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

Deputy Commissioner of Income Tax, Central Circle-4, Surat vs. Sahajanand Medical Technologies Limited, Surat

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 366/SRT/2025[2018-19]Status: DisposedITAT Surat19 Sept 2025AY 2018-19

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA R. KAMMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.364 & 366/SRT/2025 AYs: (2020-21 & 2018-19) (Physical hearing) DCIT, vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, JB Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFCS7694L (Appellant) (Respondent) Co. No.11/SRT/2025 (AY 2018-19) [Arising out of ITA No.366/SRT/2025] Sahajanand Medical Technologies vs. DCIT, Limited, Central Circle – 4, 221, C…

Deputy Commissioner of Income Tax, Central Circle-4, Surat vs. Sahajanand Medical Technologies Limited, Surat

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 364/SRT/2025[2020-21]Status: DisposedITAT Surat19 Sept 2025AY 2020-21

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA R. KAMMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.364 & 366/SRT/2025 AYs: (2020-21 & 2018-19) (Physical hearing) DCIT, vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, JB Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFCS7694L (Appellant) (Respondent) Co. No.11/SRT/2025 (AY 2018-19) [Arising out of ITA No.366/SRT/2025] Sahajanand Medical Technologies vs. DCIT, Limited, Central Circle – 4, 221, C…

Om Prakash Gupta, Sawai Madhopur vs. DCIT Central Circle -1, Jaipur

ITA 401/JPR/2025[2019-20]Status: DisposedITAT Jaipur18 Sept 2025AY 2019-20
For Appellant: Shri Tarun Mittal, CA &For Respondent: Shri Rajesh Ojha, CIT-DR &
Section 115BSection 153ASection 69

…aa aritcite aferpenr, TAGE =arails, TAGE IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR So Va. Mateeth, =r wees vd sf WSIS HAC TAMTS, CRIT UTR DB WAT BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, amare afte U./ITA Nos. 395 to 401/JP/2025 faeieor af / Assessment Years : 2013-14 to 2019-20 Om Prakash Gupta am | DCIT, 40, Jawahar Nagar Gulab Bagh,| Vs. | Central Circle-01, Sawaimadhopur Jaipur yori cea u./ofengare a. /PAN/GIR No.: ABNPG3260C arfrereft / Appellant ueaeit / Respondent faehRdt at six W/ Assessee by : Shri Tarun Mittal, CA & Shri Harshit Agarwal, CA, Word GI si…

Sh. Baljinder Kumar Aggarwal 171, Model Town Ludhiana, Punjab vs. Jatin Abbi the Assistant Commissioner of Income Tax Circle-1 Ludhiana, Punjab

In the result, appeal of the Assessee is partly allowed

ITA 689/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh17 Sept 2025AY 2012-2013

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 689/Chd/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The Acit, 171, Model Town, Circle-1, Vs Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Bmcpk7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit, Dr तारीख/Date Of Hearing : 21.08.2025 उदघोषणा क" तारीख/Date Of Pronouncement : 17.09.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 689/CHD/2024 िनधा"रण वष" / Assessment Year : 2012-13 बनाम Shri Baljinder Kumar Aggarwal, The ACIT, 171, Model Town, Circle-1, VS Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: BMCPK7473A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT, DR तारीख/Date of Hearing : 21.08.2025 उदघोषणा क" तारीख…

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

The appeal of the assessee is Allowed on the

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…e conducted close to the limitation date, and no effective or objective opportunity was granted to assessee to lawfully defend itself. The assessee relied upon the decision of the Hon'ble Supreme Court in the case of Andaman Timbers Industries Vs CCE, (2015)[(127 DTR 241) (SC)], which has laid down the dictum that right of cross examination is an important right available to the assessee and not providing opportunity to cross examine will amount to violation of principles of natural justice, which is a serious flaw, rendering the order, a nullity. 92. The assessee further submitted that during the assessment pro…

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

The appeal of the assessee is Allowed on the

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

…e conducted close to the limitation date, and no effective or objective opportunity was granted to assessee to lawfully defend itself. The assessee relied upon the decision of the Hon'ble Supreme Court in the case of Andaman Timbers Industries Vs CCE, (2015)[(127 DTR 241) (SC)], which has laid down the dictum that right of cross examination is an important right available to the assessee and not providing opportunity to cross examine will amount to violation of principles of natural justice, which is a serious flaw, rendering the order, a nullity. 92. The assessee further submitted that during the assessment proc…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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 Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Sh. Mahendra Kumar Goyal, Sikar vs. DCIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 498/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Sept 2025AY 2020-21
For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण, जयपुर न्यायापीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राजेश कमल्श जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष /Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal Ward No. 2, Shahpura Road Neem Ka Thana, Sikar बनाम Vs. ACIT/DCIT Central Circle-03, Jaipur स्थापी लेखा सं./GIR No.: ACFPG0306G अपीलार्थी/ Appellant प्रترथी/Respondent निर्धािरती की ओर से / Assessee by : Shri…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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 Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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 Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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 Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Ashok Nariyani, Jaipur vs. ACIT, Circle-5, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1532/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Sept 2025AY 2017-18
For Appellant: Sh.Deepak Sharma, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 131Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डॉ. एम. एल. मीना, लेखा सदस्य एवं डॉ. एस. सीतालक्ष्मी, न्यायिक सदस्य के समक्ष BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM आयकर अपील सं./ITA. No. 1532/JPR/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Ashok Nariyani बनाम The ACIT, Manisha Agencies, 7B Joshi Colony, Vs. Circle-5, Near Pondrik Park, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AFWPN0855K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh.Deepak Sharma, Adv. & Sh. Deepak Gupta, C.A. राजस्व…

Zalavadiya Kalubhai Mohanbhai, HUF, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 806/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Abhijit, Sr. D.R
Section 10(38)Section 142(1)Section 143(2)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16 Zalavadiya Kalubhai The ITO, Mohanbhai HUF, Ward-5(3)(1), B-48, Shaktidhara Vs Ahmedabad Colony, Behind Dinesh (Respondent) Chambers, India Colony, Bapugnar, Ahmedabad PAN: AADHP0829D (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Kushal Fofaria, A.R. Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 17-07-2025 Date of pronouncement : 04-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appea…

Ashu Rani, Yamuna Nagar vs. Commissioner Appeal, New Delhi

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

ITA 683/CHANDI/2025[2019-2020]Status: DisposedITAT Chandigarh25 Aug 2025AY 2019-2020

Bench: The Ld. Cit(A) Who Has Confirmed The Addition, Holding That The Assessee Had Not Satisfactorily Explained The Source Of The On-Money Investment.

For Appellant: Shri Manoj Lamba, C.AFor Respondent: Smt. Surinder Kaur Waraich, Addl. CIT, Sr. DR (Virtual)
Section 131Section 147Section 250Section 69

…. The impugned addition has been made solely on the basis of the statement of the assessee’s husband, and admittedly no opportunity of cross-examination was afforded. It is settled law, as held by the Hon’ble Supreme Court in Andaman Timber Industries v. CCE (281 CTR 241), that denial of cross-examination when such statement is relied upon constitutes a serious infirmity and results in violation of the principles of natural justice. However, in the facts of the present case, the record reveals that the Revenue had required the assessee to join the investigation and to depose, but instead she permitted her husband…

DCIT- Central Circle-2(4), Kolkata vs. Vikrma Impex Private Limited, Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 317/KOL/2025[2020-21]Status: DisposedITAT Kolkata25 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 132Section 133(6)Section 153ASection 68Section 69C

…following case laws: Hon’ble Calcutta High Court in the case of PCIT vs. M/s Naina Distributors Pvt. Ltd. in ITAT 113/2023 IA No. GA/1/2023 dated 28.06.2023 7. Supreme Court’s ruling in Andaman Timber Industries vs. Commissioner of Central Excise, Kolkata-II, 281 CTR 241. 8. The appellant also relied upon following case laws: (i)Hon’ble Gujarat High Court in the case of Commissioner of Income Tax -vs- Ayachi Chandrashekhar Narsangji [2014] 42 taxmann.com 251 (Gujarat). (ii)Hon'ble Gujarat High Court in the case of CIT s. Mahavir Crimpers 95 Taxman.com 323 (Guj). (iii) CIT vs. Karaj Singh (2011) 15 txmann.com 70 (…

DCIT, CC-2(4), Kolkata vs. Vikrma Impex Private Limited, Kolkata

In the result, both the appeals of the revenue are dismissed

ITA 316/KOL/2025[2019-20]Status: DisposedITAT Kolkata25 Aug 2025AY 2019-20

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 132Section 133(6)Section 153ASection 68Section 69C

…following case laws: Hon’ble Calcutta High Court in the case of PCIT vs. M/s Naina Distributors Pvt. Ltd. in ITAT 113/2023 IA No. GA/1/2023 dated 28.06.2023 7. Supreme Court’s ruling in Andaman Timber Industries vs. Commissioner of Central Excise, Kolkata-II, 281 CTR 241. 8. The appellant also relied upon following case laws: (i)Hon’ble Gujarat High Court in the case of Commissioner of Income Tax -vs- Ayachi Chandrashekhar Narsangji [2014] 42 taxmann.com 251 (Gujarat). (ii)Hon'ble Gujarat High Court in the case of CIT s. Mahavir Crimpers 95 Taxman.com 323 (Guj). (iii) CIT vs. Karaj Singh (2011) 15 txmann.com 70 (…

Aamya Resources LLP, Andheri East vs. ITO, Ward 24(1)(1) Mumbai, Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 4423/MUM/2025[2016-17]Status: DisposedITAT Mumbai21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Om Prakash Kantvs. Ito, Ward 24(1)(1) Aamya Resources Llp Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. Pan/Gir No. Abcfa4651A (Applicant) (Respondent) Assessee By Shri Satish Aggarwal (Virtually Appear) Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 21.08.2025 Date Of Pronouncement 24.09.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 11.10.2019 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre / Cit(A), Mumbai For The Assessment Year 2015- 16. 2. Although, Assessee Had Raised Number Of Grounds In The Present Appeal But At The Outset Ld. Ar Pressed Ground No.4 Which Is Legal In Question & It Goes To The Roots Of The Case. Therefore, We Have Decided To Adjudicate This Ground Firstly, Ground No. 4, Which Is Reproduced Herein Below:

Section 148Section 149Section 151Section 250Section 3(1)

…om 378 (Delhi)/[2024] 463 ITR 702 (Delhi) [05-01-2024] 10. Abhinav Jindal (HUF) Vs. ITO [2024] 166 taxmann.com 536 (Delhi) 11. .Bhagwan Sahai Sharma v. Deputy Commissioner of Income-tax, [2025] 305 Taxman 387 (Delhi) [14-05-2025] 12. Andaman Timber Industries 281 CTR 241 (SC) 6. Therefore, considering the entire circumstances as well as legal prepositions discussed by us above and keeping in view the principles of ‘stare decisis’ we are also of the view that since in the present case the notice u/s 148 of the Act has been issued in contravention to Sec. 151(ii) of the Act, therefore the same is bad in law and th…

Sunshine Technobuild Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

Accordingly ground no. 1 raised by the assessee stands allowed

ITA 592/MUM/2025[2011-12]Status: DisposedITAT Mumbai20 Aug 2025AY 2011-12

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 151Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 592/Mum/2025 Assessment Year: 2011-12 Sunshine Technobuild Vs. Dcit Cc 4(1) Private Limited Room No. 418 & 420, 601, 6th Floor, Sunshine 4th Floor, Kautilya Plaza, Naigaon Cross Bhavan, C-41 to C- Road, Dadar East, 43, G Block, Bandra Mumbai- 400014 Kurla Complex, PAN:AAMCS1390Q Bandra(E), Mumbai-400051 (Appellant) (Respondent) Appellant by Shri Vinod Kumar Bindal & Shri Satish Kumar Respondent by Shri Leyaqat Ali Aafaqui, SR. A.R. Date of Hearing 24.0…

Sadhu Ram Gupta, Dhuri, Sangrur vs. ITO, Ward-1, Malerkotla, Punjab

In the result, both the appeals are allowed

ITA 874/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh12 Aug 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 873 & 874/Chd/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The Ito, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./Pan No: Addpg0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 23.07.2025 & 21.07.2025 Date Of Pronouncement : 12.08.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 132Section 147Section 153C

…recovered but that cannot be the evidence, solely on whose basis addition can be made. At this stage, we deem it appropriate to make reference to the judgement of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs Commissioner of Central Excise 281 CTR 241 (S.C.) wherein the Hon'ble Supreme Court has propounded that if a witness was not put for cross-examination, then statement recorded against a person from his back will not be used in evidence. Para 6 of the judgement reads as under : “6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority thoug…

Sadhu Ram Gupta, Dhuri, Sangrur vs. ITO, Ward-1, Malerkotla, Punjab

In the result, both the appeals are allowed

ITA 873/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh12 Aug 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 873 & 874/Chd/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The Ito, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./Pan No: Addpg0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 23.07.2025 & 21.07.2025 Date Of Pronouncement : 12.08.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 132Section 147Section 153C

…recovered but that cannot be the evidence, solely on whose basis addition can be made. At this stage, we deem it appropriate to make reference to the judgement of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs Commissioner of Central Excise 281 CTR 241 (S.C.) wherein the Hon'ble Supreme Court has propounded that if a witness was not put for cross-examination, then statement recorded against a person from his back will not be used in evidence. Para 6 of the judgement reads as under : “6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority thoug…