BHIKSHU MARGAM,PUNE vs. CIT CIRCLE 2 , PUNE, PUNE

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ITA 1769/PUN/2025Status: DisposedITAT Pune08 December 2025AY 2017-18Bench: SHRI R. K. PANDA (Vice President), Ms. ASTHA CHANDRA (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had furnished various details in response to notices, and the Revenue's contention that no details were filed was incorrect. The Tribunal found that the CIT(A) erred in upholding the ad-hoc disallowance without establishing specific deficiencies. Therefore, the order of the CIT(A) was set aside, and the AO was directed to delete the disallowance.

What were the facts?

The assessee, engaged in manufacturing and trading of marble and stones, filed its return declaring a certain income. The return was selected for scrutiny, and during the assessment, the Assessing Officer asked for party-wise details of purchases and expenses. The assessee failed to provide complete details, leading the AO to disallow Rs. 50 lakhs as an ad-hoc disallowance.

What were the issues?

Whether the ad-hoc disallowance of Rs. 50 lakhs made by the AO and upheld by the CIT(A) was justified when the assessee claimed to have provided sufficient details and evidence for purchases and expenses.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 142(1),Section 133(6),Section 131,Section 40A(2)(b),Section 37(1),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Nikhil S Pathak
For Respondent: Shri A D Kulkarni

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

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