961 at assessed income of Rs. 3,25,930/- (Rs. 2,45,930/- as per ITR u/s 148 + Rs. 80,000/- u/s 69A). 4. Aggrieved by the order of the Assessing Officer

JABIR AYOOB VAHEVARIA,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.26/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Jabir Ayoob Vahevaria Principal Commissioner Of बनाम Plot No.3452 Gidc 3, Dared Income-Tax, Jamnagar, Jamnagar-361 004 ( Gujarat) Vs. Room No.101, 1St Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.:Aeqpv3027C "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) आयकरअपीलसं/.Ita Nos.27/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Altaf Ayoobbhai Vehvaria, Principal Commissioner Of बनाम Prop. Of K A Enterprise, Ground Income-Tax, Floor, Near Alamin Park, Vs. Jamnagar, Room No.101, 1St Vehwaria Madresa, Jamnagar- 361 004 Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.: Aempv7317M "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit- Dr

money. Thus, purchases from these entities should have been disallowed and treated, as unexplained expenditure u/s 69C r.w.s. 155BBE of the Act. The ld.PCIT

ALTAF AYOOBBHAI VEHVARIA,JAMNAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

In the result, assessee’s appeal ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.26/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Jabir Ayoob Vahevaria Principal Commissioner Of बनाम Plot No.3452 Gidc 3, Dared Income-Tax, Jamnagar, Jamnagar-361 004 ( Gujarat) Vs. Room No.101, 1St Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.:Aeqpv3027C "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) आयकरअपीलसं/.Ita Nos.27/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Altaf Ayoobbhai Vehvaria, Principal Commissioner Of बनाम Prop. Of K A Enterprise, Ground Income-Tax, Floor, Near Alamin Park, Vs. Jamnagar, Room No.101, 1St Vehwaria Madresa, Jamnagar- 361 004 Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.: Aempv7317M "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit- Dr

money. Thus, purchases from these entities should have been disallowed and treated, as unexplained expenditure u/s 69C r.w.s. 155BBE of the Act. The ld.PCIT

KETAN GORI,JAMNAGAR vs. INCOME TAX OFFICER, WARD 2(10), JAMNAGAR

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.42/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2021-22 Ketan Gori The Pr.Cit बनाम Plot No.3009 Jamnagar. Gidc Phase-Iii Vs. Dared. Pan : Ahppg 5892 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

money. Thus, purchases from these entities should have been disallowed and treated as unexplained expenditure under section 69C read with