AVINASH KUMAR,JAMSHEDPUR vs. INCOME TAX OFFICER, WARD 14(3), PUNE, PUNE

ITA 1268/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2018-20199 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that while the assessee failed to provide concrete evidence for commission expenses, a complete disallowance was not justified. The Tribunal directed the Assessing Officer to estimate the net profit at 30% of the gross receipts.

What were the facts?

The assessee, engaged in educational consultancy, claimed substantial commission expenses without adequate supporting evidence. The Assessing Officer disallowed these expenses, leading to a significant addition to the assessee's income. The CIT(A) confirmed the AO's order.

What were the issues?

The primary issues were the validity of the reassessment proceedings, the allowability of commission expenses without proper substantiation, and the applicability of presumptive taxation under Section 44AD.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 37,Section 44AD,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Avinash Kumar &, Shri Indra M. Jha
For Respondent: Shri Rajesh Haladkar
Hearing: 02.07.2026Pronounced: 21.09.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 09.02.2026 passed by Ld. CIT(A)/NFAC for the assessment year 2018-19. 2. The appellant has raised the following grounds of appeal :- “1. For that the Ld. Commissioner of Income tax Appeals erred in confirming the order of Assessing officer passed under section 147 r.w.s 144 read with section 144B of the Income- tax Act dated 22.03.2022 with DIN No. ITBA/AST/S/147/2021-22/1041571074(1) which is bad in 2 law, contrary to the facts on record & against the principal of natural justice and is liable to be set aside/deleted/modified.

2.

For that the Ld. Commissioner of In

The order continues below.

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