ALIDAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4,, VERAVAL

In the result, appeal of the assessee is dismissed

penalty proceeding u/s. 254 rws 271(1)(c) of the Act. my kindly be deleted 5. Your Honor's appellant craves leave to add, alter, amend, or withdraw any or more grounds of appeal on or before the hearing of appeal.” 3. Since the issues involved in all the years are identical, the appeals are being disposed

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)

271 (1)(c) of the IT Act is initiated for concealing the particulars of income." 3.12.2. Same finding has been given by the A.O. for the other assessment years in all the case of above mentioned appellant. During the appellate proceedings, the appellant filed detailed submission against the additions made. The appellant contended that they are engaged in the business

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

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

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

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

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

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

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

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

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

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

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

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

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

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

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX-3, RAJKOT-GUJARAT

In the result, both the appeals of the assessee are allowed for the 12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

penalty proceedings u/s 271(1)(c) of the Act shall be initiated.” Being aggrieved by the order of ld CIT assessee is in the second appeal before us. 5. The ld AR for the assessee before us filed a paper book which is running from pages 1-242 and submitted that the last hearing was concluded on dated