THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

27-02-2015, whereas no such power rests with him under the Act and the additional ground was that the Ld. C1T(A) had erred in holding that as per the provision section 5 of the Act the funds of the assesses outside India could not be taxable in the hands of appellant if his status was Resident

SMT. PRATIMABEN V. RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

reassessment, when the same were more than six years old documents to be obtained from the bankers. Therefore the Ld. CIT(A) directed the Assessing Officer to obtain from the assessee, the certified True Copies of the above documents from Standard Chartered Bank and the assessee shall bound to furnish the same, before the Assessing Officer while giving effect

SHRI VINODKUMAR HIRALAL RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

reassessment, when the same were more than six years old documents to be obtained from the bankers. Therefore the Ld. CIT(A) directed the Assessing Officer to obtain from the assessee, the certified True Copies of the above documents from Standard Chartered Bank and the assessee shall bound to furnish the same, before the Assessing Officer while giving effect

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)

J. Muchhala V/s Commissioner of Income Tax – 8 reported in [2017] 85 taxmann.com 306 (Bombay) wherein it has been held that where assessee failed to produce relevant documents and confirmation in respect of loan taken from various parties, mere fact that he did not maintain proper books of account could not be accepted as a valid plea and, thus, amount

SHRI ANIRUDDHSINH J. SOLANKI,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMR. OF INCOME TAX, CEN. CIRCLE-1,, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is allowed and the appeal filed by the Revenue is hereby dismissed

reassessment order passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2008-09. 2. The Grounds of Appeal (ITA No. 454/Rjt/2018) raised by the Assessee reads as under: 1. The order of the learned CIT (A) u/s.250 is bad in law and Contrary

THE ASSISTANT COMMR. OF INCOME TAX, CEN. CIRCLE-1,, RAJKOT-GUJARAT vs. SHRI ANIRUDDHSINH J. SOLANKI,, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is allowed and the appeal filed by the Revenue is hereby dismissed

reassessment order passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2008-09. 2. The Grounds of Appeal (ITA No. 454/Rjt/2018) raised by the Assessee reads as under: 1. The order of the learned CIT (A) u/s.250 is bad in law and Contrary

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

27-01-2012\n30-01-2012\n31-01-2012\n2013-14 18-03-2013\n22-03-2013\nTotal\n1,51,800\n1,02,000\n25,77,603/-\n23,85,698/-\nPB - 2, Page 1-13\nPB - 2, Page 1-13\n2,5,38,00\n49,63,301/-\n(after split, total shares\n25,38,000)\nPage 13 of 21\nITA

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

J Shah V/s The ITO, Ward 10(3) has made the following observations: I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 16 ACIT vs. Shri Rajeshkumat G. Patel "We have heard learned Counsel for the respective parties and perused the records of the case. We are of the view that

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

J Shah V/s The ITO, Ward 10(3) has made the following observations: I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 16 ACIT vs. Shri Rajeshkumat G. Patel "We have heard learned Counsel for the respective parties and perused the records of the case. We are of the view that

M/S. GANGA GLAZED TILES PVT. LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-I,, RAJKOT-GUJARAT

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

J] I.T.A. No.109/Rjt/2013 (Assessment Year : 2008-09) Gokul Ceramics Pvt. Ltd., vs. A.C.I.T., 8-A, National Highway, Central Circle-1, Rajkot. Village Dhuva, Tal. Wankaner, Distt. Rajkot. [PAN: AACCG 0532 E] ITA Nos.100, 133, 105, 138, 109, 146, 113, 150, 117, 142, 125 & 169/Rjt/2013 Assessment Year: 2008-09 I.T.A. No.146/Rjt/2013 (Assessment Year : 2008-09) A.C.I.T., vs. Gokul Ceramics