STEP LOGISTICS PRIVATE LIMITED,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

ITA 636/RPR/2025Status: DisposedITAT Raipur19 March 2026AY 2017-18Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that estimated additions cannot be made without rejecting the books of account under Section 145(3) of the Income Tax Act. The disallowances were based on guesswork and surmises.

What were the facts?

The assessee challenged an ad-hoc disallowance of handling and transportation expenses and other expenses. The Assessing Officer made these disallowances without rejecting the assessee's books of account.

What were the issues?

Whether estimated disallowances can be made without rejecting the books of account. Whether ad-hoc disallowances of expenses are permissible without proper justification.

Which sections of the Income-tax Act were involved?

Section 145(3),Section 144

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: shri Praveen Khandelwal &
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 18.03.2026Pronounced: 19.03.2026

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.08.2025 for the assessment year 2017-18 as per the following grounds of appeal:

“1. The appellant craves to add, alter or delete any of the grounds of appeal during the course of appellate proceedings.

2.

That on the facts and circumstances of the

The order continues below.

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