ACIT v. S.K. Sharma Contractor, New Delhi

36 Taxmann.com 74Reported decision2013#8431 most cited

What is ACIT v. S.K. Sharma Contractor, New Delhi authority for?

The court establishes that once the assessing officer rejects the assessee's accounts, the burden shifts to the assessee to prove the correctness of their accounts.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

ACIT v. S.K. Sharma Contractor · Section 145(3) · rejection of accounts · burden of proof · best judgment assessment · income computation · evidence · natural justice

Sections most often in play

Section 142(1)Section 143(2)Section 144Section 145(3)Section 69A

Judgments citing ACIT v. S.K. Sharma Contractor, New Delhi

Hardayal Milk Products Private Limited, Shikohabad vs. DCIT, Circle-2(2)(1), Firozabad

In the result, the appeal preferred by the assessee is partly

ITA 342/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14

Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: The assessee has filed this appeal against the order of the learned Commissioner of Income-tax…

Rakesh Vyas, Jaipur vs. Income Tax Officer, Jaipur

In the result the appeal of the assessee is allowed

ITA 295/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Jun 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Rajesh Kumar Meena, (Addl. CIT)
Section 142(1)Section 143(2)Section 144Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 295/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rakesh Vyas Income Tax Officer, Vs. 10/113, Swarn Path, Jaipur Mansarovar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACAPV 6104 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : Sh. Rajesh…

L and T Mhps Turbine Generatiors Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 2(2), Mumbai

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 4766/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Jan 2023AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 4766/Mum/2017 (A.Y. 2010-11) Vs. DCIT, Circle-2(2)(1) L&T MHPS Generators Pvt. Ltd. L&T House, 2nd Floor, N.M. Marg Room No. 545 Ballard Estate, Mumbai-400 001. Aayakar Bhavan M.K. Road PAN : AABCL2729F Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Nitesh Joshi Department by Shri Mehul Jain Date of Hearing 21.11.2022 Date of Pronouncement 04.01.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 07.04.2017 passed…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 200 & 201/Agra/2016 (ASSESSMENT YEARs-2011-12& 2010-11) Mr. Pramod Kumar Khandelwal, Vs.. DCIT-1, Prop. M/s Mahalaxmi Industries Agra. (Electricals), 27/3, Pt. Moti Lal Nehru Road, Agra. PAN:ACXPK7647Q (Assessee) (Revenue) Assessee by Shri P. K. Sahegal, AR. Revenue by Smt. Sita Srivastava, Sr. DR. Date of Hearing 24.03.2021 Date of Pronouncement 12.04.2021 ORDER Per, Dr. M.L. Meena, A.M.: Both the captioned appeals have been filed by the assessee against the o…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 200 & 201/Agra/2016 (ASSESSMENT YEARs-2011-12& 2010-11) Mr. Pramod Kumar Khandelwal, Vs.. DCIT-1, Prop. M/s Mahalaxmi Industries Agra. (Electricals), 27/3, Pt. Moti Lal Nehru Road, Agra. PAN:ACXPK7647Q (Assessee) (Revenue) Assessee by Shri P. K. Sahegal, AR. Revenue by Smt. Sita Srivastava, Sr. DR. Date of Hearing 24.03.2021 Date of Pronouncement 12.04.2021 ORDER Per, Dr. M.L. Meena, A.M.: Both the captioned appeals have been filed by the assessee against the o…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, this appeal of the Revenue is dismissed

ITA 1950/KOL/2018[2015-16]Status: DisposedITAT Kolkata10 Jul 2020AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. Nos. 1212, 1410 & 1950/Kol/2018 Assessment Years: 2012-13, 2013-14 & 2015-16 DCIT, Circle-8(2), Kolkata................................................................................................Appellant Vs. M/s. SPML Infra Limited.………………..….....................................................................Respondent [PAN: AADCS 2469 K] Appearances by: Sh. Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Revenue. Sh. S.K. Tulsian,…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, this appeal of the Revenue is dismissed

ITA 1410/KOL/2018[2013-14]Status: DisposedITAT Kolkata10 Jul 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. Nos. 1212, 1410 & 1950/Kol/2018 Assessment Years: 2012-13, 2013-14 & 2015-16 DCIT, Circle-8(2), Kolkata................................................................................................Appellant Vs. M/s. SPML Infra Limited.………………..….....................................................................Respondent [PAN: AADCS 2469 K] Appearances by: Sh. Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Revenue. Sh. S.K. Tulsian,…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

In the result, this appeal of the Revenue is dismissed

ITA 1212/KOL/2018[2012-13]Status: DisposedITAT Kolkata10 Jul 2020AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara)

Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. Nos. 1212, 1410 & 1950/Kol/2018 Assessment Years: 2012-13, 2013-14 & 2015-16 DCIT, Circle-8(2), Kolkata................................................................................................Appellant Vs. M/s. SPML Infra Limited.………………..….....................................................................Respondent [PAN: AADCS 2469 K] Appearances by: Sh. Jayanta Khanra, JCIT, Sr. DR, appeared on behalf of the Revenue. Sh. S.K. Tulsian,…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 219/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.217 to 219/Kol/2018 & C.O No.94-96/Kol/2018 (a/o ITA No.217-219/Kol/2018) Assessment Years :2011-12 to 2013-14 DCIT, Central Cricle-2(1), M/s Paharpur Cooling 3rd Floor, Aayakar Towers Ltd., 81N. Bhawan, Poorva E.M. Bye Diamaond Harbour Pass, 110, Shanti Pally, Road, Kolkata-700 027 Kolkata-107 बनाम V/s. M/s Paharpur Cooling DCIT, Central Circle- 2(1), 3rd Floor, Aayakar Towers Ltd., 8/1/B, Diamond Harbour Road, Bhawan, Poor…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 218/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.217 to 219/Kol/2018 & C.O No.94-96/Kol/2018 (a/o ITA No.217-219/Kol/2018) Assessment Years :2011-12 to 2013-14 DCIT, Central Cricle-2(1), M/s Paharpur Cooling 3rd Floor, Aayakar Towers Ltd., 81N. Bhawan, Poorva E.M. Bye Diamaond Harbour Pass, 110, Shanti Pally, Road, Kolkata-700 027 Kolkata-107 बनाम V/s. M/s Paharpur Cooling DCIT, Central Circle- 2(1), 3rd Floor, Aayakar Towers Ltd., 8/1/B, Diamond Harbour Road, Bhawan, Poor…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 217/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Feb 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.217 to 219/Kol/2018 & C.O No.94-96/Kol/2018 (a/o ITA No.217-219/Kol/2018) Assessment Years :2011-12 to 2013-14 DCIT, Central Cricle-2(1), M/s Paharpur Cooling 3rd Floor, Aayakar Towers Ltd., 81N. Bhawan, Poorva E.M. Bye Diamaond Harbour Pass, 110, Shanti Pally, Road, Kolkata-700 027 Kolkata-107 बनाम V/s. M/s Paharpur Cooling DCIT, Central Circle- 2(1), 3rd Floor, Aayakar Towers Ltd., 8/1/B, Diamond Harbour Road, Bhawan, Poor…

Smt. Mamta Singh, Indore vs. Assistant Commissioner of Income Tax- 3(1), Indore

In the result appeal of the assessee is partly allowed for

ITA 306/IND/2018[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 2Section 45

…Mamta Singh आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2013-14 Smt. Mamta Singh Vs ACIT-3(1) EF-14, Scheme No.54, Indore Vijay Nagar, Indore (Appellant) (Respondent) PAN AHUPM4755D Revenue by Smt. Ashima Gupta, CIT Assessee by S/Shri P.M. Choudhary Sr.Adv & Anand Prabhavalkar, Advocate Date of Hearing 22.07.2019 Date of Pronouncement 13.09.2019 O R D E R PER SHRI MANISH BORAD, AM. The above captioned appeal relating to Assessment Year 2013- 14 is di…

Shivanand Komal Singh, Mumbai vs. DCIT Cen Cir 6, Mumbai

In the result we uphold the order of learned CIT-A, hence these appeals by the assessee stand dismissed

ITA 1859/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Apr 2018AY 2007-08

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. Nos. 1859 To 1864/Mum/2016 ("नधा"रण वष" / Assessment Years: 2007-08 To 2012-13) Mr. Shivanand Komal Singh, Dcit, Central Circle-6 Room No.123-979, बनाम/ Mumbai Motilal Nagar No.1, Vs. Goregaon (W), Mumbai-400104 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Avfps0644A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri B.N. Rao-Ar ""यथ" क" ओर से/Respondent By : Shri V. Justin-Dr

For Appellant: Shri B.N. Rao-ARFor Respondent: Shri V. Justin-DR
Section 131Section 153C

…आयकर अपील"य अ"धकरण “ई” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. Nos. 1859 to 1864/Mum/2016 ("नधा"रण वष" / Assessment Years: 2007-08 to 2012-13) Mr. Shivanand Komal Singh, DCIT, Central Circle-6 Room No.123-979, बनाम/ Mumbai Motilal Nagar No.1, Vs. Goregaon (W), Mumbai-400104 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AVFPS0644A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri B.N. Rao-AR ""यथ" क" ओर से/Respondent by : Shri V. Justin-DR सुनवाई क" तार"ख /Date of Hearing : 07/02/20…

ACIT v. S.K. Sharma Contractor, New Delhi (36 Taxmann.com 74) — Cited in 13 Judgments | BharatTax