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

69A of the Income Tax Act,1961. In\nrespect of this addition, penalty u/s 271(1)(c) was also initiated “for\nconcealment of income by furnishing inaccurate particulars of his income.”\n5\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\nThe assessing officer observed that the Hon'ble ITAT has restricted the addition

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

69A of the Income Tax Act,1961. In\nrespect of this addition, penalty u/s 271(1)(c) was also initiated \"for\nconcealment of income by furnishing inaccurate particulars of his income.\"\n\n5\n\nThe assessing officer observed that the Hon'ble ITAT has restricted the addition\non account of income earned out of credit entries in undisclosed foreign Bank

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

69A of the Income Tax Act, 1961. In\nrespect of this addition, penalty u/s 271(1)(c) was also initiated “for\nconcealment of income by furnishing inaccurate particulars of his income.\"\n5\nThe assessing officer observed that the Hon'ble ITAT has restricted the addition\non account of income earned out of credit entries in undisclosed foreign Bank\naccount

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

69A of the Income Tax Act,1961. In\nrespect of this addition, penalty u/s 271(1)(c) was also initiated “for\nconcealment of income by furnishing inaccurate particulars of his income.”\n5\n==End of OCR for page 5==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\nThe assessing officer observed that

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

69A of the Income Tax Act,1961. In\nrespect of this addition, penalty u/s 271(1)(c) was also initiated \"for\nconcealment of income by furnishing inaccurate particulars of his income.\"\n5\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\nH\nThe assessing officer observed that the Hon'ble ITAT has restricted

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

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)

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

Section 147/144 of the\nIncome Tax Act, 1961 (in short ‘the Act') and penalty orders passed by the\nassessing officer, u/s.271A, 271(1)(c) and 271F of the Act.\n2. Since, the issue issues involved all thses appeals are common and identical;\ntherefore, these appeals have been together and are being disposed by this\nconsolidated order. For the sake

PREMILABA RAMDE vs. INH JADEJA,RAJKOTVS.THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee is dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

69A of the Act and added to the total income of the assessee. As there was no response against this notice assessing officer passed an exparte assessment order making an addition of Rs.12,90,000/- and also initiated penalty proceedings under section 271[1][c] and 271[1][b] of the Act. 2.1. During penalty proceedings u/s.271[1][b], notice

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

POOJA DIPEN SHAH,JAMNAGAR vs. ITO, WARD-2(6), JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee is allowed

69A of the\nIncome Tax Act, 1961 was made. In this case penalty proceeding u/s. 272A(1)(d)\nof the Act, was also initiated on 30.01.2023 for non compliance to notice u/s\n142(1) of the Act vide ITBA/AST/F/142(1)/2022-23/1048328865(1) dated\n29/12/2022 issued during the penalty proceeding and the assessing officer, after\nhearing the assessee, levied penalty

YASHPAL KISHORSINH CHAUHAN,RAJKOT vs. COMMISSIONER OF INCOMETAX APPEALS, RAJKOT

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

u/s 69A is hereby upheld. Grounds no. 1 and\n2 are dismissed.\n6.4 Grounds no. 4 and 5 are premature as they relate to initiation of penalty\nproceedings. Ground no. 6 is consequential.\n7.0 In the result, the appeal is dismissed.”\n6. That the assessee filed an appeal against the impugned order of the Ld.CIT(A),\nbefore this Tribunal