THE ACIT, CENTRAL CIRCLE-2,, MORBI vs. M/S. KISHAN PLUS MINARALS, RAJKOT
What did the Tribunal hold?
The Tribunal upheld the CIT(A)'s deletion of the addition for unaccounted sales, finding no infirmity in the decision to delete it due to the violation of natural justice. The Tribunal also dismissed the assessee's cross-objection regarding the confirmed addition.
What were the facts?
During a survey, the Revenue found unaccounted sales and parallel books of accounts. The Assessing Officer made an addition based on this, but the CIT(A) deleted most of it, citing a violation of natural justice due to the denial of cross-examination. The assessee also filed a cross-objection regarding a confirmed addition.
What were the issues?
Whether the addition on account of unaccounted sales is justified when cross-examination was denied, and whether a partial addition for unexplained cash credit is sustainable.
Which sections of the Income-tax Act were involved?
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Cases cited in this judgment(6)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Andaman Timber Industries v. CCE1,335 citing281 CTR 241 · 2015 · SC
- Kishanchand Chellaram v. CIT962 citing125 ITR 713 · 1980 · SC
- Sahara India (Firm,) Lucknow v. Commissioner of Income Tax106 citing14 SCC 151 · 2008 · Read judgment
- (iv) HEIRS AND LRS OF LATE LAXMANBHAI S. PATEL v. COMMISSIONER OF INCOME TAX (HIGH COURT OF GUJARAT54 citing327 ITR 290 · 2010 · HC
- Kalra Glue Factory v. Sales Tax Tribunal23 citing167 ITR 498 · 1987 · SC
- CIT vs Anumpam Kapoor (2008) 299 ITR 179 (P & H), ACIT v. Metro Construction Co.12 citing148 TTJ 719 · 2012 · ITAT
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER:
Captioned appeal filed by the Revenue and Cross-objection filed by the assessee, pertaining to assessment year 2019-20, are directed against the common order, passed by the Learned Commissioner of Income Tax (Appeals), under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 22.07.2021, which in turn arises out of an assessment order passed by the Assessing Officer, u/s 143(3
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