PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

ITA 812/JPR/2025Status: DisposedITAT Jaipur23 July 2025AY 2016-17Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C) 1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed appeals for assessment years 2013-14 to 2017-18. For assessment years 2018-19 and 2019-20, the appeals were partly allowed, with directions to the AO to re-examine certain claims and make adjustments based on specific figures.

What were the facts?

The assessee filed seven appeals against the orders of the CIT(A) for assessment years 2013-14 to 2019-20. The appeals involved issues related to disallowances of toll and trip expenses, repairs and maintenance expenses, and excess brought forward depreciation.

What were the issues?

The main issues were the validity of additions made based on director's statements without corroborative evidence, and the disallowance of business expenses claimed by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 37(1),Section 270A

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025

Hearing: 03/07/2025Pronounced: 23/07/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

The present bunch of sevenappeals filed by the assessee aggrieved from the seven different order of the learned Commissioner of Income Tax (Appeal)-4, Jaipur[ for short CIT(A)] for the assessment years 2013-14 to 2019-20 dated 11.04.2025, 08.05.2025, 09.05.2025. The said order of the ld. CIT(A) arise as against the order dated 30.07.2021& 17.08.2021 passed Professional

The order continues below.

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