AIR TRAVEL ENTERPRISES,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM

ITA 138/COCH/2026Status: DisposedITAT Cochin08 June 2026AY 2010-118 pages
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What were the facts?

A search was conducted on the assessee, an air travel agency, leading to assessment orders for multiple years. Additions were made primarily based on tax audit reports and not on specific incriminating material found during the search.

What did the Tribunal hold?

The Tribunal held that for concluded assessment years, additions can only be made based on incriminating material found during search. Since no such material was presented, the additions made solely on tax audit reports were deleted.

What were the issues?

Whether additions made solely on the basis of tax audit reports are valid for concluded assessment years when no incriminating material was found during a search? Whether the assessment year 2015-16 was abated?

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3),Section 36(1)(va),Section 2(24)(x),Section 43B(f),Section 14A,Section 43B(b),Section 2(22)(e),Section 244A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Adv C S Bijoy Pulipara
For Respondent: Shri Sanjit Kumar Das, CIT DR

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

These are 6 Appeals filed by Air Travel Enterprises Pvt Ltd (the Assessee/ Appellant) arising out of the search for the various Assessment Years involving common issue and therefore these are disposed of by a common order.

2.

ITA No. 138/Coch/2026 is filed by assessee against Appellate Order passed by the Ld. CIT(Appeals) – 3, Kochi dated 05.12.2025 wherein the Appeal filed by the Assessee against the Assessment Order dated 29.12.2017 passed by the Deputy Commissioner of Income Tax, C

The order continues below.

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