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

section 271(1)(c) of the Act, on two limbs stating that “have\nconcealed the particulars of your income by furnishing inaccurate\nparticulars of income.”. It is by now well settled that while issuing a notice u/s\n271(1)(c) of the Act, the Assessing Officer is required to specify as to what is\nthe default on the part

THE DCIT, (INTL. TAXN.), RAJKOT vs. M/S. KOREA SOUTH EAST POWER CO. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar(Conducted Through Virtual Court) Assessment Year: 2011-12 The Dcit (Intl. Taxn.) M/S.Korea South East Power Amruta Estate Co.Ltd. Room No.312 Mg Road बनाम/ C/O. P.V. Page & Co., Girnar Cinema 201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) Pan: Pan : Ahvps 3555Q Assessee By None Revenue By Shri Ashish Kumar Pandey, Sr.Dr Date Of Hearing 25/09/2023 Date Of Pronouncement 15/12/2023

271(1)(c) of the Act was levied by the AO noting that despite the assessee being aware of the nature of receipts being FTS, yet it had wrongly returned the same u/s 44BBB of the Act. Taking up Ground No.1 challenging the deletion of penalty by the Ld.CIT(A) , we do not find any merit in the same

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) of the Income-tax Act, 1961, u/s Page 6 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 271F of the Income-tax Act, 1961 and u/s 271A of the Income-tax Act, 1961 for assessment year 2015-16, in the case of same assessee. 11. Aggrieved by the addition sustained

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

In the result, the appeal of the assessee is allowed

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

penalty imposed under section u/s 271(1)(c) of the Act. I.T.A No. 292/Rjt/2018 A.Y. 2014-15 Page No 9 Smt. Bijal Darshitbhai Pujara vs. Dy. CIT 8. In the result, the appeal of the assessee is allowed. Order pronounced in the open court on 16

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

section 147 of the Act, itself is not in consonance with law, then all the\nsubsequent and consequential proceedings would fall through for the reason that\nillegality strikes at the root of the order. Therefore, we quash the following\npenalties imposed by the assessing officer, for assessment year 2015-16, being\nab initio void:\nPage 13 of 24\nITA

UTSAV COTFAB P. LTD.,JETPUR vs. THE ITO WARD-1 (2) (3), RAJKOT, RAJKOT

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2014-15 M/S. Utsav Cotfab Pvt. Ltd., Vs. Income Tax Officer, R Survey No. 603P/3/P/1, Ward- 1(2)(3), Khirsara Road, Nr. Jodia Hanuman Rajkot Mandir, Jetpur, Rajkot – 360370 Pan : Aabcu 3825 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Samir Bhuptani, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 12.04.2023 घोषणा क" तारीख /Date Of Pronouncement: 11.07.2023 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta:

271(1)(b) of the act Id. AO entirely ignored the factual aspects and the existence of reasonable reasons in this case. 1.3 The reasonable reasons for non-compliance to statutory notices issued u/s. 142(1)of the act are submitted hereunder: 4 Utsav Cotfab Pvt. Ltd. Vs. ITO AY : 2014-15 1.3.1 The appellant-company has started to experience

PREMILABA RAMDE vs. INH JADEJA,RAJKOTVS.THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

16-10-2019 was issued requesting the assessee to show cause as to why an amount of time deposit to the tune of Rs.11 lakhs in Bank of India should not be treated as unexplained money within the meaning of section 69A of the Act and added to the total income of the assessee. As there was no response against

YESHA DHIRAJLAL THAKRAR,RAJKOT vs. THE DCIT, NFAC DELHI, DELHI

In the result, appeal of the assessee in ITA no

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

16-08-2023 Date of pronouncement : 18-08-2023 आदेश/ORDER PER : RAMIT KOCHAR, ACCOUNTANT MEMBER:- This appeal bearing ITA No. 75/RJT/2023 for Assessment Year: 2013-14 filed by the assessee arises from the appellate order dated 08th March, 2023 (DIN & Order No. ITBA/NFAC/S/250/2022-23/ Yesha Dhirjla Thakarar v. National Faceless Assessment Centre, Delhi Assessment Year : 2013-14 1050510273(1) ) passed

SHRI KANJIBHAI B. RANGANI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-5(1), RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

16- Jagnath Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot-360001 [PAN No.ABGPR6501E] (Appellant) .. (Respondent) Appellant by : Written Submission Respondent by: Shri Abhimanyu Singh, Sr. DR Date of Hearing 09.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has been filed by the assessee against the order passed by the Ld. Commissioner

SHRI PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CEN. CIR.-2, RAJKOT

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

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 92E of the Act and hence, question of penalty does not arise. 3.1. It is also submitted by the assessee that there was no intention to skip the details of audit report u/s 92E of the Act, in the return of income filed for the Assessment Year 2015-16, but was totally unintentional and bonafide mistake which may kindly

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

16 October 2014. As a result of the search, various documents of an incriminating nature were seized which belonged to the search person as well as the assessee. Accordingly, the proceedings under section 153C of the Act were initiated in the name of the assessee. The AO during the proceeding under section 153C of the Act found that there