Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

Tarun Sharda Joint Commissioner of Income Tax (in Situ) Circle-I, Ludhiana vs. Sharmanji Yarns Private Limited, Ludhiana

Appeal stands dismissed

ITA 340/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh17 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.340/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Vs. Ludhiana – 141001 Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.331/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) – Ld. DR
Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.340/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2020-21) JCIT (In situ) M/s Sharmanji Yarns Pvt. Ltd. Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Vs. Ludhiana – 141001 Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./PAN/GIR No. AAHCS-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.331/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2020-21) M/s Sharmanji Yarns Pvt. L…

Sharmanji Yarns Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle -1, Ludhiana

Appeal stands dismissed

ITA 331/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh17 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.340/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Vs. Ludhiana – 141001 Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.331/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) – Ld. DR
Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.340/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2020-21) JCIT (In situ) M/s Sharmanji Yarns Pvt. Ltd. Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Vs. Ludhiana – 141001 Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./PAN/GIR No. AAHCS-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.331/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2020-21) M/s Sharmanji Yarns Pvt. L…

Lilaram, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 5557/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Akhraj Pukhraj Chopra, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 5555/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Lilaram, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 5554/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Akhraj Pukhraj Chopra, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 5553/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Nov 2025AY 2019-20

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 132Section 153Section 153CSection 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/d…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

In the result, all appeals filed by the assessee are allowed

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19
Section 131Section 132

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Arvind Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. v. The ACIT, Central Circle-3(1), Chennai. [PAN: AAFPA 6259 G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by सुनवाईक…

Deputy Commissioner of Income Tax, Delhi vs. Indian Hydro Electric Power Pvt. Ltd., Delhi

ITA 3907/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Nov 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 132Section 132(4)Section 153ASection 250Section 68Section 69C

…ITA Nos.3906 & 3907/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3906 & 3907/Del/2023 [Assessment Years : 2018-19 & 2019-20] DCIT, Central Circle-20, vs Indian Hydro Electric Room No.269A, 2nd Floor Power Pvt. Ltd. E-2, ARA Centre 921A, 9th Floor, Devika Jhandewalan Extension Towers, Nehru Place New Delhi-110055. Delhi-110019. PAN-AADCT7087J APPELLANT RESPONDENT Revenue by Shri Dayainder Singh Sidhu, CIT DR Assessee by Shri Gaurav Jain, Adv. & Shri Tarun Chanana, Adv Date of Hearing 20.08.2025…

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. Indian Hydro Electric Power Pvt. Ltd., Delhi

ITA 3906/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Nov 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 132Section 132(4)Section 153ASection 250Section 68Section 69C

…ITA Nos.3906 & 3907/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3906 & 3907/Del/2023 [Assessment Years : 2018-19 & 2019-20] DCIT, Central Circle-20, vs Indian Hydro Electric Room No.269A, 2nd Floor Power Pvt. Ltd. E-2, ARA Centre 921A, 9th Floor, Devika Jhandewalan Extension Towers, Nehru Place New Delhi-110055. Delhi-110019. PAN-AADCT7087J APPELLANT RESPONDENT Revenue by Shri Dayainder Singh Sidhu, CIT DR Assessee by Shri Gaurav Jain, Adv. & Shri Tarun Chanana, Adv Date of Hearing 20.08.2025…

Ratnadeep Infrastructure Private Limited, Ahmedabad vs. Income Tax Officer, Old Ward 3(1)(3), New Ward 3(1)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1491/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.1490/Ahd/2025, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.1491/Ahd/2025, Asst.Year 2012-13 Ratnadeep Infrastructure The Income Tax Officer बनाम/ Private Limited Old Ward-3(1)(3) V/S. 126, 1St Floor New 3 (1) (2) Neelam Shopping Center Krishna Nagar Chowk Ahmedabad – 382 346 "थायी लेखा सं./Pan: Aaecr 5728 F (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Abhijit, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Of Even Date 01/07/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2011-2012 & 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.1490/Ahd/2025 For Ay 2011-12:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Abhijit, Sr.DR
Section 131Section 143(1)Section 143(3)Section 147Section 250Section 271(1)(c)Section 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “B“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं /ITA No.1490/Ahd/2025, Asst.Year 2011-12 2. आयकर अपील सं /ITA No.1491/Ahd/2025, Asst.Year 2012-13 Ratnadeep Infrastructure The Income Tax Officer बनाम/ Private Limited Old Ward-3(1)(3) v/s. 126, 1st Floor New 3 (1) (2) Neelam Shopping Center Krishna Nagar Chowk Ahmedabad – 382 346 "थायी लेखा सं./PAN: AAECR 5728 F (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by…

Ratnadeep Infrastructure Private Limited, Ahmedabad vs. Income Tax Officer, Old Ward 3(1)(3) New Ward3(1)(2)), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1490/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.1490/Ahd/2025, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.1491/Ahd/2025, Asst.Year 2012-13 Ratnadeep Infrastructure The Income Tax Officer बनाम/ Private Limited Old Ward-3(1)(3) V/S. 126, 1St Floor New 3 (1) (2) Neelam Shopping Center Krishna Nagar Chowk Ahmedabad – 382 346 "थायी लेखा सं./Pan: Aaecr 5728 F (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Abhijit, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Of Even Date 01/07/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2011-2012 & 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.1490/Ahd/2025 For Ay 2011-12:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Abhijit, Sr.DR
Section 131Section 143(1)Section 143(3)Section 147Section 250Section 271(1)(c)Section 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “B“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं /ITA No.1490/Ahd/2025, Asst.Year 2011-12 2. आयकर अपील सं /ITA No.1491/Ahd/2025, Asst.Year 2012-13 Ratnadeep Infrastructure The Income Tax Officer बनाम/ Private Limited Old Ward-3(1)(3) v/s. 126, 1st Floor New 3 (1) (2) Neelam Shopping Center Krishna Nagar Chowk Ahmedabad – 382 346 "थायी लेखा सं./PAN: AAECR 5728 F (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by…

Yogendrakumar Ramavtar Agarwal, Surat vs. ITO, Ward-1(2)(1), Surat

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

ITA 882/SRT/2025[2009-10]Status: DisposedITAT Surat30 Oct 2025AY 2009-10

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2009-2010 Yogendrakumar Ramavtar Ito, Ward-1(2)(5), Agarwal, Surat Current Jurisdiction: 2053-Mahaveer Textile Market, Vs. Ito, Ward 1(2)(1), Ring Road, Textile Area, Aayakar Bhavan, Near Majura Surat-395002. Gate, Opp. New Civil Hospital, Surat-395001 Pan No. Aarpa 7623 C Appellant Respondent

For Respondent: Mr. Rasesh Shah, CA
Section 147Section 148Section 69Section 69C

…nless duly confronted and proved. of an addition unless duly confronted and proved. 6.6 Likewise, in Andaman Timber Industries v. Commissioner of Andaman Timber Industries v. Commissioner of Andaman Timber Industries v. Commissioner of Central Excise [(2015) 281 CTR 241 (SC)], the Supreme Cou [(2015) 281 CTR 241 (SC)], the Supreme Cou [(2015) 281 CTR 241 (SC)], the Supreme Court held that denial of cross held that denial of cross-examination of witnesses whose examination of witnesses whose statements form the basis of an order is a serious flaw that statements form the basis of an order is a serious flaw that s…

Jatinder Gupta, Jalandhar vs. DCIT, Jalandhar

ITA 554/ASR/2024[2014-15]Status: DisposedITAT Amritsar27 Oct 2025AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं. / Ita No. 554/Asr/2024 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Jatinder Gupta Dcit (Prop. Mahajan Molasses Co.) बनाम/ Circle-4 Gt Road, Dyalpur, Jalandhar Jalandhar-144001 Vs. Punjab-144001 "ायीलेखासं./Pan. Aempg-6663-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No. 484/Asr/2024 (िनधा"रण वष" / Assessment Year: 2014-15) Acit Shri Jatinder Gupta Circle-4, Jalandhar-144001 बनाम/ (Prop. Mahajan Molasses Co.) Punjab Gt Road, Dyalpur, Jalandhar Vs. Punjab-144001 "ायी लेखा सं./Pan. Aempg-6663-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Ashray Sarna (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Jivandeep Singh Kahlon (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 27/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2014-15 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)]

For Appellant: Sh. Ashray Sarna (CA) – Ld. ARFor Respondent: Shri Jivandeep Singh Kahlon (CIT) – Ld. DR
Section 131Section 142(1)Section 143(3)Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. आयकर अपील सं. / ITA No. 554/ASR/2024 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Jatinder Gupta DCIT (Prop. Mahajan Molasses Co.) बनाम/ Circle-4 GT Road, Dyalpur, Jalandhar Jalandhar-144001 Vs. Punjab-144001 "ायीलेखासं./PAN. AEMPG-6663-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No. 484/ASR/2024 (िनधा"रण वष" / Assessment Year: 2014-15) ACIT Shri Jatinder Gupta Circle-4, Jalandhar-144001 बनाम/ (Prop. Mahajan Molasses C…

ACIT, Circle-4, Jalandhar, C.R. Building, Civil Lines vs. Sh. Jatinder Gupta, Jalandhar

ITA 484/ASR/2024[2014-15]Status: DisposedITAT Amritsar27 Oct 2025AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं. / Ita No. 554/Asr/2024 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Jatinder Gupta Dcit (Prop. Mahajan Molasses Co.) बनाम/ Circle-4 Gt Road, Dyalpur, Jalandhar Jalandhar-144001 Vs. Punjab-144001 "ायीलेखासं./Pan. Aempg-6663-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No. 484/Asr/2024 (िनधा"रण वष" / Assessment Year: 2014-15) Acit Shri Jatinder Gupta Circle-4, Jalandhar-144001 बनाम/ (Prop. Mahajan Molasses Co.) Punjab Gt Road, Dyalpur, Jalandhar Vs. Punjab-144001 "ायी लेखा सं./Pan. Aempg-6663-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Ashray Sarna (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Jivandeep Singh Kahlon (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 27/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Cross-Appeals For Assessment Year (Ay) 2014-15 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)]

For Appellant: Sh. Ashray Sarna (CA) – Ld. ARFor Respondent: Shri Jivandeep Singh Kahlon (CIT) – Ld. DR
Section 131Section 142(1)Section 143(3)Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. आयकर अपील सं. / ITA No. 554/ASR/2024 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Jatinder Gupta DCIT (Prop. Mahajan Molasses Co.) बनाम/ Circle-4 GT Road, Dyalpur, Jalandhar Jalandhar-144001 Vs. Punjab-144001 "ायीलेखासं./PAN. AEMPG-6663-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No. 484/ASR/2024 (िनधा"रण वष" / Assessment Year: 2014-15) ACIT Shri Jatinder Gupta Circle-4, Jalandhar-144001 बनाम/ (Prop. Mahajan Molasses C…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1999/CHNY/2025[2021-22]Status: DisposedITAT Chennai24 Oct 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT
Section 132Section 250Section 270ASection 270A(9)(e)

…her submitted that since opportunity of cross examination not provided, the same renders the assessment invalid. For this proposition, the Ld. AR placed reliance on the following decisions of the Hon’ble Supreme Court: Andaman Timber Industries v CCE [2015] 281 CTR 241 (SC) Kishinchand Chellaram v CIT [1980] 125 ITR 713 (SC) The Ld. AR in this regard submitted that the assessee during the course of assessment proceedings had specifically requested for an opportunity to cross examine which was denied by the Assessing Officer for the following reasons: a) That Shri.Suresh Kumar Khatri has only identified the J…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1998/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT
Section 132Section 250Section 270ASection 270A(9)(e)

…her submitted that since opportunity of cross examination not provided, the same renders the assessment invalid. For this proposition, the Ld. AR placed reliance on the following decisions of the Hon’ble Supreme Court: Andaman Timber Industries v CCE [2015] 281 CTR 241 (SC) Kishinchand Chellaram v CIT [1980] 125 ITR 713 (SC) The Ld. AR in this regard submitted that the assessee during the course of assessment proceedings had specifically requested for an opportunity to cross examine which was denied by the Assessing Officer for the following reasons: a) That Shri.Suresh Kumar Khatri has only identified the J…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, Central Circle-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1997/CHNY/2025[2019-20]Status: DisposedITAT Chennai24 Oct 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT
Section 132Section 250Section 270ASection 270A(9)(e)

…her submitted that since opportunity of cross examination not provided, the same renders the assessment invalid. For this proposition, the Ld. AR placed reliance on the following decisions of the Hon’ble Supreme Court: Andaman Timber Industries v CCE [2015] 281 CTR 241 (SC) Kishinchand Chellaram v CIT [1980] 125 ITR 713 (SC) The Ld. AR in this regard submitted that the assessee during the course of assessment proceedings had specifically requested for an opportunity to cross examine which was denied by the Assessing Officer for the following reasons: a) That Shri.Suresh Kumar Khatri has only identified the J…

M/S. Sabari Diamonds & Jewels, Tirupur vs. DCIT, CC-3(3), Chennai

In the result, captioned appeals of the assessee are allowed

ITA 1996/CHNY/2025[2018-19]Status: DisposedITAT Chennai24 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1996 To 1999/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22 V. M/S. Sabari Diamonds & Jewels, The Dcit, 6, Sabari Street, Central Circle-3(3), Binny Compound, Chennai. Tirupur-641 601. [Pan: Abgfs 4243 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. Banusekar, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT
Section 132Section 250Section 270ASection 270A(9)(e)

…her submitted that since opportunity of cross examination not provided, the same renders the assessment invalid. For this proposition, the Ld. AR placed reliance on the following decisions of the Hon’ble Supreme Court: Andaman Timber Industries v CCE [2015] 281 CTR 241 (SC) Kishinchand Chellaram v CIT [1980] 125 ITR 713 (SC) The Ld. AR in this regard submitted that the assessee during the course of assessment proceedings had specifically requested for an opportunity to cross examine which was denied by the Assessing Officer for the following reasons: a) That Shri.Suresh Kumar Khatri has only identified the J…

Deputy Commissioner of Income Tax, Central Circel-4, Surat vs. Bhartiben Bholabhai Radadiya, Surat

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 980/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.966/SRT/2024 Assessment Year: 2021-22 (Hybrid hearing) Dy. Commissioner of Income Shri Mehul Vinubhai Radadiya बनाम/ tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AJGPR 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.970/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income…

Deputy Commissioner of Income Tax, Central Circle- 4, Surat vs. Ankur Bholabhai Radadiya, Surat

In the result, addition u/s 69A is set aside to the file of AO and addition of income from house property as business income is dismissed

ITA 979/SRT/2024[2021-22]Status: DisposedITAT Surat16 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.966/Srt/2024 Assessment Year: 2021-22 (Hybrid Hearing) Dy. Commissioner Of Income Shri Mehul Vinubhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajgpr 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.970/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Ankit Bholabhai Radadiya बनाम/ Tax, Central Circle – 4, Surat, Plot No.07, Adarsh Society, Nr. Vs. Aaykar Bhawan, Majura Gate, Gokulam Diary, Athwalines, Surat- Surat-395 001 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aztpr 2029 N (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.971/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Parshottambhai Bachubhai बनाम/ Tax, Central Circle – 4, Surat, Radadiya Vs. Room No.508, Aaykar 41/42 Om Nagar Society, Nr Puna Bhawan, Majura Gate, Surat- Octroi Naka Parvat Patiya, Surat- 395 001 395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpr 3605 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.973/Srt/2024 Assessment Year: 2021-22 Dy. Commissioner Of Income Shri Rahulkumar Vinubhai बनाम/ Tax, Central Circle – 4, Surat Radadiya Vs. Room No.508, Aaykar 45, Saifee Co-Op. Housing Society

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.966/SRT/2024 Assessment Year: 2021-22 (Hybrid hearing) Dy. Commissioner of Income Shri Mehul Vinubhai Radadiya बनाम/ tax, Central Circle – 4, Surat, 101, Mangal Deep Apartment, Vs. Aaykar Bhawan, Majura Gate, Kapodara Road, Om Nagar, Parvat Surat-395 001 Patia, Surat-395 010 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AJGPR 7928 B (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.970/SRT/2024 Assessment Year: 2021-22 Dy. Commissioner of Income…