SHRI NIZARALI BAHADURBHAI HAJIYANI,RAJKOT vs. THE ITO, WARD-3, MORBI

In the result, all the appeals filed by the Assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2012-13 to 2014-15. I.T.A Nos. 298 to 300/Rjt/2019 A.Ys. 2012-13 to 2014-15 Page No 2 Shri Nizarali Bahadurhai Hajiyani vs. ITO 2. These appeals are listed for hearing 9th time today and none appeared

SHRI NIZARALI BAHADURBHAI HAJIYANI,RAJKOT vs. THE ITO, WARD-3, MORBI

In the result, all the appeals filed by the Assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2012-13 to 2014-15. I.T.A Nos. 298 to 300/Rjt/2019 A.Ys. 2012-13 to 2014-15 Page No 2 Shri Nizarali Bahadurhai Hajiyani vs. ITO 2. These appeals are listed for hearing 9th time today and none appeared

SHRI NIZARALI BAHADURBHAI HAJIYANI,RAJKOT vs. THE ITO, WARD-3, MORBI

In the result, all the appeals filed by the Assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2012-13 to 2014-15. I.T.A Nos. 298 to 300/Rjt/2019 A.Ys. 2012-13 to 2014-15 Page No 2 Shri Nizarali Bahadurhai Hajiyani vs. ITO 2. These appeals are listed for hearing 9th time today and none appeared

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

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

271 (1)(c) of the IT Act is initiated\nfor concealing the particulars of income.\"\n3.12.2. Same finding has been given by the A.O. for the other assessment years in all\nthe case of above mentioned appellant. During the appellate proceedings, the\nappellant filed detailed submission against the additions made. The appellant\ncontended that they are engaged in the business

KRANTI ELECTRIC ENGINEERING PVT. LTD.,RAJKOT vs. THE ITO WARD 2 (1) (4) RAJKOT, RAJKOT

In the result, the appeal of the assessee(ITA No

Penalty proceeding u/s.271(1)(C) also\ninitiated.\n3 THAT I had to prepare and file the appeal before Hon'ble I.T.A.T., Rajkot on or before\n31st Jan 2025 but there is delay in filing the appeal for about 133 days as I have not been\ninformed by my office clerk and when I came to know, I consulted

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

KRANTI ELECTRIC ENGINEERING PVT. LTD.,RAJKOT vs. THE ITO WARD 2 (1) (4) RAJKOT, RAJKOT

In the result, the appeal of the assessee(ITA No

Penalty proceeding u/s.271(1)(C) also\ninitiated.\n3 THAT I had to prepare and file the appeal before Hon'ble I.T.A.T., Rajkot on or before\n31st Jan 2025 but there is delay in filing the appeal for about 133 days as I have not been\ninformed by my office clerk and when I came to know, I consulted

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