THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

142(1) and 143(2) was also issued to the assessee, which also remained unattended. According to the Assessing Officer, whatever documents impounded during the survey, copies of which were furnished to the assessee, whenever asked for by the assessee. Despite that the assessee has not turned up for finalization of the assessment. Therefore, based on the material available with

M/S. PAREKH ISHWARLAL CHUNILAL,RAJKOT-GUJARAT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

68 of the Act which resulted in understatement of the income, therefore, the PCIT has rightly invoked Section 263 and mentioned that the applicability of provisions of Section 115BBE would have been examined on this issue and thus the PCIT has rightly exercised revisionary jurisdiction under Section 263 of the Act. Ld. DR relied upon the order

M/S. REX CERAMIC PVT. LTD.,,MORBI vs. THE PR. CIT-3, RAJKOT,, RAJKOT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

142(1) of the Act and the copy of the reply in response to such notice dated 7th July 2017 placed on pages 18 to 386 of the paper book. 5.1. The learned AR further submitted that the AO during the assessment proceedings has also issued notice under section 133(6) of the Act to most of the lenders

M/S. WINSUN CERAMIC PVT. LTD.,,MORBI vs. THE PR. CIT-3, , RAJKOT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

142(1) of the Act and the copy of the reply in response to such notice dated 7th July 2017 placed on pages 18 to 386 of the paper book. 5.1. The learned AR further submitted that the AO during the assessment proceedings has also issued notice under section 133(6) of the Act to most of the lenders

M/S. WINMAX CERAMIC PVT. LTD.,WAKANER vs. THE PR. CIT-3, RAJKOT,, RAJKOT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

142(1) of the Act and the copy of the reply in response to such notice dated 7th July 2017 placed on pages 18 to 386 of the paper book. 5.1. The learned AR further submitted that the AO during the assessment proceedings has also issued notice under section 133(6) of the Act to most of the lenders

M/S. ORFINA CERAMIC PVT. LTD.,,MORBI vs. THE PR. CIT-3, , RAJKOT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

142(1) of the Act and the copy of the reply in response to such notice dated 7th July 2017 placed on pages 18 to 386 of the paper book. 5.1. The learned AR further submitted that the AO during the assessment proceedings has also issued notice under section 133(6) of the Act to most of the lenders

M/S. WINTOP VITRIFIED PVT. LTD.,,MORBI vs. THE PR. CIT-3,, RAJKOT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

142(1) of the Act and the copy of the reply in response to such notice dated 7th July 2017 placed on pages 18 to 386 of the paper book. 5.1. The learned AR further submitted that the AO during the assessment proceedings has also issued notice under section 133(6) of the Act to most of the lenders

M/S. EMBOZA GRANITO PVT. LTD. ,MORBI vs. THE PR. CIT-3 , RAJKOT

In the result, appeal filed by assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017

68 of the Act in respect of share capital & unsecured loan introduced/raised during the year and the claim of depreciation and additional depreciation. The Pr. CIT-3 made the following observations while passing the Order:- In view of the above, since the twin conditions namely, (i) the order of the Assessing Officer sought to be revised is erroneous

AMBARADI SEVA SAHKARI MANDALI LTD.,AMBARADI , DIST. AMRELI vs. THE DCIT(CPC), BANGALURU, BENGALURU

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

SHREE SANALIYA SEVA SAHKARI MANDLI LTD.,LITAL MOTALILIYA SANALIYA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

DHARESHWAR SEVA SAHAKARI MANDALI LTD. ,VILLAGE: - DHARESHWAR, TALUKA: - RAJULA, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

AMRUTPUR SEVA SAHKARI MANDALI LTD.,VILLAGE: - AMRUTPUR TALUKA DHARI, DIST. AMRELI vs. THE DCIT (CPC), BANGALORE, BANGALORE

In the result, all the 4 appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

68 taxmann.com 298] (copy enclosed) has held that the return filed beyond the period stipulated u/s 139(1) or 139(4) or u/s. 142(1) or section

SHRI JAYANTILAL RUDABHAI BHALANI,JAMNAGAR vs. THE ITO, WARD-1(3), JAMNAGAR

In the result, appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Jayantilal Rudabhai Bhalani Ito, Ward-1(3) Bilnath Krupa Vs Jamnagar. Opp: Khodiyar Colony Air Force Road, Nilkamal Colony Jamanagar 361 008. (Applicant) (Responent) : Shri Mehul Ranpura, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 31/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 03/06/2022 आदेश/O R D E R

142(1) and 143(2) of the Act, assessee filed return of income on 27.7.2016 disclosing income of Rs.1,26,020/- from labour job work under section 44AD of the Act and bank interest of Rs.10,7065/- and agricultural income of Rs.1,18,707/-. 4. In the course of assessment proceedings, the ld.AO noticed that the assessee had shown

GRENIC TILES PRIVATE LIMITED,WANKANER-MORBI vs. ASST.COMMISSIONER OF INCOME-TAX CIRCLE 1(1) RKT, RAJKOT

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

section 68 to prove the identity, capacity, and genuineness of the cash\ncredits, as the alleged cash sales and receipts from debtors remained wholly\nunverifiable and most notices u/s 133(6) were either unserved or replied to by the\nassessee itself.\n(3) The Ld. CIT(A) erred in accepting self-generated records such as cash book,\nVAT

ACIT CIRCLE-1(1), RAJKOT, RAJKOT vs. GRENIC TILES PVT LTD, MORBI

The appeal of the assessee is allowed, whereas\nappeal of the revenue is dismissed

Section 68 to prove the identity, capacity, and genuineness of the cash\ncredits, as the alleged cash sales and receipts from debtors remained wholly\nunverifiable and most notices u/s 133(6) were either unserved or replied to by the\nassessee itself.\n(3) The Ld. CIT(A) erred in accepting self-generated records such as cash book,\nVAT

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. AXWELL GRANITO PVT. LTD., MORBI

In the result, appeal filed by the Revenue is dismissed

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

section 68 of the Act as creditworthiness of the lenders/shareholders not established. 2. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in accepting additional evidences in violation of rule 46A of the Income Tax Rule, 1962 without giving an opportunity to the Assessing Officer. 3. Any other ground that

M/S. LADO CERAMIC PVT. LTD.,BELA (RANGPAR), DIST. MORBI. vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

68 of the Act and he was duty bound to verify and enquire / investigate the identity and credit-worthiness of the creditors (loans) / shareholder and ascertain whether the transaction was genuine or whether these were bogus entries of name lenders. The Assessing Officer had failed to conduct verifications / enquiries that should have been done and accepted the share capital

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

142(1) of the Act, is reproduced below: 1. Details of other income with supporting documents: 2. Valuation of closing stock. 3. Details of income offered for taxation u/s.133A. 4. Please explain the details of noting appearing on the papers impounded during the course of survey carried out at your business premises u/s.133A. 5.During the course of survey u/s.133A

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

142(1) of the Act, is reproduced below: 1. Details of other income with supporting documents: 2. Valuation of closing stock. 3. Details of income offered for taxation u/s.133A. 4. Please explain the details of noting appearing on the papers impounded during the course of survey carried out at your business premises u/s.133A. 5.During the course of survey u/s.133A