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

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

36(1)(va)", "Section 68", "Section 115BBE", "Section 274", "Section 270A", "Section 271AAC", "Section

VIJAY COMMERCIAL COOPERATIVE BANK LTD,RAJKOT vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, RAJKOT

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

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 862 /Rjt/ 2024 ("नधा"रणवष" / Assessment Year: (2017-18) Vijay Commercial Co- Vs. Additional/ Joint/ Deputy/ Assistant Operative Bank Ltd. Commissioner Of Income Tax Vijay Bhavan, Kanak Road, Aayakar Bhavan, Race Course Ring Rajkot – 360001 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaav3799C (Appellant) (Respondent) Appellant By : Shri J. R. Mankodi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing :11/02/2025 घोषणाक"तार"ख/Date Of Pronouncement :05/05/2025

section 147 r.w.s. 144B of the Income Tax Act, 1961 (in short “the Act”), vide order dated 29.03.2022. 2. Grounds of appeal raised by the assessee are as follows: 1) (1) Hon CIT(A) has failed to examine the evidences submitted to establish that after December 2016 also, the glitches in the EPF portal were continued and VIJAY COMMERCIAL

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

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

va) of the Act and estimation of turnover in the absence of material evidences. We do not find any infirmity in the order passed by the Ld. CIT(A) on merits. Though the assessee has not availed as many opportunities given by the Ld. Assessing Officer and Ld. CIT(A) but failed appear, but very promptly filed statutory appeals within

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

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

va) of the Act and estimation of turnover in the absence of material evidences. We do not find any infirmity in the order passed by the Ld. CIT(A) on merits. Though the assessee has not availed as many opportunities given by the Ld. Assessing Officer and Ld. CIT(A) but failed appear, but very promptly filed statutory appeals within

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

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

va) of the Act and estimation of turnover in the absence of material evidences. We do not find any infirmity in the order passed by the Ld. CIT(A) on merits. Though the assessee has not availed as many opportunities given by the Ld. Assessing Officer and Ld. CIT(A) but failed appear, but very promptly filed statutory appeals within

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

va). 7. On the basis of the facts and circumstances of the case, the learned CIT(A) ought to have upheld the order of the Assessing Officer. 8. That the revenue craves leaves to add, amend, alter or withdraw any ground of appeal. 9. It is therefore prayed that the order of the CIT(A), Jamnagar may kindly

DY. COMMR. OF INCOME TAX, MORBI CIRCLE,, MORBI vs. M/S QUTONE CERAMIC P. LTD., MORBI

In the result, appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14

68 of the Income Tax Act, 1961 in respect of unsecured loan received from M/s. Pankaj Piyush Trade & Investment Limited amounting to Rs.50,00,000/- and unsecured loan accepted and later on issued shares against the same loan of M/s. Oswal Services Pvt. Ltd. amounting to Rs.2,00,00,000/-. In response to the notice under Section 142(1

KAVERI COTEX PVT LTD,JAMNAGAR vs. ACIT, CIRCLE-3, JAMNAGAR, JAMNGAR

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.338/Rjt/2023 "नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) M/S. Kaveri Cotex Pvt. Ltd. Vs. The Acit, Circle-3, Jamnagar At. Moti Banugar, Nr. Rampar Aaykar Bhawan, P N Marg, Crossing, Opp. Sarvoday Hotel, Manek Chowk, Jamnagar- Jamnagar Highway, 361006 Jamnagar-361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacck8772G (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 09 / 01 /2025 Date Of Pronouncement : 04/ 04 /2025

36(1)(va) of the Act by holding that the appellant did not pay the employees' contribution towards Provident Fund within due date specified in the Act. 4. The A.O. has further proceeded to disallow Rs. 1,75,000/- (12% of Rs. 25,00,000/- for 7 months) out of interest expenditure by holding that the appellant