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\n68 of the Act.\n7.Aggrieved by the order of the Assessing Officer, the assessee carried the\nmatter in appeal before the Ld.CIT(A), who has partly deleted the addition\nmade by the assessing officer.The ld.CIT(A) noticed that once the overall\nexpenses are not disproportionate compared to earlier year and no specific\nitem has been pointed out which

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\n68 of the Act.\n7.Aggrieved by the order of the Assessing Officer, the assessee carried the\nmatter in appeal before the Ld.CIT(A), who has partly deleted the addition\nmade by the assessing officer.The ld.CIT(A) noticed that once the overall\nexpenses are not disproportionate compared to earlier year and no specific\nitem has been pointed out which

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

SOLO STEEL TECH,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

section 68, 69, 69A to 69D of the IT Act\nand as such, in the light of non-disputed fact that unexplained credit\nwhether found in the bank statement of the assessee, who regularly\nmaintain books of accounts. Ld. ITAT should have agreed to legal-plea of\nthe Revenue that till onus with respect to identity, credit worthiness

ABROAD VITRIFIED PVT LTD,MORBI vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal of assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.144/Rjt/2023 "नधा"रणवष"/Assessment Year : 2018-19

68 of the Act w.e.f. 01.04.2013 relating to verification of source of the source, as well. 12. In respect of unsecured loans, the assessee need not to prove the source of the source, however assessee submitted sufficient documents and evidences before the assessing officer, such as, copies of ITR, Bank statements, confirmation, name and address and PAN number

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non- disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal- plea of the Revenue that till onus with respect to identity, credit worthiness

PARAS RAMESHCHANDRA DOSHI,RAJKOT vs. THE PCIT - 1, RAJKOT , RAJKOT

section 68, 69, 69A to 69D of the IT Act\nand as such, in the light of non-disputed fact that unexplained credit\nwhether found in the bank statement of the assessee, who regularly\nmaintain books of accounts. Ld. ITAT should have agreed to legal-plea of\nthe Revenue that till onus with respect to identity, credit worthiness

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)

section 68 of the I.T. Act, 1961 and added to the total income of the assessee. 5. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the Ld.CIT(A), who has confirmed the action of the assessing officer. 6. Further, aggrieved by the order of the Ld. CIT(A), the assessee

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non- disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal- plea of the Revenue that till onus with respect to identity, credit worthiness

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-\ndisputed fact that unexplained credit whether found in the bank statement of the\nassessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-\nplea of the Revenue that till onus with respect to identity, credit worthiness

THE DEPUTY COMMR. OF INCOME TAX, CEN. CIR.1,, RAJKOT vs. JAYESH HARAKHJI PATEL,, RAJKOT

In the result, all appeals filed by the different assessee's and Revenue\nare allowed for statistical purposes

section 68, 69, 69A to 69D of the IT Act and as such, in\nthe light of non-disputed fact that unexplained credit whether found in the bank\nstatement of the assessee, who regularly maintain books of accounts. Ld. ITAT\nshould have agreed to legal-plea of the Revenue that till onus with respect to\nidentity, credit worthiness

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2(1) (2) RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

section 68, 69, 69A to 69D of the IT Act and as such, in the light of non-disputed fact that unexplained credit whether found in the bank statement of the assessee, who regularly maintain books of accounts. Ld. ITAT should have agreed to legal-plea of the Revenue that till onus with respect to identity, credit worthiness