SHRI JAY ATULBHAI MODY ,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (2) (3),, RAJKOT

In the result appeal of the assessee is hereby partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed, आयकर अपील सं./Ita No. 240/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2007-2008 Shri Jay Atulbhai Mody, I.T.O., “Pankaj”, Jalaram-3, Vs. Ward-2(2)(3), Street No.2, Rajkot. Near Indira Circle, University Road, Rajkot.

house and ultimately inherited by him on untimely death of his sister. However, his father in order to protect the property from the creditor of the assessee, made a proposal to the transfer the impugned property in the name of his (assessee’s) mother Smt. Ilaben A. Modi. Accordingly, the impugned property was transferred to his mother through sale deed

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

SMT. ASHABA RAJENDRASINH ZALA,JAMNAGAR vs. THE COMMISSIONER OF INCOME TAX (APPEALS),, JAMNAGAR

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2008-09. 2. Denial of benefit of exemption/deduction to the tune of Rs. 1,45,000/- under Section 54(1)(ii) is the subject matter before us. The assessee purchased a plot of land at Rajnagar, Jamnagar on 09.02.1998 whereupon

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. BHAVNABEN BHOVANBHAI RANGANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. PANCHSHILABEN JAWAHARBHAI MORI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT vs. SMT. URMILABEN KISHORBHAI VIRAMGAMA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT-GUJARAT vs. MAULESH D. UKANI,, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI BHUPENDRA TRIKAMJI PANCHANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CEN. CIR-1, RAJKOT, RAJKOT vs. SMT. JOLIBEN MAHENDRABHAI FALDU, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SHRI BHOVAN P. RANGANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. SHRI KISHORBHAI V. VIRAMGAMA,, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CENTRAL CIRCLE-1,, RAJKOT vs. SMT. SONAL MAULESH UKANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

ASSTT. COMMR. OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. SMITKUMAR P. KANERIA,, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. DIMPLEBEN SMITKUMAR KANERIA, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

MAULESH D. UKANI,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIR-1(1),, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

THE ACIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SMT. BHAVNABEN B. PANCHANI, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

144 r.w.s. 147 of the Act in ITA No.35/Rjt/2021)for Assessment Year 2012-13. 2. The brief facts leading to this case it this that a survey was carried out at the premises of M/s. Raghuvir Group by the Investigation Wing, Vadodara on 27.12.2018. During the course of survey proceeding, certain documents were found and impounded from the said office

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

properties as\nseized in the form of Digital Data like and in the form of Hard Data were also\ncompared and corroborated with the documentary evidences and responses\nreceived from the Sub-registrar office and with the data available in public\ndomains on various government portals like 1) anyror.gujarat.gov.in 2)\ngarvi.gujarat.gov.in and 3) gujrera.gujarat.gov.in. Comparison of the financial\ntransactions entered

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

properties as\nseized in the form of Digital Data like and in the form of Hard Data were also\ncompared and corroborated with the documentary evidences and responses\nreceived from the Sub-registrar office and with the data available in public\ndomains on various government portals like 1) anyror.gujarat.gov.in 2)\ngarvi.gujarat.gov.in and 3) gujrera.gujarat.gov.in. Comparison of the financial\ntransactions entered

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

properties as\nseized in the form of Digital Data like and in the form of Hard Data were also\ncompared and corroborated with the documentary evidences and responses\nreceived from the Sub-registrar office and with the data available in public\ndomains on various government portals like 1) anyror.gujarat.gov.in 2)\ngarvi.gujarat.gov.in and 3) gujrera.gujarat.gov.in. Comparison of the financial\ntransactions entered