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

133A(3)(ia) dated\n03.04.2019. The copy of impounded documents had already been provided to the\nassessee during post survey inquiry by the Investigation wing. From the\nimpounded documents/ data, various set of excel sheet were found from which\ngeneration of unaccounted cash is noticed primarily from receipt of on-money on\nsale of flats in the project 'Dream City

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

133A(3)(ia) dated\n03.04.2019. The copy of impounded documents had already been provided to the\nassessee during post survey inquiry by the Investigation wing. From the\nimpounded documents/ data, various set of excel sheet were found from which\ngeneration of unaccounted cash is noticed primarily from receipt of on-money on\nsale of flats in the project 'Dream City

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.

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-A-3 52,26,696 Annexure-A-4 1,41,72,402 Annexure-A-8 2,61,99,141 Total

RAJSHANTI METALS PVT. LTD.,,JAMNAGAR vs. THE PR. COMMR. OF INCOME TAX,, JAMNAGAR

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 176/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 Rajshanti Metals Pvt. Ltd., The Principal Commissioner Of B-42, Gidc, Vs. Income Tax, Shankar Tekri, Jamnagar. Jamnagar.

133A of the Act, the unaccounted stock of brass scrap was found amounting to ₹53,00,075/- which was also admitted by the assessee but the same was not offered to tax in the income tax return. The AO has not verified the same properly during the assessment proceedings. ii. There was sharp decline in the gross profit ratio

K B JWELLERS,GANDHIDHAM vs. ITO WARD 1 GANDHIDHAM, GADHIDHAM

In the result, the appeal of the assessee is allowed for statistical purposes

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

transferred for melting and out of which 24 carat gold received was of 9655.903 grams means there was a loss of 2402.73 grams. Same way Gold ornaments of 18 carat was sent for melting and out of which 24 carat gold received was of 362.800 grams and there was a loss of 190.091 grams. Thus total loss due to closer

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

Survey Action u/s 133A was carried out on 18 September 2014 in the case of M/s The National Shroff. Subsequent upon finding unaccounted cash of Rs. 1,14,00,000/- found at premises of Ellora & Co, National Shroff & Co. search action u/s. 132 was initiated on 19 September 2014. The assessee was engaged in the business of Shroff/Angadiya. Through

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

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 other part

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

133A of the Income Tax Act 1961. The\npremises covered were a mix of residential and business premises of their related\nentities, their family members, key associates and employees. RK group is headed\nand managed by Shri Sarvanand Sadhuram Sonwani and his extended family. The\nSonwani family is a joint unit for the purpose of business. RK Group is\ndeveloping

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

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. The Sonwani family is a joint unit for the\npurpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the\npurpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the\npurpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the purpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the\npurpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the purpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the\npurpose of business. RK Group is developing

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

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. The Sonwani family is a joint unit for the purpose of business. RK Group is developing

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

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 other part

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

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 other part