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

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\n\nThe assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty\nu/s 271(1)(c) of the Act and appeal

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

section 250 of the Income Tax Act, 1961 (“the\nAct" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. KAMRUDINBHAI R. MAKHANI, RAJKOT

In the result, the appeal of the Revenue is allowed

154 of the Income Tax Act, 1961 (in short \"the Act\").\n2. Grounds of appeal raised by the Revenue are as followed:\n1) The Learned CIT(A) has erred in law and on facts in deleting the penalty of Rs.\n1,25,67,335/- levied u/s. 271(1)(C) of the I. T. Act when department appeal against the\norder

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

penalty proceedings under Section 271(1) (c) of the Act. 4. Aggrieved, the assessee has filed an appeal before the Ld. CIT (A) only two additional grounds: ITA No.336 /RJT/2023 Kumar Ramesh Sahu vs. ACIT Asst.Year - 2009-10 Ground of appeal No.-3: "Ld. Assessing officer erred in law and facts to issue of notice u/s

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

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