SHRI VINODKUMAR HIRALAL RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

D E R PER SIDDHARTHA NAUTIYAL, JM: Both the appeals have been filed by the assessees against the order passed by the Ld. Commissioner of Income Tax-13, (in short “Ld. CIT(A)”), Ahmedabad in Appeal No. CIT(A)-13/Intl. Taxn./Ahd/35/2016- 17 and Appeal No. CIT(A)-13/Intl. Taxn./Ahd/36/2016-17 vide order dated 22.12.2017 passed for Assessment

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

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

5) Therefore, assessee raised objections that such notice issued under section 148 of the Act pursuant to the directions issued by Hon'ble Apex Court in case of Ashish Agarwal (supra) would be time barred and such notices also would be without valid approval of the specified authority as per provision of section 151 which has been amended

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

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

5) Therefore, assessee raised objections that such notice issued under section 148 of the Act pursuant to the directions issued by Hon'ble Apex Court in case of Ashish Agarwal (supra) would be time barred and such notices also would be without valid approval of the specified authority as per provision of section 151 which has been amended

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S ATUL AUTO LIMITED,, SHAPAR.VERAVAL

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: These are the cross appeals one filed by the assessee in ITA No. 214/Rjt/2016 and another filed by Revenue in ITA No. 251/Rjt/2016 ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 against order dated 28.04.2016 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot (in short

ATUL AUTO LIMITED,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

The appeal is allowed

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: These are the cross appeals one filed by the assessee in ITA No. 214/Rjt/2016 and another filed by Revenue in ITA No. 251/Rjt/2016 ITA Nos.214&251/Rjt/2016 Atul Auto Ltd. vs. DCIT Asst.Year – 2012-13 against order dated 28.04.2016 passed by the Commissioner of Income Tax (Appeals)-1, Rajkot (in short

SHRI KAMLESH DEORAJ JAIN,GANDHIDHAM KUTCHH vs. THE ITO WARD 1 , GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 62/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near Iffco Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (अपीलाथ"/Appellant) (""थ"/Respondent)

D E R Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2018-19, is directed against the order passed by the National Faceless Appeal centre (NFAC), Delhi /Commissioner of Income Tax (Appeal) [(in short ‘the Ld.CIT(A)’], under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) dated

THE MORBI CITIZENS CREDIT CO-OPRATIVE SOCIETY LIMITED,MORVI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.285/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) The Morbi Citizens Credit Co- Vs. The Assessment Unit, Operative Society Ltd., Income Tax Department Above Murlidhar Sales National Faceless Agency, Savsar Plot, Ram Assessment Center Chowk, Morbid - 363641 (Nfac), Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabat2850K (Appellant) (Respondent)

17 to 23. Therefore, no doubt, that during the assessment proceedings, the assessing officer called the details from the assessee to examine the deduction claimed by the assessee, under section 80P(2)(a)(i) of the Act and under section 80P (2) (d) of the Act, hence, details has been called by the assessing officer during the assessment

THE DCIT, MORBI CIRCLE, , MORBI vs. M/S. CLAYRIS CERAMICS PVT. LTD.,, MORBI

In the result, the appeal of the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 287/Rjt/2018 With Co No. 28/Rjt/2018 निर्धररवरध/Asstt. Year: 2013-14 D.C.I.T, M/S. Clayris Ceramic Pvt. Ltd., Morbi Circle, Vs. Opp. Soriso Ceramics, Morbi. B.H Fame Ceramics Pvt., 8A-Nh, Morbi.

d) Their books of account & ITR (both books and ITR or only ITR as the case maybe except in case of director). (e) Copy of net worth certificate by CA or bank in case of directors whose ITR not available. (f) Confirmation from the sundry creditor and loan showing the acceptance of diversion of liability towards shareholder. ITA no.287/Rjt/2018 with

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. SMT. KRUSHNABA P. JADEJA,, RAJKOT-GUJARAT

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

68 does not apply, therefore, on these facts, the Ld. CIT(A) has deleted the addition and hence, order of the Ld. CIT(A) may be confirmed. 17. We have heard the rival parties and have gone through the material placed on record. We note that during the assessment proceedings, out of these 17 persons, three persons were summoned

SHRI JAWAHIR RAVICHANDRA MEHTA,DUBAI(UAE) vs. THE DCIT, CIRCLE-2, RAJKOT, RAJKOT

In the result appeal of the assessee vide ITA/81/Rjt/2020 stands dismissed

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Amarjit Singh, Accountant Memebr

68, 69A of the act. The assessee has also referred he flow of funds along with bank statement placed at page numbers 5-36 of the paper book. 17. Regarding addition of Rs.23,76,000/-, the assessee submitted that in the case of his father, the substantive addition has been set aside by the learned CIT(A) to the file

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

section 43(5). It is immaterial whether transaction is carried out at the recognized stock exchange or not. Even the circular of CBDT cited in the assessment order states that once it is established that the assessee has entered in the transaction of the commodity that they deal the other technical details have no material impact. Hence, this reasoning

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.

D E R PER RAJPAL YADAV, JUDICIAL MEMBER: This bunch of appeals contains eight appeals by the Revenue, five cross-objections by two assessees viz. Smt. Manishaben N. Mashru and Shri Nailesh M. Mashru and one appeal filed by the assessee viz. Smt.Manishaben N. Mashru. All these appeals are directed against separate orders of the ld.CIT(A)-I. Assessment years

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

5. 81/Rjt/2014 2011-12 -do- -do- 6. IT(ss)A Nos. 2005-06 -do- -do- 09/Rjt/2017 7. 25/Rjt/2017 2006-07 -do- -do- 8. 10/Rjt/2017 2007-08 -do- -do- 9. 11/Rjt/2017 2010-11 -do- -do- 10. 12/Rjt/2017 2011-12 -do- -do- 11. ITA Nos. Shri Ghanshyam -do- 13/Rjt/2014 2006-07 Gordhanbhai Jakasania 601 & 603, New Empire Apartment Saurashtra University Road, Rajkot

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

5. 81/Rjt/2014 2011-12 -do- -do- 6. IT(ss)A Nos. 2005-06 -do- -do- 09/Rjt/2017 7. 25/Rjt/2017 2006-07 -do- -do- 8. 10/Rjt/2017 2007-08 -do- -do- 9. 11/Rjt/2017 2010-11 -do- -do- 10. 12/Rjt/2017 2011-12 -do- -do- 11. ITA Nos. Shri Ghanshyam -do- 13/Rjt/2014 2006-07 Gordhanbhai Jakasania 601 & 603, New Empire Apartment Saurashtra University Road, Rajkot

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

5. 81/Rjt/2014 2011-12 -do- -do- 6. IT(ss)A Nos. 2005-06 -do- -do- 09/Rjt/2017 7. 25/Rjt/2017 2006-07 -do- -do- 8. 10/Rjt/2017 2007-08 -do- -do- 9. 11/Rjt/2017 2010-11 -do- -do- 10. 12/Rjt/2017 2011-12 -do- -do- 11. ITA Nos. Shri Ghanshyam -do- 13/Rjt/2014 2006-07 Gordhanbhai Jakasania 601 & 603, New Empire Apartment Saurashtra University Road, Rajkot

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

D.R. Assessee by: Shri Porus Kaka, A.R. Date of hearing : 28-09-2019 Date of pronouncement : 21-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- These two appeals filed by assessee for A.Y. 2017-18, arise from order of the CIT(A)-13, Ahmedabad dated 29-08-2018, in proceedings under section 172(4) of the Income

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

D.R. Assessee by: Shri Porus Kaka, A.R. Date of hearing : 28-09-2019 Date of pronouncement : 21-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- These two appeals filed by assessee for A.Y. 2017-18, arise from order of the CIT(A)-13, Ahmedabad dated 29-08-2018, in proceedings under section 172(4) of the Income

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

D-mat account. Further, it has been mentioned that all details\nregarding the purchase/sale of shares i.e. evidence of purchase of shares, evidence\nof payment for purchase of shares made by way of account payee cheque, copy of\nbank statement, copy of balance sheet disclosing investments, copy of demat account\nstatement reflecting purchases, evidence of sale of shares through stock