JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH
What did the Tribunal hold?
The Tribunal held that the disallowance of shutdown wages was unjustified as the assessee had earned revenue from manpower supply during shutdown activities. Minor deficiencies in wage registers should not lead to disallowance of entire wages, especially when accounts are audited.
What were the facts?
The assessee claimed shutdown wages as an expense. The Assessing Officer (AO) disallowed these expenses, considering them bogus, and reopened the assessments. The Commissioner of Income Tax (Appeals) upheld the AO's decision.
What were the issues?
Whether the reopening of assessment was valid and whether the disallowance of shutdown wages was justified based on the evidence presented.
Which sections of the Income-tax Act were involved?
Section 147,Section 144,Section 133A,Section 131(3)
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Cases cited in this judgment(4)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.
- Kantibhai Dharamshibhai Narola v. ACIT64 citing125 Taxmann.com 348 · 2021 · HC
- DCIT v. Jayesh T Kotak13 citing130 Taxmann.com 170 · 2021 · SC
- M/s Akshar Anshul Construction LLP v. ACIT10 citing104 Taxmann.com 94 · 2019 · HC
- PCIT v. Superior Films (P.) Ltd.6 citing129 Taxmann.com 360 · 2021
Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: DR. MITHA LAL MEENA, HON’BLE & SUDHIR PAREEK, HON’BLE
PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated 21/06/2024 of the Ld. Commissioner of Income Tax (Appeal), Udaipur-2 (hereinafter referred to as the CIT (A).
2 622/Jodh/2024 & Others Assessment Y
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More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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