SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

ITA 576/LKW/2019Status: HeardITAT Lucknow17 April 2025AY 2012-13Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)10 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the rejection of the books of accounts by the Assessing Officer under Section 145(3) as the assessee failed to produce supporting documents and provide satisfactory explanations for the fall in Net Profit. The additions made by the Assessing Officer were confirmed.

What were the facts?

The Assessing Officer rejected the assessee's books of accounts under Section 145(3) due to non-confirmation of notices, less TDS deduction by suppliers, and discrepancies in Form 26AS. The CIT(A) confirmed this rejection and made additions to the total income.

What were the issues?

Whether the rejection of books of accounts under Section 145(3) by the AO was justified and whether the subsequent additions made to the income were sustainable.

Which sections of the Income-tax Act were involved?

Section 145(3),Section 143(3)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA, A.M.: This appeal filed by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)-2, Lucknow dated 11.06.2019, pertaining to the assessment year 2012-13. The assessee has raised the following grounds of appeal: -

“1.Because the Ld. AO has reject the books of accounts u/s 145(3), of IT Act, 1961, on the basis of non confirmation notice u/s 133(3); less TDS deduction by the supplier or difference

The order continues below.

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