DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2), PUNE vs. GREEN CROP INTERNATIONAL PVT.LTD, PUNE

PDF · subscribers
ITA 82/PUN/2018Status: DisposedITAT Pune27 July 2022AY 2011-127 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) rightly deleted the additions. The CIT(A) had provided sufficient opportunity and the AO failed to point out any defects in the books of account or controvert the additional evidence filed by the assessee.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made by the Assessing Officer (AO) on account of direct and indirect expenses. The AO had disallowed expenses on the grounds that they were disproportionately high compared to sales and the assessee failed to provide sufficient opportunity for substantiation.

What were the issues?

Whether the CIT(A) erred in deleting the disallowance of expenses without proper consideration of the AO's objections and whether sufficient opportunity was provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 250(4)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Abhay Avchat
For Respondent: Shri M.G. Jasanani

आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A), Pune-1, Pune 4. The Pr.CIT-1, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 26-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →