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

68 (P & H – HC)\n(vi) CIT vs. Hukam Singh, 276 ITR 347 ( P& H – HC)\n17. We have heard both the parties and carefully gone through the\nsubmissions put forth on behalf of the assessee along with the documents\nfurnished and the case laws relied upon, and perused the facts of the case\nincluding the findings

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

68 (P & H – HC)\n(vi) CIT vs. Hukam Singh, 276 ITR 347 ( P& H – HC)\n17. We have heard both the parties and carefully gone through the\nsubmissions put forth on behalf of the assessee along with the documents\nfurnished and the case laws relied upon, and perused the facts of the case\nincluding the findings

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

In the result, the appeal of the assessee is dismissed

section 68; it cannot apply\nin a case of different depositors where there has been no transaction of deposits and its\nrepayment between a particular depositor and assessee.\n8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378,\nHon'ble Supreme Court has held that wherein it has been held that if the assessee fails

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; it cannot apply in a case of different depositors where there has been no transaction of deposits and its repayment between a particular depositor and assessee. 8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon’ble Supreme Court has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply\nin a case of different depositors where there has been no transaction of deposits and its\nrepayment between a particular depositor and assessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378,\nHon'ble Supreme Court has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where there has been no transaction of deposits and its repayment between a particular depositor and assessee.\n8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme Court has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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

section 68; it cannot apply in a case of different depositors where\nthere has been no transaction of deposits and its repayment between a particular depositor and\nassessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble Supreme\nCourt has held that wherein it has been held that if the assessee fails

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; it cannot apply in a case of different\ndepositors where there has been no transaction of deposits and its repayment between a\nparticular depositor and assessee.\n8.\nIn Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon'ble\nSupreme Court has held that wherein it has been held that if the assessee fails

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , 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; it cannot apply in a case of different depositors where there has been no transaction of deposits and its repayment between a particular depositor and assessee. 8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon’ble Supreme Court has held that wherein it has been held that if the assessee fails

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; it cannot apply in a case of different depositors where there has been no transaction of deposits and its repayment between a particular depositor and assessee. 8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon’ble Supreme Court has held that wherein it has been held that if the assessee fails

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), 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; it cannot apply in a case of different depositors where there has been no transaction of deposits and its repayment between a particular depositor and assessee. 8. In Roshan Di Hatti V/s Commissioner of Income Tax [1992] 2 SCC 378, Hon’ble Supreme Court has held that wherein it has been held that if the assessee fails