GOPAL MUWEL,MANAWAR vs. INCOME TAX OFFICER, DHAR

ITA 554/IND/2025Status: DisposedITAT Indore06 February 2026AY 2020-21Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M JOSHI (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while the assessee failed to provide sufficient evidence for the claimed expenses, some fuel expenses must have been incurred. Therefore, the matter was remanded to the Assessing Officer for an empirical analysis to ascertain the actual fuel cost.

What were the facts?

The assessee claimed expenses of Rs. 57,86,200/- under Section 57 of the Income Tax Act for income from renting machinery, which was offered under 'Income from other sources'. The Assessing Officer disallowed the entire claim due to lack of evidence.

What were the issues?

Whether the disallowance of expenses claimed under Section 57 for 'Income from other sources' is justified without proper evidence, and if the principles of presumptive taxation under Section 44AD can be applied analogously to ascertain expenses.

Which sections of the Income-tax Act were involved?

Section 57,Section 44AD,Section 143(3),Section 144

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Lucky Singhal, AR
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 27.01.2026Pronounced: 06.02.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961, [herein after referred to as the Act

for the sake of convenience & brevity]. The Assessee is aggrieved by the order bearing Number:-

ITBA/NFAC/S/250/2025-26/1075866312(1) dated

29.04.

2025 passed by the Ld. CIT(A) u/s 250 of the Act,

which is herein after referred to as the “Impugned order”.

The Relevant Assessment year is 2020-21 and the Gopal Muwel ITA No. 554/Ind/2025 - A.Y.2020-21

corresponding previous year period is from 01.04.2019 to 31.03.2020. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 143(3) rws 144 of the Act, the total income of the Assessee

was computed & assessed at Rs. 63,98,910/-. The tota

The order continues below.

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