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

section 132(4) is an admissible evidence, it could not be ignored. More so, this declaration is based on the discovery of certain notings on a piece of paper. The ld.AO made addition of Rs.80,69,186/-. The appeal to the CIT(A) did not bring any relief. The ld.CIT(A) has concurred with the AO. The relevant finding

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

section 132(4) is an admissible evidence, it could not be ignored. More so, this declaration is based on the discovery of certain notings on a piece of paper. The ld.AO made addition of Rs.80,69,186/-. The appeal to the CIT(A) did not bring any relief. The ld.CIT(A) has concurred with the AO. The relevant finding

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

section 132(4) is an admissible evidence, it could not be ignored. More so, this declaration is based on the discovery of certain notings on a piece of paper. The ld.AO made addition of Rs.80,69,186/-. The appeal to the CIT(A) did not bring any relief. The ld.CIT(A) has concurred with the AO. The relevant finding

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

section 132(4) is an admissible evidence, it could not be ignored. More so, this declaration is based on the discovery of certain notings on a piece of paper. The ld.AO made addition of Rs.80,69,186/-. The appeal to the CIT(A) did not bring any relief. The ld.CIT(A) has concurred with the AO. The relevant finding

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

section 132(4) is an admissible evidence, it could not be ignored. More so, this declaration is based on the discovery of certain notings on a piece of paper. The ld.AO made addition of Rs.80,69,186/-. The appeal to the CIT(A) did not bring any relief. The ld.CIT(A) has concurred with the AO. The relevant finding

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

section 132(4) is an admissible evidence, it could not be ignored. More so, this declaration is based on the discovery of certain notings on a piece of paper. The ld.AO made addition of Rs.80,69,186/-. The appeal to the CIT(A) did not bring any relief. The ld.CIT(A) has concurred with the AO. The relevant finding

SHRI SANJAYBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 ,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

68 of the Act. 5. The facts in brief are that the assessee in the present case is an individual and drives his income under the head salary and other sources. There was a search conducted under section 132

SHRI GHANSHYAMBHAI GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

68 of the Act. 5. The facts in brief are that the assessee in the present case is an individual and drives his income under the head salary and other sources. There was a search conducted under section 132

SHRI KISHOR GORDHANBHAI JAKSANIA,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

68 of the Act. 5. The facts in brief are that the assessee in the present case is an individual and drives his income under the head salary and other sources. There was a search conducted under section 132

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

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

68 of the Act. 8.1. For adjudicating the levy of penalty is correct in law or otherwise, Section 271AAB is reproduced as follows: Penalty where search has been initiated. 271AAB. (1) The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct that, in a case where search has been initiated under section 132

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

132 (4A) of the\nAct, reversed the finding of CIT (A), without recording any finding as to how the loose sheets\nwhich were recovered during search, were linked with the assessee. In the absence of\ncorroborative evidence, the Tribunal was not justified in reversing the finding by the CIT\n(Appeals).\nIn view of the above

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

132 (4A) of the\nAct, reversed the finding of CIT (A), without recording any finding as to how the loose sheets\nwhich were recovered during search, were linked with the assessee. In the absence of\ncorroborative evidence, the Tribunal was not justified in reversing the finding by the CIT\n(Appeals).\nIn view of the above

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

132 (4A) of the\nAct, reversed the finding of CIT (A), without recording any finding as to how the loose sheets\nwhich were recovered during search, were linked with the assessee. In the absence of\ncorroborative evidence, the Tribunal was not justified in reversing the finding by the CIT\n(Appeals).\nIn view of the above

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

132 is initiated or requisition under section 132A is made on or\nafter the 1st day of April, 2017.\nExplanation 1. For the purposes of this sub-section, the expression \"relevant assessment\nyear\" shall mean an assessment year preceding the assessment year relevant to the previous\nyear in which search is conducted or requisition is made which falls

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

132 (4A) of the Act, reversed the finding of CIT (A), without recording any finding as to how the loose sheets which were recovered during search, were linked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals). In view of the above, we are of the considered

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

132 (4A) of the Act, reversed the finding of CIT (A), without recording any finding as to how the loose sheets which were recovered during search, were linked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals). In view of the above, we are of the considered

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

132 (4A) of the Act, reversed the finding of CIT (A), without recording any finding as to how the loose sheets which were recovered during search, were linked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals). In view of the above, we are of the considered

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

132 (4A) of the Act, reversed the finding of CIT (A), without recording any finding as to how the loose sheets which were recovered during search, were linked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals). In view of the above, we are of the considered