GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

3) read\nwith Section 144B of the Act. Accordingly, we accept the contention of the Assessee\nthat in the facts and circumstances of the present case the doctrine of merger would\napply. Therefore, we reject the contention of the Revenue that the CIT(A) erred in\nentertaining and adjudicating the grounds raised by the Assessee in appeal before\nthe

SHANTI DEVELOPERS,RAJKOT vs. ITO, WARD-1(2)(2), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 40A(3) of the Act would lead to the double addition to the total income of the assessee which is unwanted under the provisions of law. Furthermore, if the assessee claims the expenses of Rs.1,35,80,000/- but at the same time the assessee has also increased its WIP by the said amount which makes the same

SHANTI DEVELOPERS,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 827/Rjt/2024 ("नधा"रणवष"/Assessment Year: 2011-12) Shanti Developers The Dcit, Circle – 1(1), V-88, Opp. S.R.P. Quarter, 150Ft Ring Vs. Aayakar Bhavan, Nr. Race Course Road, Ghanteshwar, Jamnagar Road, Ring Road, Rajkot (Gujarat) – 360006 Rajkot (Gujarat) – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abpfs2815R (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 40A(3) of the Act would lead to the double addition to the total income of the assessee which is unwanted under the provisions of law. Furthermore, if the assessee claims the expenses of Rs.1,35,80,000/- but at the same time the assessee has also increased its WIP by the said amount which makes the same

THE DY. COMMR. OF INCOME TAX, CIR.-2,, RAJKOT-GUJARAT vs. SHRI HARESHKUMAR MANILAL SOMAIYA,, JAMNAGAR

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed, आयकर अपील सं./Ita No. 191/Rjt/2017 िनधा"रण वष"/Asstt. Years: 2012-2013 D.C.I.T., Shri Hareshkumar Manilal Somaiya, Circle-2, Vs. Prop Of Rohit Trading Co., Jamnagar. 3-B, Milap Chamber, Grain Market, Jamnagar.

section 68 of the Act and added to the total income of the assessee. 5. Aggrieved assessee preferred an appeal to the learned CIT(A). A.Y. 2012-13 3 6. The assessee before the learned CIT-A submitted that during the assessment proceedings most of the instances, he personally attended the office of the AO or contacted through telephone

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

68,148/- being the disallowance on account of delay in payments made to the employer as well as employee’s contribution to provident fund. 13.1 The assessee in the year under consideration has claimed a deduction for the employees and employer contribution to provident fund amounting to Rs. 3,72,841/- and Rs. 3,95,307/- only which was paid

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

68,148/- being the disallowance on account of delay in payments made to the employer as well as employee’s contribution to provident fund. 13.1 The assessee in the year under consideration has claimed a deduction for the employees and employer contribution to provident fund amounting to Rs. 3,72,841/- and Rs. 3,95,307/- only which was paid

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)

3. In response to the notices issued, the assessee society has furnished all the relevant details called for. The same has been perused carefully and found to be in order. 4. In view of the above facts of the case and after considering the details furnished, the total income returned by the assessee is accepted.” 26. From the above assessment

H J ENTERPRISE,RAJKOT vs. ACIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed, in above terms

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

section 68 must be based on the overall factual matrix, and in this case, the AO's conclusion is fully supported by corroborative evidence. Page 3 of 6 M/s. H J Enterprise Rajkot In light of the above, I find no merit in the appellant's arguments. The reassessment has been carried out in accordance with

DAWN CHEMICALS,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

The appeal of the assessee is allowed for statistical purpose

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

3) of the Act wherein minor addition was made on the ground of non- deduction of tax at source. On the basis of information received from Investigation wing by AO that in search proceeding carried out at the business premises of one Shri Prakash Bagrecha, a director of M/s. Bhumidev Credit Corporation Ltd. (hereinafter referred as to the "BCCL"] that