MUKHATAR AHAMED SHAUKAT ALI GOTYALAKAR,VIJAYAPURA vs. INCOME TAX OFFICER- WARD 1 & TPS, VIJAPURA

ITA 2128/BANG/2026Status: DisposedITAT Bangalore28 August 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the assessee maintained audited books of accounts and had a history of regular filings, the arbitrary estimation of profit by the lower authorities was not justified. The book results declared by the assessee could not be ignored without evidence to the contrary.

What were the facts?

The assessee, a street vendor, failed to file his return of income for AY 2018-19. Upon notice, he filed a return with an audited report, but the Assessing Officer estimated income at 10% of turnover. The CIT(A) reduced this to 8%.

What were the issues?

Whether the estimation of income by the AO and CIT(A) was justified when the assessee had filed audited books of accounts and there was no rejection of these accounts. Whether the lower authorities followed principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(2),Section 142(1),Section 144,Section 145(3),Section 44AD,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI SOUNDARARAJAN K.

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 25/03/2026 in respect of the A.Y. 2018-19. 2. The brief facts of the case are that the assessee is an individual and not filed his return of income. The assessee is a street vendor and doing the business of selling readymade goods. The assessee purchased the goods and sold the

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.

Create a free accountSign in

See plans and prices

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 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →