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)

132 [or survey under section 133A], it may, in any proceeding under this Act, be presumed (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every

THE DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE,, MORBI vs. M/S. ZEALTOP GRANITO PVT. LTD., MORBI

In the result, the appeal of the Revenue is hereby dismissed and the CO of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 31/Rjt/2018 With Co No.17/Rjt/2018 वष"/Asstt. Years: 2014-2015 िनधा"रण वष" िनधा"रण िनधा"रण िनधा"रण वष" वष" D.C.I.T., M/S Zealtop Granito Pvt. Ltd., Morbi Circle, Vs. Survey No.596, 8/A, Morbi. National Highway, Old Ghuma Road, Morbi-2. Pan: Aaacz3126B

transferring money for commission on behalf of its customers. There were 49 beneficiaries and one of them was the assessee. As such, the details were furnished by the Shroff in such an exact manner which cannot be doubted. However, the AO denied to provide the opportunity of cross-examination as he has not recorded the original statement of Shri Keval

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it may, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE vs. MARUTI ENTERPRISE, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhasr. It(Ss)A No Assessment Assessee Name Respondent Name No. Year 1. 12/Rjt/2024 2014-15 Deputy Commissioner Shri Chetan Dhirajlal Rokad Of Income-Tax, Central 1, Pearl Plaza, 150 Ft Ring Circle-1, Rajkot, Road, Near G.T. School “Amruta Estate” 2Nd Rajkot-360 001 Floor, M.G. Road, Rajkot-360 001 Pan.:Afkpr4637P 2. 13/Rjt/2024 2014-15 Deputy Commissioner Shri Nikhilbhai Jamnadas Of Income-Tax, Central Patel Circle-1, Rajkot, P-1, Decora Highland, “Amruta Estate” 2Nd Avadh Main Road, Opp. Floor, M.G. Road, Classic Party Plot Rajkot- Rajkot-360 001 360 005 Pan No.: Agipp 1294 K 3. 17/Rjt/2024 2013-14 Deputy Commissioner Shri Dhirajlal Ravji Rokad Of Income-Tax, Central 1, Pearl Plaza, 150 Ft Ring Circle-1, Rajkot, Road, Near G.T. School “Amruta Estate” 2Nd Rajkot-360 001 Floor, M.G. Road, Rajkot-360 001 Panno.:Abopr5408A 19 & 2017-18 & Deputy Commissioner Shri Rohitkumar Maganlal 4. 20/Rjt/2024 2018-19 Of Income-Tax, Central Sanepara Circle-1, Rajkot, Kangshiyani Road, Opp. “Amruta Estate” 2Nd Sundaram Vidhyalaya, Floor, M.G. Road, Dholra Chokdi, Kothariya, Rajkot-360 001 Rajkot-360 004 Panno.:Aaopp4848H 5. 59-60/Rjt/2023 2017-18 & Deputy Commissioner M/S Maruti Enterprise 2018-19 Of Income-Tax, Central Decora West Hills, Near Classic Party Plot, Opp. Circle-1, Rajkot, Kalawa Road, Rajkot-360 “Amruta Estate” 2Nd 005 Floor, M.G. Road, Rajkot-360 001 Panno.:Abdfm3140K 6. 228/Rjt/2023 2019-20 Deputy Commissioner M/S Maruti Enterprise Of Income-Tax, Central

transfer of title and possession of property) instead of year of receipts without appreciating the facts, evidences found and seized during the course of search and circumstances of the peculiar case. 4. In the facts and on the circumstances of the case and in law the ld. CIT(A) ought to have upheld the order

JAMNADAS PURSHOTAM PATEL,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTER-1, RAJKOT

transfer of title and possession of property)\ninstead of year of receipts without appreciating the facts, evidences found and seized\nduring the course of search and circumstances of the peculiar case.\n4. In the facts and on the circumstances of the case and in law the ld. CIT(A) ought to\nhave upheld the order

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

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

132 [or survey under section 133A], it\nmay, in any proceeding under this Act, be presumed\n(i) that such books of account, other documents, money, bullion, jewellery or other\nvaluable article or thing belong or belongs to such person\n(ii) that the contents of such books of account and other documents are true; and\n(iii) that

R K DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

132\nof the Income Tax Act 1961 and the other 11 premises were covered u/s 133A of\nthe Income Tax Act 1961. The premises covered were a mix of residential and\nbusiness premises of their related entities, their family members, key associates\nand employees. RK group is headed and managed by Shri Sarvanand Sadhuram\nSonwani and his extended family

R K DREAMLAND,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

132 of the Income Tax Act 1961 and the other 11 premises were covered u/s 133A of the Income Tax Act 1961. The premises covered were a mix of residential and business premises of their related entities, their family members, key associates and employees. RK group is headed and managed by Shri Sarvanand Sadhuram Sonwani and his extended family

RK DREAMLAND,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

132\nof the Income Tax Act 1961 and the other 11 premises were covered u/s 133A of\nthe Income Tax Act 1961. The premises covered were a mix of residential and\nbusiness premises of their related entities, their family members, key associates\nand employees. RK group is headed and managed by Shri Sarvanand Sadhuram\nSonwani and his extended family