DCIT, CIRCLE -1, GUWAHATI, GUWAHATI vs. RAMANUJAN SOCIETY OF EDUCATION SOCIAL AND RURAL DEVELOPMENT, NOGAON

ITA 382/GTY/2025Status: DisposedITAT Guwahati19 August 2026AY 2017-185 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s deletion of the addition, noting that the assessee maintained audited regular books of account which were not rejected and no errors were pointed out in them by the revenue. The CIT(A) had also considered additional evidence provided by the assessee.

What were the facts?

During a survey, the assessee's tuition fee and admission registers for a period up to September 2016 were impounded. The Assessing Officer extrapolated the turnover for the entire year based on the first quarter's collection, leading to an addition of undisclosed income.

What were the issues?

Whether the Assessing Officer was justified in extrapolating income based on impounded documents when the assessee's regular books of account were not rejected or found to be erroneous.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Rakesh Debnath, Advocate
For Respondent: Shri M. C. Omi Ningshen, CIT-DR
Hearing: 19.08.2026Pronounced: 19.08.2026

Per George Mathan, JM: This is an appeal filed by the revenue against the order of the CIT(A), Central NER, Guwahati [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A)-1, Guwahati/10400/2019-20 dated 16.09.2025 for the assessment year 2017-18. 2. Shri Rakesh Debnath, Advocate represented on behalf of the assessee and Shri M. C. Omi Ningshen, CIT-DR represented on behalf of the revenue.

3.

It was submitted by the ld. CIT-DR that the activity of the assessee is running an institution under the name and style of Ramanujan Junior College. It was submitted that there was survey on the premises of the assessee on 08.09.2016. It was

The order continues below.

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