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

201/-,\nin respect of various additions made by the assessing officer. Thereafter, in 092-\nR/CC-2/2017-18, dated 04/02/2019, of order of CIT(A)-11, Ahmedabad, the\nfollowing additions are confirmed, on which penalty u/s 271AAB is proposed to\nlevy:\n(i) Addition of Rs.1,80,000/ made on account of deemed Rent of more\nthan one properties, reflected in balance sheet

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

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

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

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

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

201/-, in\nrespect of various additions made by the assessing officer. Thereafter, in 092-\nR/CC-2/2017-18, dated 04/02/2019, of order of CIT(A)-11, Ahmedabad, the\nfollowing additions are confirmed, on which penalty u/s 271AAB is proposed to\nlevy:\n(i) Addition of Rs.1,80,000/ made on account of deemed Rent of more\nthan one properties, reflected in balance sheet

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

201/-, in\nrespect of various additions made by the assessing officer. Thereafter, in 092-\nR/CC-2/2017-18, dated 04/02/2019, of order of CIT(A)-11, Ahmedabad, the\nfollowing additions are confirmed, on which penalty u/s 271AAB is proposed to\nlevy:\n(i) Addition of Rs.1,80,000/ made on account of deemed Rent of more\nthan one properties, reflected in balance sheet

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

201/-. in\nrespect of various additions made by the assessing officer. Thereafter, in 092-\nR/CC-2/2017-18, dated 04/02/2019, of order of CIT(A)-11, Ahmedabad, the\nfollowing additions are confirmed, on which penalty u/s 271AAB is proposed to\nlevy:\n(i) Addition of Rs.1,80,000/ made on account of deemed Rent of more\nthan one properties, reflected in balance sheet

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

201/-, in\nrespect of various additions made by the assessing officer. Thereafter, in 092-\nR/CC-2/2017-18, dated 04/02/2019, of order of CIT(A)-11, Ahmedabad, the\nfollowing additions are confirmed, on which penalty u/s 271AAB is proposed to\nlevy:\n(i) Addition of Rs.1,80,000/ made on account of deemed Rent of more\nthan one properties, reflected in balance sheet

THE DY. COMMR. OF INCOME TAX, CIR. TDS,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

Section Default Amt. Interest Total Payment 1. Contract 194C r.w.s 9,25,50,559 3,33,18,201 12,58,68

THE DY. COMMR. INCOME TAX, TDS CIRCLE,, RAJKOT-GUJARAT vs. M/S CLASSIC NETWORK PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.628/Rjt/2014 "नधा"रण वष"/Asstt. Years: 2012-13 & आयकर अपील सं./Ita No.375/Rjt/2015 "नधा"रण वष"/Asstt. Years: 2013-14 M/S. Classic Network Pvt. Ltd., D.C.I.T., 202, Arpan Complex, Opp. Vs. Tds Circle, Swaminarayan Mandir, Rajkot. Kalavad Road, Rajkot. Pan: Aabcc8197Q

Section Default Amt. Interest Total Payment 1. Contract 194C r.w.s 9,25,50,559 3,33,18,201 12,58,68

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.

1% of gross value. This was the result of time gap between the recording of entries and explanation sought. Some of the employees’ who have noted these entries must have left the job also. Thus, we find that the ld.CIT(A) has rightly appreciated controversy and rightly deleted the additions. We do not find any merit in the grounds

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 194C of the Act and the assessee failed to Deduct Tax at Source (TDS). Therefore the Assessing Officer passed an order u/s. 201(1) of the Act treating the assessee in default for non-TDS an amount of Rs. 46,68

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

In the result, appeal filed by the Revenue, in IT(SS) No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

201 1,41,79,84`1 Unsecured loans 2013-14 6,00,82,694 3,22,89,423 2,77,93,271 Unsecured loans 2014-15 4,29,22,649 3,20,19,238 1,09,03,411 Unsecured loans 2015-16 10,23,40,782 3,43,09,755 6,80,31,027 Unsecured loans

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)

201 "ायी लेखा सं./जीआइआरसं./PAN/GIR No.: ADOPJ1769Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Appellant by : Shri Kalpesh Doshi, AR राज" की ओर से/Respondent by : Shri Sanjay Puglia, CIT-D.R. सुनवाई की तारीख/ Date of Hearing : 29/04/2025 घोषणा की तारीख/Date of Pronouncement : 21/05/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

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

201, Rudraksh (Respondent) B-Apartment Vidhya Kunj Main Road, Opp. Shree Colony, Rajkot, Gujarat PAN No: AEOPP1448R (Appellant) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 08-11-2023 Date of pronouncement : 20-12-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against

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

201\n1,41,79,84`1\nUnsecured loans\n2013-14 6,00,82,694\n3,22,89,423\n2,77,93,271\nUnsecured loans\n2014-15\n4,29,22,649\n3,20,19,238\n1,09,03,411\nUnsecured loans\n2015-16\n10,23,40,782\n3,43,09,755 6,80,31,027\nUnsecured loans\n2016

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

68,307 4,95,238\n9,63,445\n6,34,929 6,34,929 1,22,97,806\nSep-16 1,22,97,806\n3,57,815 3,78,127\n7,35,942\n7,14,814 7,14,814 1,23,18,934\nOct-16 1