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

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

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

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical

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

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

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

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

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

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36. Since the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

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

KONARK OVERSEAS PRIVATE LIMITED,GANDHIDHAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result, this appeal of the assessee is allowed for statistical purposes, in\nabove terms

302, GIDC\nPhase II, Mithi Rohar,\nGandhidham- 370201\nITO, Plot No. 32, Sector No. 3,\nNear IFFCO colony,\nGandhidham - 370201\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCK3463D\n(Appellant)\n(Respondent)\nAppellant by\n: Shri Vimal Desai, Ld. A.R.\nRespondent by\n: Shri Abhimanyu Singh Yadav, Ld. Sr. DR\nDate of Hearing\n: 06/11/2024\nDate of Pronouncement\n: 04/02/2025\nआदेश / ORDER\nPER

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

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\nस्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: AEYPT 7701 B\n(Applicant) (Respondent)\nआयकर अपील सं./ITA No. 171/RJT/2015\n(निर्धारण वर्ष/Assessment Year: (2006-07)\nBharatkumar Ishwarbhai

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

302-Sai Darsan Apartment,\nVs.\nBhutnath Chambers, Opp. Adarshnagar-2, Joshipura,\nBahauddin College, College Junagadh-362 001\nRoad, Junagadh – 362 001\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEYPT 7701 B\n(Appellant)\n(Respondent)\nCO. No. 02 to 04/RJT/2019\n(a/o ITA Nos.31 to 33/RJT/2019)\n(निर्धारण वर्ष / Assessment Years: (2009-10 to 2011-12)\nShree Damjibhai Lekhraj Thavrani, Income-tax Officer

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

302-Sai Darsan Apartment,\nVs.\nBhutnath Chambers, Opp. Adarshnagar-2, Joshipura,\nBahauddin College, College Junagadh-362 001\nRoad, Junagadh – 362 001\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEYΡΤ 7701 Β\n(Appellant) (Respondent)\nCO. No. 02 to 04/RJT/2019\n(a/o ITA Nos.31 to 33/RJT/2019)\n(निर्धारण वर्ष / Assessment Years: (2009-10 to 2011-12)\nShree Damjibhai Lekhraj Thavrani, Income-tax Officer, Ward

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

302-Sai Darsan Apartment,\nVs.\nBhutnath Chambers, Opp. Adarshnagar-2, Joshipura,\nBahauddin College, College Junagadh-362 001\nRoad, Junagadh – 362 001\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEYΡΤ 7701 Β\n(Appellant)\n(Respondent)\nCO. No. 02 to 04/RJT/2019\n(a/o ITA Nos.31 to 33/RJT/2019)\n(निर्धारण वर्ष / Assessment Years: (2009-10 to 2011-12)\nShree Damjibhai Lekhraj Thavrani, Income-tax Officer

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

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

302-Sai Darsan Apartment,\nVs.\nBhutnath Chambers, Opp. Adarshnagar-2, Joshipura,\nBahauddin College, College Junagadh-362 001\nRoad, Junagadh – 362 001\nस्थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEYΡΤ 7701 Β\n(Appellant)\n(Respondent)\nCO. No. 02 to 04/RJT/2019\n(a/o ITA Nos.31 to 33/RJT/2019)\n(निर्धारण वर्ष / Assessment Years: (2009-10 to 2011-12)\nShree Damjibhai Lekhraj Thavrani, Income-tax Officer

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