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 employer as well as employee's contribution to provident fund. 3. The Id. CIT(A) has erred in law and in facts in deleting the addition of Rs.7,23,110/- being the disallowance on account of investigation expenses paid by the bank. 4. The Ld.CIT

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 employer as well as employee's contribution to provident fund. 3. The Id. CIT(A) has erred in law and in facts in deleting the addition of Rs.7,23,110/- being the disallowance on account of investigation expenses paid by the bank. 4. The Ld.CIT

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

41. As far as ground no.3 and 4 are concerned, we find that the assessee has disclosed agriculture income, but could not substantiate that fact. Therefore, the AO has added a sum of Rs.4,29,470/- under section 68 of the Act. On an analysis of the impugned order, we are of the view that this issue deserves

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

41,70,860/-\nfiled by the Assessee has been accepted as assessed income. At the same time the\nAssessing Officer has, while concluding, has stated that the assessment of income is\ndone as per computation sheet. A perusal of the Computation Sheet shows that the\nadjustment made while processing return of income under Section 143(1

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

68 of the Act. Hence the AO added the sum of Rs. 39 lakhs to the total income of the assessee. Aggrieved assessee preferred an appeal to the learned CIT (A) who has also confirmed the order of the AO. Being aggrieved by the order of the learned CIT (A), the assessee is in appeal before us. 16. The learned

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

68 of the Act. Hence the AO added the sum of Rs. 39 lakhs to the total income of the assessee. Aggrieved assessee preferred an appeal to the learned CIT (A) who has also confirmed the order of the AO. Being aggrieved by the order of the learned CIT (A), the assessee is in appeal before us. 16. The learned

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

68 of the Act. Hence the AO added the sum of Rs. 39 lakhs to the total income of the assessee. Aggrieved assessee preferred an appeal to the learned CIT (A) who has also confirmed the order of the AO. Being aggrieved by the order of the learned CIT (A), the assessee is in appeal before us. 16. The learned

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.

section 68 of the Act in respect of credit entries appearing in rough note books impounded during the course of survey u/s 133A of the Act and made the following additions: DCIT, Cir.1, Rajkot Vs. Smt.Manishaben N. Mashru & Anothers (14 appeals) 6 Sr.No. Description Amount(Rs. ) 01 02 Annexure-A-2 54,30,111 03 04 Annexure

THE ITO, WARD 1(3), RAJKOT-GUJARAT vs. M/S PAVAN CONSTRUCTION CO, RAJKOT-GUJARAT

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

41(1) Rs.8,12,550/- (viii) Disallowance out of various expenses Rs.2,98,272/- 2. On the facts of the case, Ld.CIT(A) ought to have upheld the order of the Assessing Officer. 3. It is therefore prayed that the order of the Ld.CIT(A) may be set aside and that of the Assessing Officer be restored.” 3. The first

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

41,890.76 MT worth Rs.15,83,48,463/- was purchased from group concerns" namely, M/s Terapanth Foods Ltd and M/s Nidhi Mining during the year. The assessing officer, on the basis of the observation of the Special Auditor, called upon the assessee to explain the reason as to why the purchases from Terapanth Foods Ltd, has been made

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

41,890.76 MT worth Rs.15,83,48,463/- was purchased from group concerns" namely, M/s Terapanth Foods Ltd and M/s Nidhi Mining during the year. The assessing officer, on the basis of the observation of the Special Auditor, called upon the assessee to explain the reason as to why the purchases from Terapanth Foods Ltd, has been made