ABHISHEK AGARWAL,KANPUR vs. THE INCOME TAX OFFICER, WARD -1(3)(1), KANPUR

ITA 822/LKW/2025Status: DisposedITAT Lucknow26 May 2026AY 2021-227 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding it to be just and fair. The Tribunal agreed with the CIT(A)'s detailed reasoning and sustained the view taken.

What were the facts?

The assessee claimed GST refund under an inverted duty structure, which was mistakenly reported in the Tax Audit Report as an addition to income. The assessee followed an exclusive method of accounting where GST is not debited or credited to the Profit and Loss account.

What were the issues?

Whether a GST refund, accounted for in the balance sheet under an exclusive accounting method, constitutes taxable income. Whether a genuine mistake in the Tax Audit Report can lead to an addition to income.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Rakesh Garg, Advocate

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/Addl/JCIT(A)-12, [Learned CIT(A)], Mumbai vide order dated 10.10.2025 for the AY 2021-22. The assessee has raised the following grounds of appeal:

“01. Because the CIT(A) has erred on facts and in law in upholding the addition of Rs.34,86,300/-, wrongly displayed in the Audit Report in Form 3CD as GST refundable, the addition is contrary to facts, bad in law be deleted.

02.

Because the CIT(A) has failed to appreciate the contents of the letter dated 06.04.2023 as issued by the Auditors with respect to the mistake occurred while preparing Form 3CD, being a genuine and bonafide mi

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.

Recent GST High Court judgments

Search GST case law →