DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), BENGALURU vs. CLUMAX DIAGNOSTICS AND RESEARCH CENTRE PRIVATE LIMITED, BENGALURU

ITA 1110/BANG/2024Status: HeardITAT Bangalore30 April 2025AY 2018-19Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. SOUDARARAJAN K (Judicial Member)7 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer (AO) inconsistently treated estimated income versus book results. The CIT(A)'s order, which found that the assessee paid more tax than what was agreed upon during the search, was not found to be infirm.

What were the facts?

During a search and seizure operation, it was observed that the assessee group made payments to doctors through third-party vendors. The Managing Director of the group offered a certain amount as additional income for various group companies across different assessment years.

What were the issues?

Whether the CIT(A) was right in deleting the addition made by the AO regarding the difference between estimated income and book results, especially when the assessee had offered a higher tax liability based on book results.

Which sections of the Income-tax Act were involved?

Section 132,Section 133A,Section 37(1)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. SOUDARARAJAN K

For Appellant: Shri. V. Padmanaban, CA
For Respondent: Smt. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Hearing: 12.02.2025Pronounced: 30.04.2025

Per Laxmi Prasad Sahu, Accountant Member :

All these three appeals have been filed by the Revenue against the separate Orders passed by thelearned CIT(A), Bangalore, vide DIN Nos.ITBA/APL/M/250/2023-24/1061701941(1) dated 28.12.2024 ITBA/ APL/M/250/2023-24/1061701502(1) dated28.02.2024 and ITBA/APL/M/250 /2023-24/1061701657(1) dated 28.02.2024, for the Assessment Year 2018-19

ITA Nos.1110, 1114, 1115/Ba

The order continues below.

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