How many judgments cite Action Electricals v. Dy. CIT?

28 judgments on BharatTax cite Action Electricals v. Dy. CIT (258 ITR 188), spanning 2012 to 2025.

Which sections of the Income Tax Act does Action Electricals v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 144B, Section 145(3), Section 37, Section 132, Section 142(1), Section 144.

Action Electricals v. Dy. CIT

258 ITR 188High Court2002#4165 most cited

What is Action Electricals v. Dy. CIT authority for?

Past trading history is a reliable guideline for making or not making an estimation or addition to income. The Assessing Officer must provide comparable cases to justify any estimation or addition.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

Action Electricals v. Dy. CIT · past history of assessee · estimation of income · addition to income · comparable case · Assessing Officer · deletion of addition · appreciation of evidence

Also reported as

132 Taxmann 640

Sections most often in play

Section 144B Section 145(3)Section 37 Section 132 Section 142(1)Section 144 Section 147 Section 148

Issues it is cited on

section 115be section 256(1)section 256 section 80ib(10)project completion method on money receipt section 145(2)section 18 section 192 section 80ib dumb documents section 44a

Judgments citing Action Electricals v. Dy. CIT

The DCIT, Central Circle-1, Surat vs. M/S. Balar Exports, Surat

In the result, the appeal of the Assessee is partly allowed

ITA 3188/AHD/2011[2008-09]Status: DisposedITAT Surat04 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No’S.3188 & 3189/Ahd/2011 िनधा"रण वष"/Assessment Year: 2008-09 1. Deputy Commissioner Of Vs. 1.M/S. Balar Exports, Income Tax, Central Circle-1, Balar Building, Opp. Surat. Panchratna Tower, Lambe Hanuman Road, Surat-395 006. [Pan: Aacfb 4703 H] 2.M/S. Balar Exports, 2. Deputy Commissioner Of Balar Building, Opp. Income Tax, Central Panchratna Tower, Lambe Circle-1, Surat. Hanuman Road, Surat-395 006. [Pan: Aacfb 4703 H] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri Rasesh Shah - Ca Shri Srinivas T. Bidari - Cit(D.R.) राज"व क" ओर से /Revenue By 11.12.2019 सुनवाई क" तारीख/ Date Of Hearing: उ"ोषणा क" तारीख/Pronouncement On: 04.02.2020 आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Cross Appeals By The Revenue & Assessee Are Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Ahmedabad (In Short “The Cit (A)”) Dated 19.10.2011 For The Assessment Year 2008-09, Which In Turn Has Arisen From The Assessment Order Passed Under Section 143(3) Dated 31.12.2010 Of Balar Exports V. Dcit-Cc-1-Surat & Vice- Versa /I.T.A.No’S. 3189 & 3188/Ahd/2011/A.Y.2008-09 Page 2 Of 49

Section 133ASection 143(3)Section 69

…ding of registers and the papers related to diamond manufacturing business, discrepancies in stock and Appellant firm admitted additional income of Rs. 5 crores. The AO cited decision of Hon`ble Delhi High Court in the case of Action Electrical v. DCIT [2002] 258 ITR 188 (Delhi) held that books of accounts cannot be relied to be complete and liable to be rejection, as the same does not give correctness and completeness to the accounts. Therefore, the CIT (A) respectfully following the ratio of Hon'ble Delhi High Court upheld the rejection of books of accounts. 47. Being aggrieved, the Assessee has filed this app…

ITO, Ward - 37(3), Kolkata vs. Sri Raj Kumar Singhania, Kolkata

In the result, the appeal of the revenue and cross objection of assessee, both are dismissed

ITA 76/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Nov 2019AY 2013-14

Bench: Shri S.S.Godara, Jm & Dr. A.L. Saini, Am

For Appellant: Shri S.M.Surana, Sr. Advocate, ld.ARFor Respondent: Shri C.J. Singh, JCIT, ld.Sr.DR

Section 143(3)

…ds are one of the factors which has to be considered and kept in mind while estimating the profit as has been held in the case of Delta Engineering Co. reported in 186 ITR 383. Similar view have been taken in the case of Action Electricals (Delhi) reported in 258 ITR 188. The AI1ahabad High Court in the case of Shyam Bidi Works (Appeal No. 64 of 2005 vide judgement dated 18th July 2014) has approved the action of the authorities wherein the rate of profit accepted in earlier years was adopted. Further it is the net profit and net income which has to be added and not the gross profit since indirect expenses are al…

M/S. Valentine Cine Vision Limited, Surat vs. The Income Tax Officer, Ward-4(4), Surat

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 2438/AHD/2015[2011-12]Status: DisposedITAT Surat31 Jul 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavassessment Year: 2011-12

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri B.P.K. Panda, Sr. DR

Section 43B

…ns Dairy Farm v. CIT [2002] 257 ITR 764 (Mad); International Forest Co. v. CIT [1975] 101 ITR 721 (J & K) ; M. Durai Raj v. CIT [1972] 83 ITR 484 (Ker); Ramchandra Ramnivas v. State of Orissa [1970] 25 STC 501 (Orissa); Action Electricals v. Deputy CIT [2002] 258 ITR 188 (Delhi) and Kamal Kumar Saharia v. CIT [1995] 216 ITR 217 (Gauhati) indicate that the AO is not fettered by any technical rules of evidence and pleadings, and he is entitled to act on material which are not acceptable in evidence in a court of law, but while making the assessment under the principles of best judgment, the Income-tax Officer is no…

The ITO, Ward-4(4), Surat vs. M/S. Valentine Cine Vision Limited, Surat

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 2419/AHD/2015[2011-12]Status: DisposedITAT Surat31 May 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavassessment Year: 2011-12

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri B.P.K. Panda, Sr. DR

Section 43B

Rajendra Ship Breakers Pvt. Ltd., Ahmedabad vs. The Jt.CIT, Bhavnagar Range- I, Bhavnagar

In the result, appeal filed by the department is dismissed

ITA 1157/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2009-10

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1157/Ahd/2014 ("नधा"रण वष"/Assessment Year : 2009-10)

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri L.P. Jain, Sr.DR

…to various reasons, and cannot be the sole and only ground to reject the book results in entirety and frame best judgment assessment [see CIT v. Poonam Rani [2010] 326 ITR 223/192 Taxman 167 (Delhi), Action Electricals v. Dy. CIT [2003] 132 Taxman 640/[2002] 258 ITR 188 (Delhi)]. The reasoning given in the assessment order to compute income on hypothetical basis by applying gross profit ratio of 4% is completely fallacious, wrong and is contrary to well-settled law, as expounded vide judgments reported as CIT v. Calcutta Discount Co. Ltd. [1973] 91 ITR 8 (SC), Dhakeshwari Cotton Mills Ltd. v. CIT [1954] 26 ITR 7…

Mukesh Kumar Meena, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 657/JPR/2016[2011-12]Status: DisposedITAT Jaipur30 Nov 2017AY 2011-12

For Appellant: Shri M.L. Borad (Advocate)For Respondent: Shri R.A. Verma (Addl.CIT)

Section 145(3)Section 68Section 69A

…5(3) do apply in liquor cases. The cases relied upon by the Id. A/R are not relating to liquor cases and hence not relevant as far as the case of assessee is concerned. 3.3 As regards legal position on the subject, in the case of Action Electricals vs. DCIT (258 ITR 188), Hon'ble Delhi High Court has observed as under:- "We are unable to persuade ourselves to agree with Ld. Counsel for the assessee. Section 145(2) of the Act empowers the Assessing Officer to make a best judgment assessment when he is not satisfied about the correctness or completeness of the accounts of the assessee. It is not possible to categ…

ACIT, Circle - 1, Asansol vs. Burnpur Cement Ltd., Asansol

In the result, the appeal of the revenue is dismissed

ITA 28/KOL/2012[2008-09]Status: DisposedITAT Kolkata19 Oct 2016AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm आयकर अपील सं./Ita No.28/Kol/2012 ("नधा"रण वष" / Assessment Year :2010-2011) Acit, Circle-I, Lower Vs. Brunpur Cement Ltd., 141, Chelidanga, Asansol-4 Cement House, Saradapally, Ashok Nagar, Asansol, District-Burdwan- 713304 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacca 1999 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri Niraj Kumar Cit Dr "नधा"रती क" ओर से /Assessee By : Shri S.M.Surana Advocate सुनवाई क" तार"ख / Date Of Hearing : 26/08/2016 घोषणा क" तार"ख/Date Of Pronouncement 19/10/2016 आदेश / O R D E R Per M.Balaganesh, Am This Appeal Of The Assessee Arises Out Of The Order Of Learned Cit(A), Asansol, In Appeal No.296/Cit(A)/Asl/R-I/Asl/10-11 Dated 31.10.2011 Passed Against The Order Of Assessment Framed U/S.144 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri S.M.Surana AdvocateFor Respondent: Shri Niraj Kumar CIT DR

Section 144

…rking, the ld AO placed reliance on the following decisions :- (a) Hon’ble Calcutta High Court in the case of Dabross Industrial Co. (P) Ltd vs CIT reported in 108 ITR 424 (Cal) (b) Hon’ble Delhi High Court in the case of Action Electrical vs DCIT reported in 258 ITR 188 (Del) 2.11. The assessee submitted that all the bills and vouchers evidencing the expenditure was submitted before the ld AO and reiterated the during the year, its raw material purchase had increased leading to higher cost of freight and that the ld AO’s calculation of the GP was wrong. The GP rates for last several years were submitted as belo…

Commissioner of Income Tax vs. Superior Crafts

The appeals are dismissed holding that no substantial question of law arises for

ITA/244/2009HC Delhi06 Mar 2012

Section 142Section 260A

…of Income- Tax [2007] 288 ITR 278 (All) and this Court in Action 2012:DHC:1630-DB ITA Nos. 244/2009, 547/2011, 548/2011 & 615/2011 Page 32 of 44 Electricals Vs. Deputy Commissioner of Income-Tax (2002) 258 ITR 188 (Del). 29. In Bimal Kumar Anant Kumar (supra), a Division Bench of Allahabad High Court referred to Section 145 of the Act and Court decisions and observed that the Assessing Officer is entitled to compute income in his own way when he is of the opinion that income cannot be properly deduced from the books of accounts. It was noticed th…