SRI LOTUS CHICK FOODS PRIVATE LIMITED,TUMKUR vs. ACIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 69/BANG/2026Status: DisposedITAT Bangalore10 September 2026AY 2016-1715 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment under section 153C was invalid as no incriminating material was found during the search. The disallowance of farm maintenance expenses was deleted, following the Supreme Court's decision in Abhisar Buildwell (P) Ltd.

What were the facts?

The assessee's appeals were against assessment orders passed under section 153C of the Income Tax Act for assessment years 2014-15 to 2018-19. The additions were made based on a search conducted in the premises of a related entity, M/s Lotus Farms, and Mr. Damodar Reddy.

What were the issues?

Whether assessment under Section 153C is valid without incriminating material found during search. Whether disallowance of farm maintenance expenses is justified in the absence of such material.

Which sections of the Income-tax Act were involved?

Section 153C,Section 132,Section 143(1),Section 37

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

PER BENCH: The assessee has filed the present appeals against the common impugned order dated 12.11.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Principal Commissioner of Income Tax (Appeals) – 11, Bengaluru [“learned PCIT(A)”], which in turn arose from 1

ITA 67 - 71/BANG/2026 SRI. LOTUS CHI

The order continues below.

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