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)

cash deposits made into the above mentioned bank accounts for the year under consideration, runs to Rs 84,93,54,606/-, which is added to the assessee's returned income. Penalty proceedings u/s. 271

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

cash deposits made into the above mentioned bank accounts for the year under consideration, runs to Rs 84,93,54,606/-, which is added to the assessee's returned income. Penalty proceedings u/s. 271

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

penalty u/s 271(1)(b) of the Act for noncompliance of notices. 4. At the outset, the Ld. counsel for the appellant submitted that the Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs. 10,95,406/- in each appeal on account of excess NP @ 5% on estimating turn over comprising of cash

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

penalty u/s 271(1)(b) of the Act for noncompliance of notices. 4. At the outset, the Ld. counsel for the appellant submitted that the Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs. 10,95,406/- in each appeal on account of excess NP @ 5% on estimating turn over comprising of cash

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

penalty u/s 271(1)(b) of the Act for noncompliance of notices. 4. At the outset, the Ld. counsel for the appellant submitted that the Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs. 10,95,406/- in each appeal on account of excess NP @ 5% on estimating turn over comprising of cash

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

penalty u/s 271(1)(b) of the Act for noncompliance of notices. 4. At the outset, the Ld. counsel for the appellant submitted that the Ld. CIT(A) has erred in law and on facts in confirming the addition of Rs. 10,95,406/- in each appeal on account of excess NP @ 5% on estimating turn over comprising of cash

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted

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

deposit these cash into the\naccounts of the manufacturers directly. Why has he got to route this through\nthe assessee's bank account and why would the assessee take the risk of\ncarrying cash and handing it over to the manufacturers.\n4.2 The Id. AR was also requested to furnish the list of the persons whose cash\nwas remitted