HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

68,148/- being the disallowance on account of delay in payments made to the employer as well as employee’s contribution to provident fund. 13.1 The assessee in the year under consideration has claimed a deduction for the employees and employer contribution to provident fund amounting to Rs. 3,72,841/- and Rs. 3,95,307/- only which was paid

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

68,148/- being the disallowance on account of delay in payments made to the employer as well as employee’s contribution to provident fund. 13.1 The assessee in the year under consideration has claimed a deduction for the employees and employer contribution to provident fund amounting to Rs. 3,72,841/- and Rs. 3,95,307/- only which was paid

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

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

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

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

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

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

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

2)(b). The current provisions of section 143(1)(a) allows an Assessing Officer to make prima-facie adjustment of disallowance of deduction claimed u/s. 10AA or under any provisions of Chapter VIA w.e.f. 1st April 2021, if the return is furnished beyond the due date specified under sub-section 1 of section 139. This shows

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

2) of the Act for the selection of limited scrutiny was placed. Accordingly, the AO during the year assessment proceedings made detailed investigations about the loans squared up during the year and thereafter framed the assessment under section 143(3) of the Act. The learned AR in support of his contention drew our attention on the notice issued under

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

2) of the Act for the selection of limited scrutiny was placed. Accordingly, the AO during the year assessment proceedings made detailed investigations about the loans squared up during the year and thereafter framed the assessment under section 143(3) of the Act. The learned AR in support of his contention drew our attention on the notice issued under

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

2) of the Act for the selection of limited scrutiny was placed. Accordingly, the AO during the year assessment proceedings made detailed investigations about the loans squared up during the year and thereafter framed the assessment under section 143(3) of the Act. The learned AR in support of his contention drew our attention on the notice issued under

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

2) of the Act for the selection of limited scrutiny was placed. Accordingly, the AO during the year assessment proceedings made detailed investigations about the loans squared up during the year and thereafter framed the assessment under section 143(3) of the Act. The learned AR in support of his contention drew our attention on the notice issued under

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

2) of the Act for the selection of limited scrutiny was placed. Accordingly, the AO during the year assessment proceedings made detailed investigations about the loans squared up during the year and thereafter framed the assessment under section 143(3) of the Act. The learned AR in support of his contention drew our attention on the notice issued under

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

2 months total sales Rs.8,84,44,262/- (64.63%). The PCIT observed that the Assessing Officer, therefore, derived inflated cash sales at Rs.2,70,10,480/- and addition at 2.92% on said inflated cash sales of Rs.7,88,706/- was made. The assessee was engaged in the business of manufacturing and trading of gold and silver ornaments and gold bullion

SUNBOND CERAMIC PRIVATE LIMITED,MORBI vs. JCIT, MORBI RANGE, MORBI, MORBI

In the result, appeal filed by the assessee is partly allowed, to the extent indicated above

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.739/Rjt/2024 "नधा"रणवष" / Assessment Year: (2014-15)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Ld. Commissioner of Income-tax(Appeal), dated 18.09.2024, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) of the Act, on 28.12.2016. 2. Grounds of appeal raised by the assessee

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

2) claim of depreciation of Rs.6.25 crores on plant and machinery installed during the year under consideration and (3) deduction claimed on account of investment allowance u/s.32AC of the Act of Rs.5.11 crores and thereby setting aside the order passed u/s.143(3} of the Act dated 21.12.2018. The order passed u/s 263 of the Act by the learned

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

68,000 Shanghai Banking 6 MT Maersk Princess 3 26,96,32,792^ Corporation Limitd, 21 Collyer Quay ft 02-00 HSBC Building, Singapore 7 MT Maersk Kiera 1 4,03,04,065 MT Maersk Progress 1 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 13 ISS Shipping India

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

68,000 Shanghai Banking 6 MT Maersk Princess 3 26,96,32,792^ Corporation Limitd, 21 Collyer Quay ft 02-00 HSBC Building, Singapore 7 MT Maersk Kiera 1 4,03,04,065 MT Maersk Progress 1 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 13 ISS Shipping India

SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal filed by assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot

68 of the paper book where the notice under section 142(1) of the Act and reply of assessee along with documentary evidences were placed. Thus, the learned AR contended that the AO after considering the reply of the assessee along with evidences has taken a view, therefore, it cannot be said that the assessment order is erroneous

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