CENTRAL HATCHERIES PVT. LTD.,JABALPUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

ITA 169/JAB/2025Status: DisposedITAT Jabalpur21 August 2026AY 2022-235 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) did not consider the assessee's submissions regarding the share of profit from the partnership firm. Therefore, the impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's return was processed under section 143(1), leading to a demand for MAT liability. The assessee argued that the adjustment involved debatable issues and that the CIT(A) failed to address the issue of share profit from a firm. The CIT(A) dismissed the appeal.

What were the issues?

Whether the adjustment made under section 143(1) involved debatable issues, and whether the CIT(A) properly adjudicated all grounds of appeal, particularly concerning the deduction of share profit from a firm for MAT calculation.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 115JB

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT

For Appellant: Shri Dhiraj Ghai, CA
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Addl/Joint Commissioner of Income-tax (Appeals)- 11, Delhi dated 20.03.2025 pertaining to the assessment year 2022-23. The assessee has raised the following grounds of appeal: -

“1.On the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Appeals) [CIT(A)] has erred in not treating the intimation issued under section 143(1) as invalid in law, particularly when it involves debatable issues, as held by the Hon'ble Supreme Court in T.S. Balaram v. Volkart Bros. (1971) 82 ITR 50 (SC). 2.The learned CIT (A) has erred in law an

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 115JB

All 5,494 judgments and leading authorities on Section 115JB →

Recent GST High Court judgments

Search GST case law →