POOJA DIPEN SHAH,JAMNAGAR vs. ITO, WARD-2(6), JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee is allowed

u/s 142(1) dated 29.12.2022 and subsequent notices had furnished\nelaborative replies along with necessary supporting evidences online on\n04.02.2023 & 22.02.2023. The assessing officer also in the assessment order\naccepted that the appellant has furnished details as called and finalized the\nassessment u/s.147 of the Act read with section 143(3) of the Act and not u/s.144

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

u/s 263 of the Act, and directed the assessing officer to verify the source of cash deposited in the bank accounts, which have been left out, during the course of original assessment proceedings. Accordingly, assessing officer made addition of peak credit in individual bank accounts. However, on further appeal by assessee, before

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

u/s 263 of the Act, and directed the\nassessing officer to verify the source of cash deposited in the bank accounts, which have\nbeen left out, during the course of original assessment proceedings. Accordingly,\nassessing officer made addition of peak credit in individual bank accounts. However, on\nfurther appeal by assessee, before

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

section 143(3) read with section 263 of the Act and some of the\nassessment orders were passed by the Assessing Officer under section 153A r.w.s.\n143(3) of the Income Tax Act, 1961 (in short ‘the Act').The main ground of appeal by\nthe department (Revenue) is pertaining to assailing and deletion of 70% of additions\nmade on account

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

section 124(3)(b) of the I.T. Act, 1961 in terms\nof which jurisdiction of an Assessing Officer cannot be called in question by on\nassessee after expiry of one month from date on which he was served with a notice for\nreopening assessment under section 148 of the I.T Act.\n2. Thee learned CIT(A)-1 has erred

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

section 143(3) read with section 263 of the Act and some of the\nassessment orders were passed by the Assessing Officer under section 153A r.w.s.\n143(3) of the Income Tax Act, 1961 (in short ‘the Act').The main ground of appeal by\nthe department (Revenue) is pertaining to assailing and deletion of 70% of additions\nmade on account

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

u/s 263 of the Act, and directed the\nassessing officer to verify the source of cash deposited in the bank accounts, which have\nbeen left out, during the course of original assessment proceedings. Accordingly,\nassessing officer made addition of peak credit in individual bank accounts. However, on\nfurther appeal by assessee, before

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

section 143(3) r.w.s. 263 of the Act and\nAssessing Officer made following addition:\n34\nH\nBHARATKUMAR ISHWARBHAI BHATIYA\nDHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\ni.\nAddition an account of commission income of Rs. 8,61,446/-.\nii.\nAddition of peak credit in bank account of Rs. 46,50,353/-.\nOn appeal, before Ld. CIT(A), the assessee did not press ground

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

section 143(3) read with section 263 of the Act and some of the\nassessment orders were passed by the Assessing Officer under section 153A r.w.s.\n143(3) of the Income Tax Act, 1961 (in short ‘the Act').The main ground of appeal by\nthe department (Revenue) is pertaining to assailing and deletion of 70% of additions\nmade on account

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

section 143(3) r.w.s. 263 of the Act and\nAssessing Officer made following addition:\n34\n1. BHARATKUMAR ISHWARBHAI BHATIYA\n2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI\ni.\nAddition an account of commission income of Rs. 8,61,446/-.\nii.\nAddition of peak credit in bank account of Rs. 46,50,353/-.\nOn appeal, before Ld. CIT(A), the assessee did not press

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini.

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,RAJKOT vs. THE ITO WARD 3 (1) (4), AMRELI

In the result, all these four appeals are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini.

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini.

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini.

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

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

section 292C of\nthe Act, against the Neelkanth group. The assessee submitted that during the\nrevocation of prohibitory, order (PO) on 23rd December 2020, and the same was\nconfronted to Shri Mihir Teja Bhai. In the statement recorded from Shri Mihir,\nhe had not accepted any of the telly entries in the digital data or papers seized\nfrom the premises

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)

penalty or any harsh action under the Income tax Act or any other law shall be initiated by the Department or any other department on such voluntary offered ad-hoc estimated business income. The assessee submitted that source of cash and gold found / seized during the course of search has satisfactorily been explained and hence, there is no case