RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

6) and 206C(7) were passed on 17.3.2017 whereby TCS liability of Rs.68,656/- was determined in the case of Rakesh B. Ladha. In the case of Vishal Enterprises, such liability was determined at Rs.22,68,692/- vide order dated 30.3.2017. Dissatisfied with these orders, all these assessees went in appeals before the ld.CIT(A). 4. During the pendency

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

6) and 206C(7) were passed on 17.3.2017 whereby TCS liability of Rs.68,656/- was determined in the case of Rakesh B. Ladha. In the case of Vishal Enterprises, such liability was determined at Rs.22,68,692/- vide order dated 30.3.2017. Dissatisfied with these orders, all these assessees went in appeals before the ld.CIT(A). 4. During the pendency

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

6. First proviso to section 68 of the Act clearly provides that in respect of share capital, explanation offered by the assessee-company shall be deemed to be not satisfactory unless the shareholders offers explanation about the nature and source of such investment and the assessing officer is satisfied about such explanation. First proviso to section 68

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

68,000 Corporation Limited, 21 Collyer Peesport Quay, # 02-00 HSBC Building, 6 MT Maersk 3 26,96,32,792 Singapore. Princess 7 MT Maersk Kiera 1 4,03,04,065 8 MT Maersk 2 19,15,34,687 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 3 ISS Shipping India Pvt. Ltd. vs. Dy. CIT Progress

ISS SHIPPING INDIA PVT. LTD., (AS AGENT FOR MAERSK TANKERS SINGAPORE PTE. LTD., SINGAPORE),NAVI MUMBAI vs. DY. COMMR. OF INCOME TAX ( INTERNATIONAL TAXATION),, RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

68,000 Corporation Limited, 21 Collyer Peesport Quay, # 02-00 HSBC Building, 6 MT Maersk 3 26,96,32,792 Singapore. Princess 7 MT Maersk Kiera 1 4,03,04,065 8 MT Maersk 2 19,15,34,687 I.T.A Nos. 429 & 430/Rjt/2018 A.Y. 2017-18 Page No 3 ISS Shipping India Pvt. Ltd. vs. Dy. CIT Progress

VIJAY ANANDBHAI CHAVDA,GONDAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT , RAJKOT

In the result, the order passed by the PCIT u/s 263 of the Act is hereby dismissed

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

68 2. 18,83,64,331/- Unexplained sundry Section not creditors mentioned by the A.O. 3. 6,00,56,842/- 5% of purchase

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. M/S REAL PROCON PVT. LTD.,, RAJKOT-GUJARAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.498/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S Real Procon Pvt. Ltd., Circle-1(1), Vs. Saneshwar Complex, Rajkot. Opp. Balalji Hall, 150 Ft. Ring Road, Rajkot.

68 of the Act. 3. The necessary facts in brief are that the assessee in the present case is a private limited company and engaged in the business of construction of residential cum commercial complex. The assessee in the year under consideration has issued shares to the promoter directors as well as to the outsiders. The shares were issued

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

In the result the appeal filed by the assessee is allowed partly for the statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

6 escaped assessment. In the present case the reasons were recorded not only on the basis of the statement recorded during the survey operation but also on the basis of the diary belonging to the assessee, reflecting the unrecorded cash transactions recovered from the premises of the company in which the assessee is a director. Thus

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

6. In this immediate case of today revenue had relied upon the provision of section 32 of the Indian evidence act 1872 which is reproduced for ready reference:- “ 32. Cases in which statements of relevant fact by person who is dead or cannot be found, etc. is relevant – statements, writer or verbal, of relevant facts made by a person

THE INCOME TAX OFFICER, WARD-3(1), JAMNAGAR vs. M/S. PARAS BUILDCON P. LTD., JAMNAGAR

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumar

6. On appeal by the assessee the learned CIT(A) deleted the disallowances/addition made by the AO by observing as under: a) I have perused the assessment order and the paper book which inter alia includes the written submission field by the Ld.A.R and documentary evidences in support of his arguments. So far as the disallowance of Rs.12

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

Section 68 of the Act) is similar to Ground No. 1 of the assessee’s appeal. In view of our observations made in Ground No. 1 of the assessee’s appeal, Ground No. 3 of the assessee’s appeal is also allowed. ITA Nos.50&51/Rjt/2018 Shri Vinodkumar Hiralal Raja vs. ITO & 01 other Asst.Year –2006-07 Smt. Pratimaben Vinodkumar

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

Section 68 of the Act) is similar to Ground No. 1 of the assessee’s appeal. In view of our observations made in Ground No. 1 of the assessee’s appeal, Ground No. 3 of the assessee’s appeal is also allowed. ITA Nos.50&51/Rjt/2018 Shri Vinodkumar Hiralal Raja vs. ITO & 01 other Asst.Year –2006-07 Smt. Pratimaben Vinodkumar

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

6 7. The Ld. Counsel for the assessee, further submitted that now the assessee is in appeal before this Tribunal, against the order passed by the assessing officer, in scrutiny assessment u/s 143(3) of the Act dated 19.09.2022, wherein the assessing officer has allowed the deduction u/s.80JJAA of the Act to the tune of Rs.3,01,93,275/-. However

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.

section 68 of the Act. However, the AO while ITA no.287/Rjt/2018 with C.O No.28/Rjt/2018 Asstt. Year 2013-14 10 making final addition given the credit of Rs. 78,37,940 on account separate addition made for credit of unsecured loan. Hence the AO made the final addition of Rs. 5,50,63,800/-. 10.3 On appeal by the assessee

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)

6. The Learned CIT (A) erred in law and facts in upholding the action of Learned assessing officer in rejecting the books of the Assessee under Section 145(3) of the Act without identifying any specific defects or discrepancies in the books and without providing a show cause notice prior to such rejection. 7. The Learned CIT (A) erred

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

3) read\nwith Section 144B of the Act. Accordingly, we accept the contention of the Assessee\nthat in the facts and circumstances of the present case the doctrine of merger would\napply. Therefore, we reject the contention of the Revenue that the CIT(A) erred in\nentertaining and adjudicating the grounds raised by the Assessee in appeal before\nthe

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

6. Ground Nos. 1 and 2, relate to disallowance of Rs.99,76,000/-, out of sundry creditors, under section 68 of the Act. 7. Succinct facts qua ground Nos. 1 and 2 are that assessee before us is an individual, and filed the return of income, showing income of Rs.44,99,170/-, on 29.09.2012. The assessee, is engaged

SMT. KRUSHNABA PRAVINSINH JADEJA,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.572/Rjt/2015 (निर्धारण वर्ष / Assessment Year: 2012-13) Krushnaba Pravinsinh Jadeja Vs. Deputy Commissioner Of Income Tax, Circle-1(1), Rajkot, Aaykar Bhavan, Race Course Ring Road, Rajkot-360 001 C.O. R.K. Shukla & Co., 201, 2Nd Floor, Opera Tower, Jawahar Road, Rajkot-360 001 (Assessee) (Respondent) आयकर अपील सं./Ita No.577/Rjt/2015 (निर्धारण वर्ष / Assessment Year: 2012-13) Deputy Commissioner Of Income Tax, Circle-1(1), Rajkot, Aaykar Bhavan, Race Vs. Krushnaba Pravinsinh Jadeja, C.O. R.K. Shukla & Co., Course Ring Road, Rajkot-360 001 201, 2Nd Floor, Opera Tower, Jawahar Road, Rajkot-360001 (Assessee) (Respondent) Assessee By Respondent By Date Of Hearing Date Of Pronouncement : Shri D.M. Rindani, Ld. Ar : Shri Sanjay Punglia, Ld. Cit-Dr : 03/06/2025 : 30/07/2025 Per, Dr. A. L. Saini, Am: आदेश / Order Captioned Cross Appeals Filed By The Assessee & Revenue, Pertaining To Assessment Year (A.Y.) 2012-13, Are Directed Against The Common Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1 Rajkot, Which In Turn Arise, Out Of A Common Assessment Order, Passed By The Assessing Officer, Under Section 143(3) Of The Income Tax Act, 1961, Vide Order Dated 17.02.2015.

6. Ground Nos. 1 and 2, relate to disallowance of Rs.99,76,000/-, out of sundry creditors, under section 68 of the Act. 7. Succinct facts qua ground Nos. 1 and 2 are that assessee before us is an individual, and filed the return of income, showing income of Rs.44,99,170/-, on 29.09.2012. The assessee, is engaged