M/S. UNITED ENGINEERS, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT

In the result, the above appeals of the assessee are partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

302-304/Rjt/2018 -do- 16 & Road, Rajkot. 2015-16 PAN No.ADSPK5036H ITA No.305/Rjt/2018 with 18 others A.Y. 2012-13 & others 2 Shri Bhavesh Kiritbhai Khoont, 2011-12, “OM”, Block No.5/10, 2014- 17- 319 to Astron Society main 15 -do- 19 321/Rjt/2018 Road, Rajkot. & 2015-16 PAN No.ADWPK6664K (Applicant) (Responent) Assessee by : Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.Rs Revenue

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)

302-Sai Darsan Apartment, Junagadh Income-tax Office, Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Vs. Junagadh-362 001 Bahauddin College, College Road, Junagadh – 362 001 "थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (िनधा"रण वष"/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Asstt. Commissioner of Bhatiya

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Vs. Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Junagadh-362 001 Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Asstt. Commissioner of Bhatiya 301, UVI Palace

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Vs. Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Junagadh-362 001 Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Asstt. Commissioner of Bhatiya 301, UVI Palace

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Junagadh-362 001 Vs. Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Bhatiya 301, UVI Palace, Wing

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Junagadh-362 001 Vs. Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Bhatiya 301, UVI Palace, Wing

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

302-Sai Darsan Apartment, Adarshnagar-2, Joshipura, Junagadh-362 001 Vs. Income-tax Officer, Ward-2, Junagadh Income-tax Office, Bhutnath Chambers, Opp. Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Bhatiya

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Junagadh-362 001 Vs. Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Bhatiya 301, UVI Palace, Wing

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Vs. Bahauddin College, College Junagadh-362 001 Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Asstt. Commissioner of Bhatiya 301, UVI Palace

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

302-Sai Darsan Apartment, Junagadh Income-tax Office, Vs. Adarshnagar-2, Joshipura, Bhutnath Chambers, Opp. Junagadh-362 001 Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Asstt. Commissioner of Bhatiya 301, UVI Palace

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

302-Sai Darsan Apartment, Adarshnagar-2, Joshipura, Junagadh-362 001 Income-tax Officer, Ward-2, Junagadh Income-tax Office, Vs. Bhutnath Chambers, Opp. Bahauddin College, College Road, Junagadh – 362 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B (Applicant) (Respondent) आयकर अपील सं./ITA No. 171/RJT/2015 (निर्धारण वर्ष/Assessment Year: (2006-07) Bharatkumar Ishwarbhai Bhatiya

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