PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

house property, it is to submit that during\nthe course of assessment proceedings, I had suo-moto offered deemed rental income\nof Rs. 72.000/-p.a. looking to the locality and standardized rent in the area. However,\nwhile finalizing the assessment for the year under consideration, an addition of Rs.\n1,80,000/- was made without bringing any credible evidence

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

properties the\nannual value of the house or houses, other than the self-occupied one shall\nbe determined under sub-section (1), as if such house or houses had been\nlet out. However, the assessing officer has not gone into this aspect of the\nresidential units reported in the balance sheet of the assessee, which\nrendered the assessment order erroneous

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

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

House Buildings Society Vs Noida (2004) 9 SCC 670/AIR 2003 SC 2723 it was held that filing of false affidavit amounts to contempt of Court. c. In the case of Perumal Vs Janki on 20 January, 2014 by Hon’ble Supreme Court of India in criminal appeal number 169 of 2014, following has been observed: 16. The offence under section

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

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

House Buildings Society Vs Noida (2004) 9 SCC 670/AIR 2003 SC 2723 it was held that filing of false affidavit amounts to contempt of Court. c. In the case of Perumal Vs Janki on 20 January, 2014 by Hon’ble Supreme Court of India in criminal appeal number 169 of 2014, following has been observed: 16. The offence under section

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

properties the\nannual value of the house or houses, other than the self-occupied one shall\nbe determined under sub-section (1), as if such house or houses had been\nlet out. However, the assessing officer has not gone into this aspect of the\nresidential units reported in the balance sheet of the assessee, which\nrendered the assessment order erroneous

PRAMUKH ARANYA DEVELOPERS,JUNAGADH vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

house of parliament.The assessee\nsubmitted before the learned PCIT that in the course of assessment proceedings,\nthe assessing officer, vide notice u/s 142(1) of the Act, dated 10.12.2020, has\ncalled for voluminous details. The assessee filed details and documents and\nexplanations before the assessing officer by way of letter, dated 04.01.2021.\nThe assessee has explained before the assessing officer

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

house property and business losses of Rs.\n52,358/-. Thus, total income of Rs.8,17,320/- has been offered. A Search, Seizure\nand Survey action was carried out by the office of DDIT (Inv.), Unit-1, Rajkot in\nthe case of leading real estate builders of Rajkot and their key associates on\n24.08.2021. Four different groups were covered

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

142(1) of the Act, dated 06/12/2022, and a show -cause notice dated 14/12/2022, were issued to the assessee, granting opportunity to explain its case and furnish the relevant details/documents. 4. During the course of scrutiny proceedings, on verification of the submission of the assessee it was observed by the assessing officer that the company, namely M/s Gandhi Realty (India

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)

142(1) of the Act, the assessee as well as the other family members and group concerns (whose proceedings were running simultaneously) have been asked to explain the transactions, appearing in the above mentioned seized Tally data, Loose cash movement sheets, Cash vouchers and the documents seized from the assessee`s own premises, as well as from other premises that

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

142(1) were issued to the assessee. During the assessment proceedings, it was noticed that the assessee has made rent payment of Rs.41,50,000/- and computer rent of Rs.16,55,500/-. The assessee was asked to explain the details. The assessee explained that there are three school complexes of G.K. Dholakia School which are run by the assessee- trust

THE DCIT, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT-GUJARAT

In the result the appeals filed by the Revenue are hereby dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumar

142(1) were issued to the assessee. During the assessment proceedings, it was noticed that the assessee has made rent payment of Rs.41,50,000/- and computer rent of Rs.16,55,500/-. The assessee was asked to explain the details. The assessee explained that there are three school complexes of G.K. Dholakia School which are run by the assessee- trust

THE JT. CIT (EXEMPTIONS)(OSD), CIRCLE-2,, AHMEDABAD vs. GYANGANGA EDUCATION SOCIETY,, RAJKOT

In the result, the Revenue appeal is hereby dismissed

Bench: Us That This Similar Issue Is Being Adjudicated By The Very Same Bench Of This Tribunal In Assessee’S Own Case In Ita Nos. 15 & 16/Rjt/2015 Vide Order Dated 29.06.2022 Relating To The Assessment Years 2010-11 & 2011-12. Further This Order Has Been Followed In Ita No. 472, 1170 & 2316/Ahd/2017 For The Assessment Years 2012-13, 2013-14 & 2014-15 By Order Dated 31.08.2022. Now The Present Assessment Year Is 2015-16, Which Is Fully Covered By The Above Orders Of This Tribunal & Copy Of The Orders Are Also Placed On Record.

142(1) were issued to the assessee. During the assessment proceedings, it was noticed that the assessee has made rent payment of Rs.41,50,000/- and computer rent of Rs.16,55,500/-. The assessee was asked to explain the details. The assessee explained that there are three school complexes of G.K. Dholakia School which are run by the assessee-trust

PRANAM ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.391/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pranam Enterprise Vs. The Dcit Office No.3, City Centre, Opp. Circle-1(1), Rajkot New Collector Office, Junagadh – 362001, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp7926H (Assessee) (Respondent) Assessee By Shri Mehul Ranpura, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr.Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 06/03/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

142(1) of the Act, dated 14/09/2019, calling for relevant details in connection with the reasons for selection were served on the assessee. The assessee made the necessary submissions on various dates, before the assessing officer. During the course of assessment proceeding, the assessee was asked to furnish the details of the total income and claim of deduction made