SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. It is stated that section 151A of the Act has contemplated formulation of Scheme for both assessment, reassessment and re-computation

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4. In view of the above, it is clear that the assessee company has violated the provision of section 40A(3) of the Act by making payment of total Rs.25,00,000/- to the contractor in cash and therefore the entire amount of Rs.25,00,000/- requires to be added in the hands of M/s Classic Network Private Limited

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

4) of that section;\n(ha)\nthe amount deemed to be the profits under sub-section (3) of section 33AC;\n(i)\nif any amount referred to in clauses (a) to (f) is debited or, as the case may be, the amount\nreferred to in clauses (g) and (h) is not credited to the profit and loss account

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

4 in assessee's appeal in ITA No.581/Rjt/2024 A.Y 2016-17]\nGround No.4.The Ld. CIT(A) erred in rejecting assessee's ground regarding non-\nproviding of cross-examination of persons belonging to searched party.\n[This is ground No.5 in assessee's appeal in ITA No.545/Rjt/2024_A.Y.2017-18,\nGround No.5 in assessee's appeal in ITA No.546/Rjt/2024 A.Y.2018-19, Ground No.5\nin assessee

MOHAN HARDASMAL TAHILYANI,GANDHIDHAM vs. INCOMETAX OFFICER WARD 1 GANDHIDHAM, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

4,98,370/-. Information was received that the assessee deposited Rs. 29,09,670/- as undisclosed cash. The Assessing Officer reopened the case under Section 147 of the Act and issued a notice under Section 148. The CIT(A) confirmed the addition.", "held": "The reassessment

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:

Section 147 of the Act to be not fulfilled. 4. As it transpires from the orders of the authorities below, reassessment