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9 results for “transfer pricing”+ Section 150clear

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Key Topics

Section 1479Section 2506Addition to Income6Section 143(3)5Section 1485Section 133A5Survey u/s 133A5Section 2634Section 172(4)3

SHRI BHARATBHUSHAN KISHANLAL GUPTA,GANDHIDHAM vs. THE ITO- INTERNATIONAL TAXATION , GANDHIDHAM

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

ITA 269/RJT/2019[2017-18]Status: DisposedITAT Rajkot08 May 2025AY 2017-18

Bench: Dr. Arjun Lalsaini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 269/Rjt/2019 (Assessment Year: 2017-18) (Hybrid Hearing) Bharatbhushan Kishanlal Vs. The Income Tax Officer, Gupta, (International Taxation) Prop. Of Aqua Shipping, Suit - Gandhidham – 370210 100, Grain Merchant Association Bldg., 2Nd Floor, Plot No. 297, Wd – 12B, Gandhidham – 370001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afcpg3849N (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. DR
Section 144CSection 172Section 172(4)Section 172(5)Section 234ASection 271(1)(c)

Transfer (Pricing Officer or any other authority; (e) records relating to the draft order; (f) evidence collected by, or caused to be collected by, it, and (g) result of any enquiry made by, or caused to be made by, it. (7) The Dispute Resolution Panel may, before issuing any directions referred to in sub-section (5), - (a) make such further

Section 69A2

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

ITA 280/RJT/2024[2013-14]Status: DisposedITAT Rajkot11 Jun 2025AY 2013-14
Section 115BSection 132Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 263Section 69A

section 69A. The Ld. AR of the assessee, submitted that since, no transaction has been made with National Shroff Company, however, in case, if any material about the transaction supply to us. The Ld. AR further drawn our attention to the assessment order in para no. 2. The same is reproduced: “After considering replied and submitted the documents

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 785/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the course of survey, certain loose papers, register, digital data in the form of whatsapp chat/email containing excel sheets in the mail of accountant were found. Back up of computers and mobiles were taken. The loose papers file, register, printout of whatsapp chat, excel sheets of email, backup/mirror image

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. SIX TWENTY REALTY PRIVATE LIMITED, RAJKOT

ITA 765/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the\ncourse of survey, certain loose papers, register, digital data in the form of\nwhatsapp chat/email containing excel sheets in the mail of accountant were\nfound. Back up of computers and mobiles were taken. The loose papers file,\nregister, printout of whatsapp chat, excel sheets of email, backup/mirror image

SIX TWENTY REALTY PVT LTD,RAJOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 787/RJT/2024[2020-21]Status: DisposedITAT Rajkot11 Mar 2026AY 2020-21
Section 133ASection 143(3)Section 147Section 148Section 250

150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the\ncourse of survey, certain loose papers, register, digital data in the form of\nwhatsapp chat/email containing excel sheets in the mail of accountant were\nfound. Back up of computers and mobiles were taken. The loose papers file,\nregister, printout of whatsapp chat, excel sheets of email, backup/mirror image

SIX TWENTY REALTY PVT. LTD.,RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 786/RJT/2024[2019-20]Status: DisposedITAT Rajkot11 Mar 2026AY 2019-20
Section 133ASection 143(3)Section 147Section 148Section 250

150 feet Ring Road, Rajkot was carried out on 02.04.2019. During the\ncourse of survey, certain loose papers, register, digital data in the form of\nwhatsapp chat/email containing excel sheets in the mail of accountant were\nfound. Back up of computers and mobiles were taken. The loose papers file,\nregister, printout of whatsapp chat, excel sheets of email, backup/mirror image

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

ITA 228/RJT/2023[2019-20]Status: DisposedITAT Rajkot22 Dec 2025AY 2019-20

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

Section 250

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

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

ITA 60/RJT/2025[2017-18]Status: DisposedITAT Rajkot22 Dec 2025AY 2017-18
Section 250

150 FT Ring\nRoad, Near G.T. School\nRajkot-360 001\nPAN No.: AGIPP 1294 K\n4.\n19 &\n20/RJT/2024\n2017-18 &\n2018-19\nDeputy Commissioner\nof Income-tax, Central\nCircle-1, Rajkot,\n\"Amruta Estate\" 2nd\nFloor, M.G. Road,\nRajkot-360 001\nShri Rohitkumar Maganlal\nSanepara\nKangshiyani Road, Opp.\nSundaram Vidhyalaya,\nDholra Chokdi, Kothariya,\nRajkot-360 004\nPANNo.:ABOPR5408A

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE vs. ARYAN ARCADE LIMITED , RAJKOT

ITA 229/RJT/2023[2019-20]Status: DisposedITAT Rajkot19 Dec 2025AY 2019-20
For Appellant: Shri Maneesh Upnejja, Ld. AR &For Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 143(3)

150 Ft, Ring\nRoad, Opp. Nehru Nagar Society,\nRajkot-360 009(Guj)\nस्थायी लेखासं./जी आइआरसं./PAN/GIR No.: AAFCA 0162 P\n(अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent)\nनिर्धारिती की ओर से / Assessee by : Shri Maneesh Upnejja, Ld. AR &\nShri Baldev Raj, Ld. AR\nराजस्व की ओर से /Revenue by :Shri Sanjay Punglia, Ld. CIT-DR\nसुनवाई की तारीख / Date of Hearing