Agson Global (P.) Ltd. v. Assistant Commissioner of Income Tax, Central Circle-28, New Delhi

115 Taxmann.com 342High Court2020#6223 most cited

What is Agson Global (P.) Ltd. v. Assistant Commissioner of Income Tax, Central Circle-28, New Delhi authority for?

Revenue authorities must find patent, latent, and glaring defects in the books of accounts before rejecting them. The Assessing Officer must examine the books and reach a conclusive finding that they are either incorrect or incomplete, considering the assessee's method of accounting.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2025.

Also referred to as

Agson Global (P.) Ltd. v. ACIT · rejection of books of account · section 145(3) · justifiable reason · patent defects · latent defects · glaring defects · method of accounting · conclusive finding · incorrect books · incomplete books

Sections most often in play

Section 68Section 143(3)Section 115BBESection 145(3)Section 133(6)Section 142(1)Section 131Section 132

Issues it is cited on

section 69daddition under section 68rejection of books of accountsection 145(3)section 145section 69baddition u/s 68section 115bbsection 115bsection 44asection 44absection 115bbe

Judgments citing Agson Global (P.) Ltd. v. Assistant Commissioner of Income Tax, Central Circle-28, New Delhi

Nidhi Rani, Panipat vs. Income Tax Office, Ward-1, Panipat

In the result, appeal of the assessee is allowed

ITA 3323/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] Smt. Nidhi Rani Vs Ito 1361, Sector-25, Part-Ii Ward-1, Panipat, Haryana-132103 Panipat Pan-Arrpr9400P Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. & Shri Saksham Agarwal, Ca Respondent By Shri Shyam Manohar Singh, Sr.Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 19.12.2025 Order

Section 142(1)Section 143Section 143(2)Section 143(3)Section 234ASection 250Section 68

…ITA No.3323/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Smt. Nidhi Rani vs ITO 1361, Sector-25, Part-II Ward-1, Panipat, Haryana-132103 Panipat PAN-ARRPR9400P APPELLANT RESPONDENT Appellant by Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. & Shri Saksham Agarwal, CA Respondent by Shri Shyam Manohar Singh, Sr.DR Date of Hearing 24.09.2025 Date of Pronouncement 19.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 30.…

ACIT, Range-1, Lucknow vs. Motor Fab Sales Pvt. Ltd., Lucknow

In the result, Departmental appeal bearing

ITA 431/LKW/2020[2017-18]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri H.S. Usmani, CIT(DR)
Section 115BSection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s Motor Fab Sales Pvt. Ltd. v. The DCIT/ACIT-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow TAN/PAN:AACCM5754E (Appellant) (Respondent) Assessment Year: 2017-18 TheACIT-1 v. M/s Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow TAN/PAN:AACCM5754E (Appellant) (Respondent) Assessee by: Shri Rakesh Garg, Advocate Revenue by: Shri H.S. Usmani, CIT(DR) O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: The…

M/S. Motor Fab Sales Pvt. Ltd., Lucknow vs. The DCIT/ACIT-4, Lucknow

In the result, Departmental appeal bearing

ITA 351/LKW/2020[2017-18]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri H.S. Usmani, CIT(DR)
Section 115BSection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s Motor Fab Sales Pvt. Ltd. v. The DCIT/ACIT-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow TAN/PAN:AACCM5754E (Appellant) (Respondent) Assessment Year: 2017-18 TheACIT-1 v. M/s Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow TAN/PAN:AACCM5754E (Appellant) (Respondent) Assessee by: Shri Rakesh Garg, Advocate Revenue by: Shri H.S. Usmani, CIT(DR) O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: The…

Shiv Shankar Cargo Movers Private Limited, New Delhi vs. ITO Ward 23(2), New Delhi

The appeal of the assessee is allowed

ITA 1724/DEL/2024[2017-18]Status: DisposedITAT Delhi21 May 2025AY 2017-18

Bench: Ms. Madhumita Royshiv Shankar Cargo Vs. Income Tax Officer Movers Private Limited Ware 36(2) 164, Transport Centre, 164, Transport Centre, New Sabji Mandi New Sabji Mandi Azad Pur Azad Pur Delhi – 110033 Delhi - 110033 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawcs3321F Appellant .. Respondent

For Appellant: Sh. Vaibhav Aggarwal, CA &For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 68

…P a g e | 1 Shiv Shankar Cargo Movers Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Shiv Shankar Cargo Vs. Income Tax Officer Movers Private Limited Ware 36(2) 164, Transport Centre, 164, Transport Centre, New Sabji Mandi New Sabji Mandi Azad Pur Azad Pur Delhi – 110033 Delhi - 110033 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWCS3321F Appellant .. Respondent Appellant by : Sh. Vaibhav Aggarwal, CA & Sh. Taran Pal, CA, Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 18.03.2025 Date of Pronouncement 21.05.2025 O R D E R PER MADHUMIT…

ACIT-Cir.20(1), Mumbai vs. Hitesh Joitkumar Jain, Mumbai

In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is allowed

ITA 2639/MUM/2024[2017]Status: DisposedITAT Mumbai01 Apr 2025

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(2), Pratiksha Tower, 2017/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central-400008 Mumbai-400012 [PAN: AIFPJ1531N] Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(1), Pratiksha Tower, 2639/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central- Mumbai-400012 400008 [PAN: AIFPJ1531N] Assessee by : Shri Nee…

Hitesh Joitkumar Jain, Mumbai Central vs. ACIT Circle-20(2) Mumbai, Piramal Chamber

ITA 2017/MUM/2024[2017-2018]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER | ITA No. | Α.Υ. | Appellant | Respondent | |---|---|---|---| | 2017/Mum/2024 | 2017-18 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400008 [PAN: AIFPJ1531N] | ACIT, Circle-20(2), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | | 2639/Mum/2024 | 2017-18 | ACIT, Circle-20(1), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400…

Om Vinyls Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Mumbai

In the result, appeal of the assessee is allowed

ITA 3549/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Feb 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Manish Ajudiya - CIT DR
Section 115BSection 115JSection 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Om Vinyls Private Limited Assistant Commissioner of 306/307/308, 3rd Floor, Income Tax, Vyapar Bhavan, Vs. Mumbai 49 P D Mello Road Mumbai - 400009 (PAN : AAAC07543H) (Appellant) (Respondent) Present for: Assessee : Shri Mehul Shah, CA Revenue : Shri Manish Ajudiya - CIT DR Date of Hearing : 19.11.2024 Date of Pronouncement : 13.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. C…

Jitendra Kumar Tahilramani, Jaipur vs. ITO Ward-2, Jaipur.

ITA 928/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Jan 2025AY 2017-18

Bench: Him.

For Appellant: Shri Rohan Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR (Th. V.C.)
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 928/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jitendra Kumar Tahilramani ITO, Vs. Shop No. 45, Ghee Walon Ka Ward-2, Rasta Johari Bazar, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPT 4166 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Rev…

Nitin Vijay, Jaipur vs. ITO Ward 1(4), Jaipur

ITA 12/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2024AY 2017-18
For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 44ASection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 12/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Nitin Vijay 84/130 K. V.-5, Madhyam Marg Mansarovar, Jaipur Vs. ITO, Ward -1(4), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AIZPV 3971 C अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rohan Sogani, CA राजस्व की ओर से / Revenue by : Sh. Anu…

ACIT, Circle-2(1)(1), Ahmedabad vs. Kunal Balmukund Agarwal, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 637/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 145Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 The ACIT, Kunal Balmukund Agarwal, Circle-2(1)(1), Plot No. 128-132, Ahmedabad Vs Gulab Nagar, OppL Gujarat Farm, Suex Farm Road, Behrampura, Gujarat-380002 (Appellant) PAN: BAQPA6164H (Respondent) Assessee Represented: None Revenue Represented: Shri Alpesh Parmar, Sr.D.R. Date of hearing : 22-08-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue as again…

DCIT, Central Cirlce-28, New Delhi vs. Hazoorilal Jewellers Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 432/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Aug 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumarhazoorilal Jewellers Pvt Ltd, Vs. Acit, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadch3922L Dcit, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) Pan:Aadch3922L Assessee By : Shri K. Sampath, Adv Shri Varun Kholi, Ca Revenue By: Ms. Anu Krishna Aggarwal, Cit Dr Date Of Hearing 16/05/2024 Date Of Pronouncement 13/08/2024

For Appellant: Shri K. Sampath, AdvFor Respondent: Ms. Anu Krishna Aggarwal, CIT DR
Section 115BSection 127Section 132Section 139(1)Section 139(5)Section 142(1)Section 143(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Hazoorilal Jewellers Pvt Ltd, Vs. ACIT, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) PAN:AADCH3922L DCIT, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) PAN:AADCH3922L Assessee by : Shri K. Sampath, Adv Shri Varun Kholi, CA Revenue by: Ms. Anu Krishna Aggarwal, CIT DR Date of Hearing 16/05/2024 Date of pronouncement 13/08/2024 O R D E R P…

Hazoorilal Jewellers Pvt. Ltd., New Delhi vs. ACIT, Central Cirlce-28, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 195/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Aug 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumarhazoorilal Jewellers Pvt Ltd, Vs. Acit, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadch3922L Dcit, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) Pan:Aadch3922L Assessee By : Shri K. Sampath, Adv Shri Varun Kholi, Ca Revenue By: Ms. Anu Krishna Aggarwal, Cit Dr Date Of Hearing 16/05/2024 Date Of Pronouncement 13/08/2024

For Appellant: Shri K. Sampath, AdvFor Respondent: Ms. Anu Krishna Aggarwal, CIT DR
Section 115BSection 127Section 132Section 139(1)Section 139(5)Section 142(1)Section 143(3)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Hazoorilal Jewellers Pvt Ltd, Vs. ACIT, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) PAN:AADCH3922L DCIT, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) PAN:AADCH3922L Assessee by : Shri K. Sampath, Adv Shri Varun Kholi, CA Revenue by: Ms. Anu Krishna Aggarwal, CIT DR Date of Hearing 16/05/2024 Date of pronouncement 13/08/2024 O R D E R P…

CIT 3(1)(1), Mumbai vs. M/S. Ramlal Jwellers Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed as well as Cross Objection of the assessee is dismissed as infructuous

ITA 1600/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Jul 2023AY 2017-18
Section 115BSection 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ACIT-3(1)(1) Vs. M/s. Ramlal Jewellers Mumbai Private Limited 10, Jalaram Estate M.G. Road Mulund (W) Mumbai – 400 080 PAN/GIR No.AACCR9512K (Appellant) .. (Respondent) CO No.63/Mum/2023 (Arising out of ITA No.1600/Mum/2023) (Assessment Year :2017-18) M/s. Ramlal Jewellers Vs. ACIT-3(1)(1) Private Limited Mumbai 10, Jalaram Estate M.G. Road Mulund (W) Mumbai – 400 080 PAN/GIR No.AACCR9512K (Appellant) .. (Respondent) Assessee by Shri Rahul Hakani Revenue by Smt. Mahita Nair Da…

Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Clayton Charles Pinto Mumbai. v. INT TAX WARD 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061 PAN: AXIPP2068E (Appellant) (Respondent) Assessee Represented by : Shri Bhupendra Shah, CA Department Represented by : Shri Soumedu Kumar Dash (Sr. AR) Date of conclusion of Hearing : 30.03.2023 Date of Pronouncement : 09.06.2023 O R D E R PER S. RIFAUR RAHMAN (AM) CLAYTON CHARLES PINT…

Thakordas Parekh & Sons, Na vs. Arivs.Income Tax Officer, Ward-5, Navsari

In the result, ground No. 2 & 3

ITA 167/SRT/2022[2017-18]Status: DisposedITAT Surat30 Mar 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.167/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2Nd Floor, Vs Navsari-396530 Income Tax Office, Pan No: Aabft 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05.01.2023 उ"घोषणा क" तार"ख/Date Of 30.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 23.03.2022 For Assessment Year 2017-18, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-5, Navsari / Assessing Officer In Assessment Order Passed Under Section 144 R.W.S143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Thakordas Parekh & Sons Of Assessing Officer In Rejecting The Books Of Accounts U/S 145(3) Of The Act.

Section 115BSection 144Section 145(3)Section 254(1)Section 68

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.167/SRT/2022 (AY 2017-18) (Hearing in Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2nd Floor, Vs Navsari-396530 Income Tax Office, PAN No: AABFT 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 05.01.2023 उ"घोषणा क" तार"ख/Date of 30.03.…

Mahesh Kumar Gupta, Jaipur vs. ACIT, Circle-4, Jaipur

In the result, appeal of the assessee is allowed

ITA 149/JPR/2022[2017-18]Status: DisposedITAT Jaipur23 Mar 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (C.A.) &For Respondent: Smt Runi Pal (Addl. CIT) a
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, AM vk;dj vihy la-@ITA. No. 149/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Mahesh Kumar Gupta ACIT 121 Govind Nagar East, Street No Vs. Circle-04, Jaipur 8 Amer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGHPG 0206 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajeev Sogani (C.A.) & Sh. Rohan Sogani (…

Naveen Kumar Sriram, Medak vs. ITO, Ward-1, Sangareddy

In the result, the appeal of the assessee is dismissed

ITA 634/HYD/2022[2017-18]Status: DisposedITAT Hyderabad30 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri T. Rajendra Prasad, C.AFor Respondent: Shri Kumar Adithya
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234BSection 69A

…ilers like PAN shops, mobile shops, hotels on the roads and kirana shops for selling the recharge coupons of Airtel etc and filed the following case laws in support of his case. 1. Sumati Dayal Vs. CIT (1995) 80 Taxman 89 SC. 2. Agason Global Vs. ACIT (2020) 115 Taxmann.com 342. 3. ACIT Vs. Hirapanna Jewellers 128 taxmann.com 291. 5.1. In support of the case of the assessee, the AR of the assessee had filed the following written submissions to the following effect; – “Submissions: The action of the AO in treating the cash deposited of Rs 475,500 as unexplained money U/S 69A is not legal and proper in view of the…

Mesers Supertech Forgings(India) Pvt.Ltd., Jalandhar vs. Deputy Commissioner of Income Tax, Circle IV, Jalandhar

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before: Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos.563/Asr/2018 Assessment Year 2010-11 M/s SupertechForgings (India) Pvt.Ltd. Vs. Dy.CIT, Circle- IV. Vill.Raowali,PathankotRoad, Jalandhar Jalandhar Pan No.AACCS0402M (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor CA and Veer Sain Aggarwal Adv Respondent by Sh. Rajinder Kaur CIT DR Date of Hearing 15.07.2021 Date of Pronouncement 25.08.2021 ORDER Per, Dr. M. L. MEENA, A. M.: This appeal has been filed by the assessee against the order of the l…

Agson Global (P.) Ltd. v. Assistant Commissioner of Income Tax, Central Circle-28, New Delhi (115 Taxmann.com 342) — Cited in 18 Judgments | BharatTax