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

151 of the Act. A notice under section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served

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

151 of the Act. A notice under Section 148 of the Act has been issued on 19/11/2022. In response to the notice issued under Section 148, the assessee has filed its Income tax return on 22/12/2022 declaring therein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the Income-tax Act has been issued and served

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

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

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

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

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. R K DREAMLAND, RAJKOT

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

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

151 of the Act. A notice under section 148 of\nthe Act has been issued on 19/11/2022. In response to the notice issued under\nsection 148, the assessee has filed its Income tax return on 22/12/2022 declaring\ntherein taxable income of Rs.59,78,273/-. Subsequently, notice u/s 143(2) of the\nIncome-tax Act has been issued and served

DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRLCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL-1, , RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

BUILDCON CREATIONS LLP,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1,, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. BUILDCON CREATIONS LLP, RAJKOT

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 539 To 542/Rjt/2024 (Assessment Year: 2019-20 To 2022-23) (Hybrid Hearing)

151 of the Act. In response to the notice issued under section 148, the assessee has filed an income tax return on 02-08-2022 declaring total income of Rs. 3,930/-. Subsequently, a notice u's 143(2) of the Income- tax Act has been issued and served on 04-08-2022 on the e-filing portal

KIRAN HARUBHAI DANGAR,JUNAGADH vs. ASSESSING OFFICER, RAJKOT

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

transferred on 20/01/2012 in the name of Kiranbhal Harubhol Dangor & Sadgunaben Kiritbhai Bhutaiya for a sum of Rs. 4,51,000/- only. Therefore, all the details given in Satakhat has been found correct from records of revenue officials. Hence, this is abundantly clear that the details written in Satakhat are correct and hence the whole transaction amount

THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT

In the result, the appeal filed by the Revenue is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

151/-. Further the A.O. noticed that the assessee company provides various types of discounts such as trade discount/quantity discount expiry discount, scheme discount etc to its dealers amounting to Rs. 39,36,687/- to twelve parties. These discounts were offered by way of credit notes and not a direct discount on sale price, but the same is being given

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

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