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 Corporation Limited, 21 Collyer Peesport Quay, # 02-00 HSBC Building, 6 MT Maersk 3 26,96,32,792 Singapore. Princess 7 MT Maersk Kiera 1 4,03,04,065 8 MT Maersk 2 19,15,34,687 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 3 ISS Shipping India Pvt. Ltd. vs. Dy. CIT Progress

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 Corporation Limited, 21 Collyer Peesport Quay, # 02-00 HSBC Building, 6 MT Maersk 3 26,96,32,792 Singapore. Princess 7 MT Maersk Kiera 1 4,03,04,065 8 MT Maersk 2 19,15,34,687 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 3 ISS Shipping India Pvt. Ltd. vs. Dy. CIT Progress

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

15,000/- per month. Therefore, penalty cannot be levied\non estimated addition. Since, the addition was made on estimation, penalty\n\n21\n\ncannot be levied. The assessee has relied on the various judgements. However,\nthe assessing officer observed that on being questioned during the assessment\nproceedings, the assessee himself offered Rs.7000/- per month for taxation.\nHowever, looking

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

15,000/- per month. Therefore, penalty cannot be levied\non estimated addition. Since, the addition was made on estimation, penalty\nH\n21\ncannot be levied. The assessee has relied on the various judgements. However,\nthe assessing officer observed that on being questioned during the assessment\nproceedings, the assessee himself offered Rs.7000/- per month for taxation.\nHowever, looking to the locality

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

15,000/- per month. Therefore, penalty cannot be levied\non estimated addition. Since, the addition was made on estimation, penalty\nH\n21\n==End of OCR for page 21==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ncannot be levied. The assessee has relied on the various judgements. However,\nthe assessing officer observed

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

15,000/- per month. Therefore, penalty cannot be levied\non estimated addition. Since, the addition was made on estimation, penalty\nH\n21\n==End of OCR for page 21==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ncannot be levied. The assessee has relied on the various judgements. However,\nthe assessing officer observed

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

15,000/- per month. Therefore, penalty cannot be levied\non estimated addition. Since, the addition was made on estimation, penalty\nH\n21\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ncannot be levied. The assessee has relied on the various judgements. However,\nthe assessing officer observed that on being questioned during the assessment

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

section 37(1)/ 28 of the Act. Thus we disagree with the contention of the learned CIT-A. 12.1 Thus after considering the facts in totality, we are of the view that The Assessing Officer had emphasized on the fact that the assessee failed to produce the necessary details of the parties. Indeed such details of the parties were

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

section 37(1)/ 28 of the Act. Thus we disagree with the contention of the learned CIT-A. 12.1 Thus after considering the facts in totality, we are of the view that The Assessing Officer had emphasized on the fact that the assessee failed to produce the necessary details of the parties. Indeed such details of the parties were

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

68,692/- whose fine under section 234E was determined at Rs.12,48,800/- on the basis of number of days calculated by the AO. However, in the case of Rakesh B. Ladha, TCS was Rs.68,656/-. Penalty was restricted equivalent to this amount. Similar exercise was carried out in respect of other assessees. Dissatisfied with this levy of penalty

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

68,692/- whose fine under section 234E was determined at Rs.12,48,800/- on the basis of number of days calculated by the AO. However, in the case of Rakesh B. Ladha, TCS was Rs.68,656/-. Penalty was restricted equivalent to this amount. Similar exercise was carried out in respect of other assessees. Dissatisfied with this levy of penalty

PARAG MAKANBHAI PARSANA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

68,692/- whose fine under section 234E was determined at Rs.12,48,800/- on the basis of number of days calculated by the AO. However, in the case of Rakesh B. Ladha, TCS was Rs.68,656/-. Penalty was restricted equivalent to this amount. Similar exercise was carried out in respect of other assessees. Dissatisfied with this levy of penalty

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

68,692/- whose fine under section 234E was determined at Rs.12,48,800/- on the basis of number of days calculated by the AO. However, in the case of Rakesh B. Ladha, TCS was Rs.68,656/-. Penalty was restricted equivalent to this amount. Similar exercise was carried out in respect of other assessees. Dissatisfied with this levy of penalty

SHREE MALIYA KADVA PATEL SEVA SAMAJ,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(3),, VERAVAL

Appeal of the assessee is dismissed in above terms

15-16, 24-26, 45, 48-49 on this very point. 3. When apart from objects relating to Jainism, other goals are also set out in trust deed, then the trust would become a charitable trust and sec. 13(1)(b) would not be applicable (Chandra Charitable Trust 294 ITR 086 (GUJ.)). (Case Law Compilation Page

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

15,000/- per month. Therefore, penalty cannot be levied\non estimated addition. Since, the addition was made on estimation, penalty\nH\n21\n==End of OCR for page 21==\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ncannot be levied. The assessee has relied on the various judgements. However,\nthe assessing officer observed

JAMNAGAR AREA DEVELOPMENT AUTHORITY,JAMNAGAR vs. THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.102/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013

Section 2(15) to the appellant's case. 6. The learned CIT(A) has erred in law as well as on facts in contending that the appellant authority is not eligible to claim exemption u/s. 11 of the Act. 7. The learned CIT(A) has erred in law as well as on facts in considering receipts as Development Fund

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

1,00,69,186/- including the unaccounted expenditure of Rs. 80,68,1867-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

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

1,00,69,186/- including the unaccounted expenditure of Rs. 80,68,1867-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