CENTRAL –II vs. NAVBHARAT INTERNATIONAL LTD

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ITA/220/2013HC Delhi28 July 20154 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found that the present appeals involved the same questions as earlier appeals that had been dismissed. The Court affirmed the ITAT's finding that the rejection of book results was incorrect.

What were the facts?

The Revenue appealed against the ITAT's decision to uphold the assessee's book results. The ITAT had previously ruled that the Assessing Officer wrongly rejected the book results solely based on the declaration of excess stock during a search.

What were the issues?

Whether the rejection of book results by the Assessing Officer was justified solely on the ground of excess stock declared during a search.

AI-generated summary — verify with the full judgment below

ITA Nos. 220,222,230,247,248 and 249 of 2013 Page 1 of 4

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7 +

ITA 220/2013

COMMISSIONER OF INCOME TAX DELHI, CENTRAL –II

..... Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel and Mr. Abhishek Sharma, Advocate.

Versus

NAVBHARAT INTERNATIONAL LTD. ..... Respondent Through: Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates.

With 8

ITA 222/2013 COMMISSIONER OF INCOME TAX DELHI, CENTRAL –II

..... Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel and Mr. Abhishek Sharma, Advocate.

versus

M/s. NAVBHARAT EXPORT ..... Respondent Through: Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates.

With 9

ITA 230/2013 COMMISSIONER OF INCOME TAX DELHI, CENTRAL –II

..... Appellant This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:00:04

ITA Nos. 220,222,230,247,248 and 249 of 2013 Page 2 of 4

Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel and Mr. Abhishek Sharma, Advocate.

versus NAVBHARAT INTERNATIONAL LTD. ..... Respondent Through: Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates.

With 10

ITA 247/2014 COMMISSIONER OF INCOME TAX DELHI, CENTRAL –II

..... Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel and Mr. Abhishek Sharma, Advocate.

versus M/s. NAVBHARAT EXPORT ..... Respondent Through: Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates.

With 11

ITA 248/2014 COMMISSIONER OF INCOME TAX DELHI, CENTRAL –II

..... Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel and Mr. Abhishek Sharma, Advocate.

versus M/s. NAVBHARAT EXPORT

..... Respondent Through: Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:00:04

ITA Nos. 220,222,230,247,248 and 249 of 2013 Page 3 of 4

AND 12

ITA 249/2014 COMMISSIONER OF INCOME TAX DELHI, CENTRAL –II

..... Appellant Through: Ms. Suruchi Aggarwal, Senior standing counsel with Ms. Lakshmi Gurung, Jr. Standing counsel and Mr. Abhishek Sharma, Advocate.

versus M/s. NAVBHARAT EXPORT ..... Respondent Through: Mr. Salil Kapoor with Mr. Vikas Jain and Mr. Sanat Kapoor, Advocates. CORAM: HON’BLE DR. JUSTICE S. MURALIDHAR HON’BLE MR. JUSTICE RAJIV SHAKDHER

O R D E R %

28.07.2015

1.

It is not in dispute that in relation to the earlier Assessment Year („AY‟) 2004-05 the appeals filed by the Revenue, ITA Nos. 212 and 221 of 2013 (CIT-II v. Navbharat Export) have been dismissed by the Court by its order dated 5th May 2015. The Court has upheld the finding of the ITAT that the Assessing Officer ought not to have rejected the book results only on the ground that excess stock was declared during the course of search of the Assessee. The Court affirmed the view of the ITAT, which was “entirely based on fact”, that the Commissioner of Income Tax (Appeals) erred in upholding the rejection of the book results. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:00:04

ITA Nos. 220,222,230,247,248 and 249 of 2013 Page 4 of 4

2.

These appeals which involve the same questions and which pertain to AYs 2003-04 and 2004-05 (for the period 1st April 2003 to 31st March 2004) stand covered by the said order dated 5th May 2015.

3.

The appeals are dismissed.

S. MURALIDHAR, J

RAJIV SHAKDHER, J JULY 28, 2015/Rk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 22:00:04

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