JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

ITA 625/JODH/2024Status: DisposedITAT Jodhpur26 February 2026AY 2016-17Bench: DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE (Judicial Member)16 pages
AI SummaryAllowed

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 list

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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual

Before: DR. MITHA LAL MEENA, HON’BLE & SUDHIR PAREEK, HON’BLE

For Appellant: Shri Sandeep Jhanwar, CA (Virtual)
For Respondent: Shri P.R. Mirdha, Addl. CIT (Virtual)
Hearing: 18.02.2026

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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