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

35,85,433/-. Therefore, assessing officer proposed to levy the penalty u/s\n271(1)(c) of the Act, on Rs.1,04,61,096/-.\n12. During the penalty proceedings, the assessee submitted reply before the\nassessing officer, the relevant portion of the assessee's submission is reproduced\nas under:\n\"6. As regard the levy of penalty on addition retained

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

35,85,433/-. Therefore, assessing officer proposed to levy the penalty u/s\n271(1)(c) of the Act, on Rs.1,04,61,096/-.\n12.\nDuring the penalty proceedings, the assessee submitted reply before the\nassessing officer, the relevant portion of the assessee's submission is reproduced\nas under:\n\"6. As regard the levy of penalty on addition retained

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

35,85,433/-. Therefore, assessing officer proposed to levy the penalty u/s\n271(1)(c) of the Act, on Rs.1,04,61,096/-.\n12.\nDuring the penalty proceedings, the assessee submitted reply before the\nassessing officer, the relevant portion of the assessee's submission is reproduced\nas under:\n\"6. As regard the levy of penalty on addition retained

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

35,85,433/-. Therefore, assessing officer proposed to levy the penalty u/s\n271(1)(c) of the Act, on Rs.1,04,61,096/-.\n12. During the penalty proceedings, the assessee submitted reply before the\nassessing officer, the relevant portion of the assessee's submission is reproduced\nas under:\n"6. As regard the levy of penalty on addition retained

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

35,85,433/-. Therefore, assessing officer proposed to levy the penalty u/s\n271(1)(c) of the Act, on Rs.1,04,61,096/-.\n\n12. During the penalty proceedings, the assessee submitted reply before the\nassessing officer, the relevant portion of the assessee's submission is reproduced\nas under:\n\n\"6. As regard the levy of penalty on addition

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

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)

ii) Penalty order-ITA No. 527/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271A of the Act. (iii) Penalty order-ITA No.530/Rjt/2025 - Α.Υ. 2015-16 - Penalty u/s.271F of the Act Therefore, above penalties are deleted and above appeals of the assessee, are allowed. 20. Now, we shall take assessee`s remaining appeals for assessment year 2013- 14 and for assessment year

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

u/s 271(1 )(C) of the Act is initiated for concealment of income.” 30. The ld.CIT(A) has confirmed the addition of Rs.9,000/- on the ground that the assessee has not shown from which property this rental income was received. The stand of the assessee is that since this is the assessment order framed under section 153A, therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

u/s 271(1 )(C) of the Act is initiated for concealment of income.” 30. The ld.CIT(A) has confirmed the addition of Rs.9,000/- on the ground that the assessee has not shown from which property this rental income was received. The stand of the assessee is that since this is the assessment order framed under section 153A, therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

u/s 271(1 )(C) of the Act is initiated for concealment of income.” 30. The ld.CIT(A) has confirmed the addition of Rs.9,000/- on the ground that the assessee has not shown from which property this rental income was received. The stand of the assessee is that since this is the assessment order framed under section 153A, therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

u/s 271(1 )(C) of the Act is initiated for concealment of income.” 30. The ld.CIT(A) has confirmed the addition of Rs.9,000/- on the ground that the assessee has not shown from which property this rental income was received. The stand of the assessee is that since this is the assessment order framed under section 153A, therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

u/s 271(1 )(C) of the Act is initiated for concealment of income.” 30. The ld.CIT(A) has confirmed the addition of Rs.9,000/- on the ground that the assessee has not shown from which property this rental income was received. The stand of the assessee is that since this is the assessment order framed under section 153A, therefore