NEERAJ DEWANGAN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

ITA 480/RPR/2026Status: DisposedITAT Raipur02 July 2026AY 2024-255 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's activities, including liaising and facilitation for obtaining statutory NOCs and coordination, fall under the definition of 'technical consultancy' as per Section 44AA read with Section 44ADA. Therefore, Section 44ADA is applicable.

What were the facts?

The assessee filed his return of income adopting presumptive income under Section 44AD. The Assessing Officer (AO) reclassified the income under Section 44ADA, stating the assessee was engaged in technical consultancy services. The CIT(Appeals) upheld the AO's decision.

What were the issues?

Whether the assessee's services qualify as 'technical consultancy' under Section 44AA, making Section 44ADA applicable instead of Section 44AD. Whether the reclassification of income by the AO and confirmed by the CIT(Appeals) is justified.

Which sections of the Income-tax Act were involved?

Section 44AD,Section 44ADA,Section 44AA,Section 139(1),Section 143(2),Section 142(1),Section 133(6),Section 194J,Section 194JB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Yash Jain, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 02.07.2026Pronounced: 02.07.2026

PER PARTHA SARATHI CHAUDHURY, JM

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.03.2026 for the assessment year 2024-25 as per the grounds of appeal on record.

2.

The brief facts in this case are as follows: “4.2 The brief of the case is that the appellant filed his return of income u/s 139(1) of the Act by adopting presumptive income u/s 44AD of the Act and declared total income u/s 6,92

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 44AD

All 2,222 judgments and leading authorities on Section 44AD →

Recent GST High Court judgments

Search GST case law →