ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

ITA 188/RPR/2019Status: DisposedITAT Raipur27 March 2023AY 2012-13Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)50 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s decision to delete additions based on the DVO report was justified due to discrepancies in rates and methodology. The assessee's appeals were also dismissed as infructuous.

What were the facts?

A survey and subsequent search at the assessee's premises revealed unaccounted cash. The Assessing Officer (AO) made substantial additions to income based on an incriminating document and a DVO report. The CIT(A) deleted some additions and partly deleted others.

What were the issues?

Whether additions made by the AO based on an incriminating document and a DVO report were justified, and whether the CIT(A) erred in deleting or partly deleting these additions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 132,Section 142A

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Cases cited in this judgment(30)Show list

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आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central Circle-1, Raipur(CG) Society,M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND IT(SS)A No.16 & 17/RPR/2019 (ननधाारण वषा / Assessment Year : 2016-2017 & 2017-2018) M/s Lord Buddha Educational Vs ACIT, Central Circle-1, Raipur(CG) Society,M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office

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