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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

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

153 was about to expire, the notice has been ITA No.712/RJT/2010 & Others Shri Laljibhai Khimjibhai Patel Vs. ITO 6 issued in the present case seeking to make the proposed addition of Rs.11,05,51,000/- on the basis of the material which was not found during the course of search, but on the basis of a statement of another person

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

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

Section 62 of the Indian Evidence Act, whereas secondary documentary evidence is the evidence that includes copies of documents that can be presented in the court under certain circumstances or as mentioned in Section 63 and Section 65 of the Indian Evidence Act. Direct Evidence is acknowledged as the most important evidence required for deciding the matter

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

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

Section 62 of the Indian Evidence Act, whereas secondary documentary evidence is the evidence that includes copies of documents that can be presented in the court under certain circumstances or as mentioned in Section 63 and Section 65 of the Indian Evidence Act. Direct Evidence is acknowledged as the most important evidence required for deciding the matter

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

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 and a specific provision overrides a general provision under

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

153. 32[(1) No order of assessment 33 shall be made under section 143 or section 144 at any time after the expiry of— (a ) two years from the end of the assessment year in which the income was first assessable ; or (b ) one year from the end of the financial year in which a return

PARSHWA PRINT PACK PVT. LTD.,,WADHWAN vs. THE ASSISTANT COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

153. 32[(1) No order of assessment 33 shall be made under section 143 or section 144 at any time after the expiry of— (a ) two years from the end of the assessment year in which the income was first assessable ; or (b ) one year from the end of the financial year in which a return

PARSHWA PRINTPACK PVT. LTD.,,SURENDRANAGAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, SURENDRANAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

153. 32[(1) No order of assessment 33 shall be made under section 143 or section 144 at any time after the expiry of— (a ) two years from the end of the assessment year in which the income was first assessable ; or (b ) one year from the end of the financial year in which a return

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

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 within such period, as may be\nspecified

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT vs. SHRI PANKAJ CHIMANLAL LODHIYA, RAJKOT

153\ntaxmann.com 302 (Gujarat) wherein it was held that where Assessing Officer\nbased on signed \"Sauda Chithhi\" found in search of assessee's premises made\naddition in respect of unaccounted transactions of land carried out by assessee,\nsince land in question was not transferred to any person, Tribunal rightly treated\nsaid document as a dumb document and deleted addition. Based

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJKOT vs. SHRI PANKAJ CHIMANLAL LODHIYA, RAJKOT

Appeals are dismissed, Assessee's appeals are partly allowed

153\ntaxmann.com 302 (Gujarat) wherein it was held that where Assessing Officer\nbased on signed \"Sauda Chithhi\" found in search of assessee's premises made\naddition in respect of unaccounted transactions of land carried out by assessee,\nsince land in question was not transferred to any person, Tribunal rightly treated\nsaid document as a dumb document and deleted addition. Based

HANSA JITENDRA HARIA,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, the appeal of the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.104/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner Of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahph4309L (Assessee) (Respondent)

68. The detailed response to show cause notice along with evidences justifying genuineness of the transactions was furnished, before the assessing officer. In this regard, the ld. Counsel relied on certain case-law, which we have gone through. The ld. Counsel stated that assessing officer, having gone through the documents of the assessee has passed the order under section