J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

ITA 4153/MUM/2024Status: DisposedITAT Mumbai03 July 2025AY 2020-21Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal on the issue of scrap sales in cash and piling work. For other issues, the Tribunal allowed the assessee's appeal and dismissed the revenue's appeal, or vice-versa, depending on the specific ground.

What were the facts?

The assessee and revenue filed appeals against the CIT(A)'s order concerning various assessment years. The core issues involved additions made by the Assessing Officer (AO) for cash income from scrap sales, cash income from piling business, and out-of-books cash expenditures (murrum expenses).

What were the issues?

Whether the CIT(A) erred in restricting additions made by the AO on account of cash income from scrap sales and piling business, and out-of-books cash expenses. The appeals also touched upon the validity of notices issued under Section 148 and Section 151A.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 69C,Section 37(1),Section 36(1)(va),Section 148,Section 151,Section 151A

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Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Shri K Shivram Sr. Advocate &, Shri Shashi Bekal
For Respondent: Ms. Neena Jeph, CIT DR
Hearing: 07.05.2025Pronounced: 03.07.2025

PER BENCH: The present appeals have been filed by the assessee as well as revenue challenging th

The order continues below.

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