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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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

68,1867-relevant to the year under consideration in their presence and his three sons had confirmed the contents of that statement recorded u/s 132(4) of the Act. The appellant had also failed to file the affidavits of the two independent witnesses in whose presence the whole search and seizure proceedings were conducted. In view of the above discussion

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)

section, from the language adopted he has considered the cash deposited as Business Turnover. 6. Proceedings before Hon. ITAT (present proceedings):- (i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007- 08 to A.Y.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals in all. (ii) The main

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

THE DCIT CENTRAL CIRCLE-1 , RAJKOT vs. SHRI SHAMJIBHAI SADHABHAI KANGAD, GANDHIDHAM-KUTCH

In the result, appeal filed by the Revenue, in IT(SS) No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

seizure was conducted through one authorization, there was no requirement of issuing separate notice under section 153C of the Act and following separate procedure under section 153C of the Act. But in the instant case, separate search warrant has been issued in the case of the assessee as well in the case of Sh. Ashok Chowdhary and the Assessing Officer

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

SHRI SHAMJIBHAI SADHABHAI KANGAD,GANDHIDHAM-KUTCH vs. THE DCIT CENTRAL CIRCLE-1 , RAJKOT

seizure operation. During the search proceedings, various\nincriminating documents, containing unaccounted transactions, pertaining to the\nassessee and his business concerns were recovered. For the assessment year under\nconsideration, the assessee has filed an Income-tax return (ITR) on 29-11-2014,\ndeclaring income of Rs. 25,05,7,070/-. Consequent to the search dated\n10/11/2020, notice under section 153A

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

section, from the language adopted he has considered the cash deposited as Business Turnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007- 08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals

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

section, from the language adopted he has considered the cash deposited as Business\nTurnover.\n6. Proceedings before Hon. ITAT (present proceedings):-\n(i) With respect to Category A appeals, Search & Seizure, the department is in appeal for A.Y.2007-\n08 to A.Υ.2013-14. The assessee is also in appeal for all the years. Thus there are 12 appeals