M/S. DHARTI TREDERS,RAJKOT vs. THE ITO, WARD-2 (1) (2),, RAJKOT

In the result, the penalty for non-appearance is directed to be restricted to the first default on part of the assessee in not complying with the notice of hearing i

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

u/s 271(1)(b) of the Act and the penalty levied for multiple defaults is directed to be deleted. In the case Smt. Rekha Rani v. DCIT 60 taxmann.com 131 (Delhi - Trib.), the Delhi ITAT held that penalty under section

KAJAL NIMISHBHAI SINOJIA,RAJKOT vs. ITO WD 1(1)(1) , RKT, RAJKOT

Appeal is allowed for statistical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.664/Rjt/2024 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kajal Nimishbhai Sinojia Vs. Income-Tax Officer, B-21 Shreeji Haridwar Society,Nr Ito Ward – 1(1)(1), Gokuldham, Aaykar Bhavan, Rajkot - 360004 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bsups2455J (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 09 / 07/2025

u/s 142(1).” The appellant has tried in best possible manner to co-operate with department. please appreciate that non-compliance was not deliberate or willful on the part of the appellant, in fact appellant was not aware about the notice issued by AO 11.01.2023 & 26.04.2023 With respect to above we draw your honors kind attention to the decision

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

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

PARESH DAYASHANKAR MADEKA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(2)(3), RAJKOT

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

131, as judicial proceedings, the full application of the law of evidence is required. Any evidence or material gathered through these proceedings must be evaluated with the same scrutiny as in a judicial forum, ensuring that the principles of justice and fairness are maintained.\n6. In this immediate case of today revenue had relied upon the provision of section

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