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.

23,90,000/- from the above-mentioned 3 parties as unexplained cash credit under section 68 of the Act and added

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

23 of the Act, if a person\nhold more than one house property then only one house property can be\nclaimed as self-occupied at his/her option and for remaining properties the\nannual value of the house or houses, other than the self-occupied one shall\nbe determined under sub-section (1), as if such house or houses

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.

23,93,86,067 10,99,87,129 40,98,852 1.05% 13. At this stage, we would like to make a reference to section 68

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

23-12-2016 for AY 2006-07 & 27-10-2016 for AYs 2007-08, 2010-11 & 2011-12) towards penalty under different sections of the Act. ITA Nos.174/Rjt/2014 and 26 appeals Shri Dineshbhhai G.Jakasania vs. DCIT and 3 Other Groups AYs – 2005-06 to 2008-09 & 2010-11 & 2011-12 Assessee’s four appeals (in the case of Shri

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

23-12-2016 for AY 2006-07 & 27-10-2016 for AYs 2007-08, 2010-11 & 2011-12) towards penalty under different sections of the Act. ITA Nos.174/Rjt/2014 and 26 appeals Shri Dineshbhhai G.Jakasania vs. DCIT and 3 Other Groups AYs – 2005-06 to 2008-09 & 2010-11 & 2011-12 Assessee’s four appeals (in the case of Shri

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

23-12-2016 for AY 2006-07 & 27-10-2016 for AYs 2007-08, 2010-11 & 2011-12) towards penalty under different sections of the Act. ITA Nos.174/Rjt/2014 and 26 appeals Shri Dineshbhhai G.Jakasania vs. DCIT and 3 Other Groups AYs – 2005-06 to 2008-09 & 2010-11 & 2011-12 Assessee’s four appeals (in the case of Shri

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

68 of the Act, being unexplained cash credits. 4. Before the CIT(A), the assessee submitted that the assessee is a non- resident as defined under Section 2(30) of the Act and the “non-resident” status of the assessee has not been disputed by the Assessing Officer. Further, the assessee submitted that the entire funds had come from

SMT. PRATIMABEN V. 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

68 of the Act, being unexplained cash credits. 4. Before the CIT(A), the assessee submitted that the assessee is a non- resident as defined under Section 2(30) of the Act and the “non-resident” status of the assessee has not been disputed by the Assessing Officer. Further, the assessee submitted that the entire funds had come from

PARESH DAYASHANKAR MADEKA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(2)(3), RAJKOT

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

23,75,045/-\n5.The assessee filed an appeal before the Commissioner of Income Tax(Appeals), NFAC against the order of the Ld. AO dated 19.12.2017. That the Ld. CIT(A) has disposed of an appeal on dated 01.04.2024 with remarks:\n“The loan amount of Rs. 18,67,000/- which is said to be received by the appellant

THE DY. COMMR. OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT vs. M/S. RADHE RENEWABLE ENERGY DEVELOPEMENT PVT. LTD.,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

23. We have heard the rival contentions of both the parties and perused the materials available on record. The provision of section 68

THE DEPUTY COMMR. INCOME TAX, CIRCLE-1(2),, RAJKOT vs. M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

23. We have heard the rival contentions of both the parties and perused the materials available on record. The provision of section 68

RADHE RENEWABLE ENERGY DEVELOPMENT PVT LTD,RAJKOT vs. THE PCIT, RAJKOT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

23. We have heard the rival contentions of both the parties and perused the materials available on record. The provision of section 68

M/S RADHE RENEWABLE ENERGY DEVELOPMENT PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

23. We have heard the rival contentions of both the parties and perused the materials available on record. The provision of section 68

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

68 of the I.T. Act, 1961.\n(6). That, the Ld. CIT(A) has wrongly confirmed application of provisions of\nsection 115BBE of the I.T. Act, 1961.\n(7). That, the Ld. CIT(A) has wrongly confirmed initiation of penalty proceedings\nu/s 274 r.w.s. 270A and 271AAC of the I.T. Act, 1961.\n(8). That

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

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 1,23

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 1,23

M/S. SIMERO VITRIFIED P. LTD. ,MORBI vs. THE PR. CIT-3 , RAJKOT

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

section 68 of the Act is as under:\n\"Provided that where the assessee is a company (not being a company in which the public are substantially interest), and the sum so credited consists of share application money, share capital, share premium or any such amount by whatever name called, any explanation offered by such assessee-company shall

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

section 68 of the Act."” 23. However, the Assessing Officer, rejected the above contention of the assessee and observed