STEPHEN RODRIGUES, ACIT, PATIALA vs. ASHOK KUMAR KAUSHIK, DERA BASSI
What did the Tribunal hold?
The Tribunal held that some additions were rightly deleted by the CIT(A) as they were either considered in a prior assessment year or were estimations of commission income. However, certain additions treated as commission income by the CIT(A) should be considered as such, not deleted entirely.
What were the facts?
During a search on another entity, incriminating documents were found with the assessee, a property dealer. The Assessing Officer made several additions based on these documents, which the assessee claimed were mere notes of potential deals and not actual transactions.
What were the issues?
Whether the seized documents constitute incriminating material for additions, and whether the CIT(A) correctly deleted or estimated certain additions based on the assessee's role as a commission agent.
Which sections of the Income-tax Act were involved?
Section 153C,Section 144,Section 132,Section 131(1A),Section 69C,Section 69,Section 69A,Section 115BBE,Section 153A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
MANOJ KUMAR AGGAR
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
More judgments on Section 153C
- Neepaben Sunnybhai Motwani, Rajkot vs Income Tax Officer, RajkotITA 875/RJT/2026[2021-22]Status: Disposed19 Oct 2026AY 2021-22
- Neepaben Sunnybhai Motwani, Rajkot vs The Income Tax Officer, RajkotITA 874/RJT/2026[2020-21]Status: Disposed19 Oct 2026AY 2020-21
- Venish Vinodray Lalani, Rajkot vs Income Tax Officer, MorbiITA 197/RJT/2026[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Ajay Singh, Kota vs DCIT, Central Circle, KotaITA 495/JPR/2026[2016-17]Status: Disposed13 Oct 2026AY 2016-17
- Dineshkumar Chhaganlal Manavadaria, Junagadh vs ITO Ward 1, JunagadhITA 837/RJT/2025[2020-21]Status: Disposed9 Oct 2026AY 2020-21
Recent GST High Court judgments
Search GST case law →- Manoj Kumar Das vs. The State Of BiharPatna · 15 Oct 2026
- M/S Superwealth Financial Enterprises Private Limited, Khordha vs. Joint Commissioner Good And Service Tax Central Excise, BhubaneswarOrissa · 15 Oct 2026
- Simanchal Sahoo vs. Commissioner Of CT And GST, Odisha, CuttackOrissa · 15 Oct 2026
- M/S. Prafulla Chandra Khatua, Mayurbhanj vs. The State Tax Officer Of CT And GST, MayurbhanjOrissa · 15 Oct 2026
- M/S.Sidhivinayak Roadways, Sundergarh vs. Commissioner Of GST And Central Excise, Rourkela Commissionerate, RourkelaOrissa · 15 Oct 2026
