BLUERAY TRADING PVT. LIMITED,THANE vs. THE DY. CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

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ITA 496/AHD/2024Status: DisposedITAT Ahmedabad25 September 2025AY 2010-11Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the primary issue of the Rs. 6.70 crores addition for accommodation entries had previously been remanded to the CIT(A) for fresh adjudication in a related appeal. Since the addition of commission expenses was consequential to this underlying issue, the Tribunal restored the matter of commission expenses back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's original assessment was reopened under Section 148, leading to an addition of Rs. 6.70 crores under Section 68 for alleged bogus share capital/premium. Subsequently, the Pr. CIT passed an order under Section 263, setting aside the reassessment and directing the AO to examine and add 5% commission expenses, amounting to Rs. 33.50 lakhs, for availing these accommodation entries. The AO made this addition, which was later confirmed by the CIT(A).

What were the issues?

Whether the addition of estimated commission expenses for alleged accommodation entries is justified when the primary addition for accommodation entries itself has been remanded for fresh adjudication by the appellate authority.

Which sections of the Income-tax Act were involved?

Section 139,Section 148,Section 143(3),Section 147,Section 263,Section 250,Section 68,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

For Appellant: Shri Mehul K. Patel, Advocate
For Respondent: Shri Abhijit, Sr. DR
Hearing: 16.09.2025Pronounced: 25.09.2025

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

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