What is Aluminium Industries (P.) Ltd. v. CIT authority for?

Addition to the profit of an assessee cannot be made solely on the ground of low profits without a specific finding that the assessee's accounts are incorrect or incomplete. The Assessing Officer cannot dispute the assessee's method of accounting or claim a change in method without justification.

How many judgments cite Aluminium Industries (P.) Ltd. v. CIT?

38 judgments on BharatTax cite Aluminium Industries (P.) Ltd. v. CIT (80 Taxmann 184), spanning 2015 to 2025.

Which sections of the Income Tax Act does Aluminium Industries (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 132(44), Section 133A, Section 143(3), Section 153A, Section 153C, Section 271(1)(a).

Aluminium Industries (P.) Ltd. v. CIT (80 Taxmann 184)

DCIT, Cir-3(1), Kolkata vs. M/S. Darpan Vinimay Pvt. Ltd, Kolkata

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

ITA 704/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Mar 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

…ITA No. 704/Kol/2017 A.Y. 2012-2013 M/s. Darpan Vinimay Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 704/KOL/2017 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.................................Appellant Circle-3(1), Kolkata, Aayakar Bhawan, 4th Floor, Room No. 19, P-7, Chowringhee Square, Kolkata-700 069 -Vs.- M/s. Darpan Vinimay Pvt. Limited,......................................Respondent 1/H/23, Ramesh Dutta Street, Kolkata-700 006 [PAN: AACCD 0992 M] Ap…

Rama Dairy, Bulandshahr vs. ACIT, Circle, Bulandshahr

In the result, the appeal of assessee is allowed in the aforesaid manner

ITA 5309/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Jan 2019AY 2012-13

Bench: Sh. H.S. Sidhuassessment Year: 2012-13

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2012-13 RAMA DAIRY, BULANDSHAHR, Vs. ACIT, CIRCLE BULANDSHAHR SIYANA ROAD, UTTAR PRADESH C/O RAJ KUMAR & ASSOCIATES, CAS, L-7A (LGF), SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AABFR0404Q) (Appellant) (Respondent) Assessee by Sh. Raj Kumar, CA Department by Sh. S.L. Anuragi, Sr. DR. ORDER The assessee has filed the appeal against the impugned order dated 24.5.2016 passed by Ld. CIT(A), Ghaziabad relevant to assessment year 2012-13 on the following grounds:- 1. That under the facts…

The DCIT, Circle-3, Surat vs. M/S. Sai Enterprise, Surat

In the result, penalty appeal for A

ITA 2373/AHD/2014[2010-11]Status: DisposedITAT Surat14 Nov 2018AY 2010-11

Bench: C .M. Garg & O. P. Meenaआ सं अ

Section 133ASection 14Section 69Section 69A

…ted by a qualified CA, there is no adverse remarks from him in his report. Therefore, relying in the case of Alluminium Industries Sai Enterprise Vs. DCIT, Circle-3, Surat /I.T.A. No’s.2372 & 2373/Ahd/2014/A.Y.2010-11 Page 8 of 16 Pvt. Ltd., vs. CIT [1995] 80 Taxmann 184 (Guwahati) submitted that the addition to the profit of the assessee made purely on the ground that it was low without giving a specific finding that the accounts of the assessee were not correct and complete. The AO has neither disputed the method of accounting nor stated that there is a change in the method of accounting regularly followed.…

M/S. Mehta Construction Company, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessee i

ITA 6724/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Oct 2018AY 2012-13

Bench: Shri N. K. Billaiya & Sh. Narendra Chodhary

For Appellant: Mrs. Ranojain, AdvocateFor Respondent: Ms. Ashima Neb, Sr. DR

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’, NEW DELHI) BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. NARENDRA CHODHARY, JUDICIAL MEMBER ITA No:-6857/Del/2015 (Assessment Year: 2011-12) M/s Mehta Construction Company ACIT R-695, 2nd Floor, New Rajinder Vs. Circle – 62 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT ITA No:-6724/Del/2016 (Assessment Year: 2012-13) M/s Mehta Construction Company DCIT R-695, 2nd Floor, New Rajinder Vs. Circle – 63 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT Assessee by : Mrs. Ranojain, Advocate Sh. Pran…

M/S Mehta Construction Company, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee i

ITA 6857/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Oct 2018AY 2011-12

Bench: Shri N. K. Billaiya & Sh. Narendra Chodhary

For Appellant: Mrs. Ranojain, AdvocateFor Respondent: Ms. Ashima Neb, Sr. DR

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’, NEW DELHI) BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. NARENDRA CHODHARY, JUDICIAL MEMBER ITA No:-6857/Del/2015 (Assessment Year: 2011-12) M/s Mehta Construction Company ACIT R-695, 2nd Floor, New Rajinder Vs. Circle – 62 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT ITA No:-6724/Del/2016 (Assessment Year: 2012-13) M/s Mehta Construction Company DCIT R-695, 2nd Floor, New Rajinder Vs. Circle – 63 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT Assessee by : Mrs. Ranojain, Advocate Sh. Pran…

Avery Dennison (I) Pvt. Ltd, New Delhi vs. ACIT, Circle-3(2), New Delhi

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

ITA 7183/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Jun 2018AY 2013-14

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2013-14 M/S. Avery Dennison (I) Pvt. Vs. Acit, Ltd., Circle -3(2), New Delhi P-24, Green Park Extension, New Delhi, Delhi Pan :Aaaca6163D (Appellant) (Respondent) Appellant By Sh. Vishal Kalra, Adv. & Sh. S.S. Tomar, Adv. Respondent By Sh. H.K. Choudhary, Cit(Dr) Date Of Hearing 20.06.2018 Date Of Pronouncement 27.06.2018 Order

Section 144Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Avery Dennison (I) Pvt. Vs. ACIT, Ltd., Circle -3(2), New Delhi P-24, Green Park Extension, New Delhi, Delhi PAN :AAACA6163D (Appellant) (Respondent) Appellant by Sh. Vishal Kalra, Adv. & Sh. S.S. Tomar, Adv. Respondent by Sh. H.K. Choudhary, CIT(DR) Date of hearing 20.06.2018 Date of pronouncement 27.06.2018 ORDER PER O.P. KANT, A.M.: This appeal has been filed by the assessee against the order dated 31/10/2017 passed by the Deputy Commi…

The Dy. Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad vs. Real Strips Ltd., Ahmedabad

In the result, Revenue’s appeal is dismissed

ITA 2255/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad31 May 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.2255/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Dcit, M/S. Real Strips Ltd., बनाम/ Cir – 3(1)(2), 401-402, Florence, Vs. Ahmedabad. Opp. Ashram Road, Post Office, Ashram Road, Ahmedabad. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcr 2893 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Saurabh Singh, Sr. D.R. ""यथ" क" ओर से/Respondent By : Shri P. D. Shah, A.R.

For Appellant: Shri Saurabh Singh, Sr. D.RFor Respondent: Shri P. D. Shah, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD olhe vgen] ys[kk lnL;, के सम"। सव"ी राजपाल यादव "या"यक सद"य एवं olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2255/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, M/s. Real Strips Ltd., बनाम/ Cir – 3(1)(2), 401-402, Florence, Vs. Ahmedabad. Opp. Ashram Road, Post Office, Ashram Road, Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCR 2893 N .. (अपीलाथ" /Appellant…