PARESH DAYASHANKAR MADEKA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(2)(3), RAJKOT

In the result, the appeal of the assessee allowed for statistical purposes

68 and imposed penalty on it under section 271 (1) (c) Tribunal deleted the impugned addition as well as the penalty imposed on the grounds that (1) assessee have given the names and addresses of the creditors, (il) it had also produced before ITO letters of confirmation, the discharged hundis and particulars of the different creditors including their general

KISHAN BEEJ,JAMNAGAR vs. ITO WARD 2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :

149.]” The notice u/s 148 of the Act has been issued after obtaining the approval from JCIT Range 1, Jamnagar. The said fact is stated in notice u/s 148 of the Act. The AO is required to follow the procedure under new law and required to follow the approval as per Section 148A

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

149 taxmann.com 104 (Ahd\nTrib.)\n(iii) PCIT vs. Swati Bajaj, 139 taxmann.com 352 (Cal.)\n(iv) Sumati Dayal vs. CIT, 80 Taxman 89 (SC)\n(v) Smt. Swaram Kanta vs. CIT, 44 Taxman 68 (P & H – HC)\n(vi) CIT vs. Hukam Singh, 276 ITR 347 ( P& H – HC)\n17. We have heard both the parties and carefully gone

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

section 68 of the Act casts the onus of the assessee to justify the source of cash based on documentary evidence. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT Vs. Pragati Co-operative Bank Ltd. reported in 149

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

section 68 of the Act casts the onus of the assessee to justify the source of cash based on documentary evidence. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT Vs. Pragati Co-operative Bank Ltd. reported in 149

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

section 68 of the Act casts the onus of the assessee to justify the source of cash based on documentary evidence. In holding so we draw support and guidance from the judgment of Hon’ble Gujarat High Court in the case of CIT Vs. Pragati Co-operative Bank Ltd. reported in 149

ILA JIGNESHKUMAR VAKHARIA,RAJKOT vs. THE INCOME TAX OFFICER, WARD 1(2)(1), RAJKOT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 599/Rjt/2025 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Ila Jignesh Kumar Vakharia, Vs. The Income Tax Officer, Ward Bagasra Road, At Derdi Kumbhaji, 1(2)(1), Derdi – Gondal - 364465 New Aayakar Bhawan, Vatiaka Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqfpv0899R (Appellant) (Respondent) Appellant By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 20 / 01 /2026

149, section 151 and section 153 makes it clear that provisions of these sections are not made applicable to the assessments covered by the provisions of section 153C of the Act. The provisions of section 147 are general provisions. It is stated that there exists clear distinction between specific provisions and general provision

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

149, section 151 and section 153, in the case of a person where a search is initiated\nunder section 132 or books of account, other documents or any assets are requisitioned\nunder section 132A after the 31st day of May, 2003, the Assessing Officer shall-\n(a) issue notice to such person requiring him to furnish

ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI

In the result, appeal filed by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)

149 of the Act under the new regime and some of the High Courts also held that notices were invalid for want of approval by the specified authority as required under section 151(ii) of Act under the new regime, as such notices were admittedly issued beyond the period of three years from the end of relevant assessment year

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD 2, SURENDRANAGAR, SURENDRANAGAR

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

68. It is apparent from the above details that impugned notice under section 148 of the Act is issued beyond the period of 'surviving time' as per the direction of Hon'ble Apex Court in case of Rajeev Bansal (supra)and therefore, such notices would be invalid notices. 69. The impugned notices issued under section

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD-2, SURENDRANAGAR, SURENDRANAGAR

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

68. It is apparent from the above details that impugned notice under section 148 of the Act is issued beyond the period of 'surviving time' as per the direction of Hon'ble Apex Court in case of Rajeev Bansal (supra)and therefore, such notices would be invalid notices. 69. The impugned notices issued under section

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

149 taxmann.com 104 (Ahd\nTrib.)\n(iii) PCIT vs. Swati Bajaj, 139 taxmann.com 352 (Cal.)\n(iv) Sumati Dayal vs. CIT, 80 Taxman 89 (SC)\n(v) Smt. Swaram Kanta vs. CIT, 44 Taxman 68 (P & H – HC)\n(vi) CIT vs. Hukam Singh, 276 ITR 347 ( P& H – HC)\n17. We have heard both the parties and carefully gone

SHRI RAJKOT DISTRICT CO-OP. BANK LTD. RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

The appeal of the assessee is allowed

Bench: us, the error noted in the assessment order passed in the case of the assessee under Section 143(3) of the Act for the impugned year i.e. AY 2017-18 was that the assessee’s claim of deduction for creation of special reserve from the profit of “eligible business” as per Section 36(1)(viii) of the Act had been allowed in excess by the Assessing Officer without properly examining the calculation of the claim submitted by the assessee.

68,93,336/- should be disallowed on account of excess claim of deduction for creating special reserve u/s 36(1)(viii) and should be added to total income of assessee bank.” 5. Ld. Pr. CIT thereafter went on to hold the assessment order as erroneous causing prejudice to the Revenue for the Assessing Officer having not examined the claim

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

68 by Ld. AO in the assessment order.” 4.1. Ld. CIT (A) has partly allowed the appeal of the assessee order dated 30.08.2023, according to Ld. CIT (A), the appellant failed to explain the discrepancies pointed out by the Assessing Officer during the course of remand proceedings. Hence, the additions made in respect of unsecured loan/gifts in the cases

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

149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various expenses related to its business activities, making payment through

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

149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various expenses related to its business activities, making payment through

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

149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various expenses related to its business activities, making payment through

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

149 pages). Back up of digital data from 6 computers has also been obtained in Hard Disks and the same has been inventoried as Annexure A4. Analysis of the documents and digital data impounded by the survey party revealed that the assessee company was indulged in the practice of recording various expenses related to its business activities, making payment through