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

Disha Resources Ltd. (Formerly Known As Arihant Avenues and Credit Limited.), Ahmedabad vs. The ACIT, Central Circle-2(1), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 534/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Pritesh Shah, ARFor Respondent: Shri Suresh Chand Meena, Sr. DR
Section 131Section 142(1)Section 143(2)Section 147Section 148Section 35(1)(ii)Section 35(1)(iii)

…250. 5. In ground no. 6 the appellant is claiming that opportunity of cross examination was not provided to it. The appellant is placing reliance on the judgment of the Hon'ble Supreme Court of India in the case of Andaman Timber Industries vs CCE(SC) (2015) 281 CTR 241 (2015) 127 DTR 241. In the instant case the Investigation was conducted to examine the affairs of M/s Arvindo Institute of Applied Scientific Research Trust. During the course of such investigation the Assessing Officer thereof examined the chief trustee who confessed that the said trust was providing entries to various entities for claiming bogu…

Karunya Educational and Research Trust, Chennai vs. DCIT, Central Circle-3(1), Chennai

ITA 803/CHNY/2025[2021-22]Status: DisposedITAT Chennai07 Jul 2025AY 2021-22

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./Ita Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./Ita Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./Ita Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./Ita Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya Educational & Vs. Deputy Commissioner Of Income Tax, Research Trust, Central Circle-3(1), No.16, Dr.D.G.S.Dhinakaran Road, Chennai. Raja Annamalaipuram, Chennai-600 028. [Pan:Aaatk0225H] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Nagaprasad, Advocate & Ms.S.Revathy, F.C.A. प्रत्यर्थी की ओर से /Respondent By : Mr. M.K.Biju, Cit Dr सुनवाई की तारीख/Date Of Hearing : 05.06.2025 घोषणा की तारीख /Date Of Pronouncement : 07.07.2025

For Appellant: Mr. V.Nagaprasad, Advocate &For Respondent: Mr. M.K.Biju, CIT DR
Section 13(1)(c)Section 143(3)

…आयकर अपीलीय अधिकरण ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./ITA Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./ITA Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./ITA Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./ITA Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya educa…

Karunya Educational and Research Trust, Chennai vs. DCIT, Central Circle-3(1), Chennai

ITA 802/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./Ita Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./Ita Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./Ita Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./Ita Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya Educational & Vs. Deputy Commissioner Of Income Tax, Research Trust, Central Circle-3(1), No.16, Dr.D.G.S.Dhinakaran Road, Chennai. Raja Annamalaipuram, Chennai-600 028. [Pan:Aaatk0225H] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Nagaprasad, Advocate & Ms.S.Revathy, F.C.A. प्रत्यर्थी की ओर से /Respondent By : Mr. M.K.Biju, Cit Dr सुनवाई की तारीख/Date Of Hearing : 05.06.2025 घोषणा की तारीख /Date Of Pronouncement : 07.07.2025

For Appellant: Mr. V.Nagaprasad, Advocate &For Respondent: Mr. M.K.Biju, CIT DR
Section 13(1)(c)Section 143(3)

…आयकर अपीलीय अधिकरण ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./ITA Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./ITA Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./ITA Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./ITA Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya educa…

Karunya Educational and Research Trust, Chennai vs. DCIT, Central Circle-3(1), Chennai

ITA 801/CHNY/2025[2019-20]Status: DisposedITAT Chennai07 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./Ita Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./Ita Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./Ita Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./Ita Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya Educational & Vs. Deputy Commissioner Of Income Tax, Research Trust, Central Circle-3(1), No.16, Dr.D.G.S.Dhinakaran Road, Chennai. Raja Annamalaipuram, Chennai-600 028. [Pan:Aaatk0225H] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Nagaprasad, Advocate & Ms.S.Revathy, F.C.A. प्रत्यर्थी की ओर से /Respondent By : Mr. M.K.Biju, Cit Dr सुनवाई की तारीख/Date Of Hearing : 05.06.2025 घोषणा की तारीख /Date Of Pronouncement : 07.07.2025

For Appellant: Mr. V.Nagaprasad, Advocate &For Respondent: Mr. M.K.Biju, CIT DR
Section 13(1)(c)Section 143(3)

…आयकर अपीलीय अधिकरण ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./ITA Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./ITA Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./ITA Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./ITA Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya educa…

Karunya Educational and Research Trust, Chennai vs. DCIT, Central Circle-3(1), Chennai

ITA 800/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./Ita Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./Ita Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./Ita Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./Ita Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya Educational & Vs. Deputy Commissioner Of Income Tax, Research Trust, Central Circle-3(1), No.16, Dr.D.G.S.Dhinakaran Road, Chennai. Raja Annamalaipuram, Chennai-600 028. [Pan:Aaatk0225H] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Nagaprasad, Advocate & Ms.S.Revathy, F.C.A. प्रत्यर्थी की ओर से /Respondent By : Mr. M.K.Biju, Cit Dr सुनवाई की तारीख/Date Of Hearing : 05.06.2025 घोषणा की तारीख /Date Of Pronouncement : 07.07.2025

For Appellant: Mr. V.Nagaprasad, Advocate &For Respondent: Mr. M.K.Biju, CIT DR
Section 13(1)(c)Section 143(3)

…आयकर अपीलीय अधिकरण ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.799/Chny/2025, Assessment Year: 2017-18 आयकरअपील सं./ITA Nos.800/Chny/2025, Assessment Year: 2018-19 आयकरअपील सं./ITA Nos.801/Chny/2025, Assessment Year: 2019-20 आयकरअपील सं./ITA Nos.802/Chny/2025, Assessment Year: 2020-21 आयकरअपील सं./ITA Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya educa…

Karunya Educational and Research Trust, Chennai vs. DCIT, Central Circle-3(1), Chennai

In the result all the five appeals of the assessee for A

ITA 799/CHNY/2025[2017-18]Status: DisposedITAT Chennai07 Jul 2025AY 2017-18

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.799/Chny/2025, Assessment Year: 2017-18 आयकर अपील सं./Ita Nos.800/Chny/2025, Assessment Year: 2018-19 आयकर अपील सं./Ita Nos.801/Chny/2025, Assessment Year: 2019-20 आयकर अपील सं./Ita Nos.802/Chny/2025, Assessment Year: 2020-21 आयकर अपील सं./Ita Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya Educational & Research Trust, No.16, Dr.D.G.S.Dhinakaran Road, Raja Annamalaipuram, Chennai-600 028. [Pan:Aaatk0225H] (अपीलार्थी/Assessee) Vs. Deputy Commissioner Of Income Tax, Central Circle-3(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. V.Nagaprasad, Advocate & Ms.S.Revathy, F.C.A. प्रत्यर्थी की ओर से / Respondent By : Mr. M.K.Biju, Cit Dr सुनवाई की तारीख/Date Of Hearing : 05.06.2025 घोषणा की तारीख / Date Of Pronouncement : 07.07.2025 Per Bench आदेश / Order 1. These Five Appeals In Ita Nos.799/Chny/2025 To 803/Chny/2025 For

For Appellant: Mr. V.Nagaprasad, Advocate &For Respondent: Mr. M.K.Biju, CIT DR
Section 13(1)(c)Section 143(3)

…आयकर अपीलीय अधिकरण 'बी' न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं माननीय श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष । BEFORE HON'BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON'BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799/Chny/2025, Assessment Year: 2017-18 आयकर अपील सं./ITA Nos.800/Chny/2025, Assessment Year: 2018-19 आयकर अपील सं./ITA Nos.801/Chny/2025, Assessment Year: 2019-20 आयकर अपील सं./ITA Nos.802/Chny/2025, Assessment Year: 2020-21 आयकर अपील सं./ITA Nos.803/Chny/2025, Assessment Year: 2021-22 Karunya…

DCIT, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5 1 Mumbai, Mumbai vs. Jagdishkumar M Gupta, Mumbai

Appeal of the department is dismissed

ITA 4584/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 4112/Mum/2024 2019-20 J Kumar Madanlal DCIT , CC -5(1) Gupta J Kumar Room No. 426, 4th 4111/Mum/2024 2021-22 4110/Mum/2024 2022.23 House, CTS No. Floor, Kautilya 448, 448/1, 449, Bhavan, BKC, Subhash Road, Bandra, Mumbai – Vile Parle (E), 400051. Mumbai PAN AACPG2753N 4584/Mum/2024 2019-20 DCIT , CC -5(1) J Kumar Madanlal Room No. 426, 4th Gupta J Kumar 4583/Mum/2024 2020-21 Floor, Kautilya House, CTS No. 4582/Mum/2024 2021-22 Bhava…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

Nirbhai Singh H.No. 151, Bounkra Dogran Ludhiana, Punjab vs. The Assessment Unit- NFAC Delhi Jao the Income Tax Officer Ward-I(5), Ludhiana, Punjab

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

ITA 1078/CHANDI/2024[2013-2014]Status: DisposedITAT Chandigarh01 Jul 2025AY 2013-2014

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 147Section 250Section 69A

…out considering the written submissions and material on record results in violation of the principles of natural justice. Reliance in this regard can be placed on the decision of the Hon’ble Supreme Court in the case of Andaman Timber Industries v. CCE [2015] 281 CTR 241 (SC), wherein it was held that denial of opportunity to rebut the case of the Revenue renders the order liable to be set aside. 6.2 In view of the above, we are of the considered opinion that the matter needs to be restored to the file of the Assessing Officer for fresh adjudication after providing adequate opportunity to the assessee. The asses…

ACIT, New Delhi vs. Filatex India Limited, Delhi

ITA 5000/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…this view in the case of PCIT Vs. Merrygold Gems Pvt. Ltd. Similar view is also expressed by the Hon'ble Punjab & Haryana High Court in the case of CIT Vs. Karaj Singh [2011] 15 taxmann.com 70. 37. In case of Andaman Timber Industries Vs. CCE (SC) reported in 281 CTR 241(SC), the Supreme Court found that the Adjudicating Authority had not granted an opportunity to the assessee to cross examine the witnesses and the tribunal merely observed that the cross examination of the dealers in that case, could not have brought out any material which would not otherwise be in possession of the appellant- assessee. The Supre…

ACIT, Delhi vs. Grand Estate LLP, Delhi

In the result, appeal of the Revenue in ITA No

ITA 4740/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 147Section 148

…this view in the case of PCIT Vs. Merrygold Gems Pvt. Ltd. Similar view is also expressed by the Hon'ble Punjab & Haryana High Court in the case of CIT Vs. Karaj Singh [2011] 15 taxmann.com 70. 37.In case of Andaman Timber Industries Vs. CCE (SC) reported in 281 CTR 241(SC), the Supreme Court found that the Adjudicating Authority had not granted an opportunity to the assessee to cross examine the witnesses and the tribunal merely observed that the cross examination of the dealers in that case, could not have brought out any material which would not otherwise be in possession of the appellant-assessee. The Suprem…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Years: 2017-18, 2016-17 The DCIT, Central Circle-2, Ludhiana. Vs Malbros International Pvt. Ltd., Village - Mansoorwal, Teh-Zira, Head Offices Old Cantt. Road, Faridkot. स्थायी लेखा सं./PAN NO: AADCM7203R अपीलार्थी/Appellant & प्रत्यर्थी/Respondent C.O. Nos.46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Yea…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

The ACIT, Central Circle-2, Morbi vs. M/S. Kishan Plus Minarals, Rajkot

In the result, appeal filed by the Revenue (In ITA No

ITA 124/RJT/2021[2019-20]Status: DisposedITAT Rajkot20 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2021 With Cross Objection No.02/Rjt/2022 "नधा"रणवष"/ Assessment Year: 2019-20 Acit, Cent.Cir.2 M/S.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. Pan : Aaqfk4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 29/01/2025 (Originally Heard Refixed On 05.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 20/06/2025 Order Per Dr. Arjun Lal Saini:

For Appellant: Shri Mehul Ranpura, Ld. CounselFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 143(3)Section 250

…able friction and violation of principles of natural justice, as laid ACIT Vs. Kishan Plus Minerals ITA No.124/RJT/2021 with Co.02 (AY : 2019-20) 19 down by the Hon’ble Supreme Court in the case of Andaman Timber Industries vs. Commissioner of Central Excise 281 CTR 241 (SC) and Hon’ble Apex Court In the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. The Hon’ble Supreme Court in the case of Sahara India vs. CIT (2008) 14 SCC 151,had held that “The underlying principle of natural justice, evolved under the common law, is to check arbitrary exercise of power by the State or its functionaries. Therefore,…

Shailesh Champaklal Vakharia, Nagpur vs. Assisstant Commissioner of Income (Central) Circle - 1(1), Nagpur

In the result, appeal filed by the assessee stands allowed

ITA 344/NAG/2023[2017-18]Status: DisposedITAT Nagpur16 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Pankaj Kumar
Section 132Section 139(1)Section 143(3)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.344/Nag./2023 (Assessment Year : 2017–18) Shailesh Champaklal Vakharia Flat no.1002, Tower–E ……………. Appellant Godrej Anandam, Ganeshpeth Nagpur 440 018 PAN – AAGPV6222M v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(1), Nagpur Assessee by : Smt. Veena Agrawal Revenue by : Shri Pankaj Kumar Date of Hearing – 16/06/2025 Date of Order – 16/06/2025 O R D E R PER K.M. ROY, A.M. By this appeal, the assessee has challenged the impugned…

Dy. Commissioner of Income Tax, Central Circle-27, Delhi vs. Nkg Infrastructure Limited, Delhi

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

ITA 5109/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Central Circle 27, vs. M/s. NKG Infrastructure Limited, Delhi. 204, Kailash Building, 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) M/s. NKG Infrastructure Limited, vs. DCIT, Central Circle 27, 204, Kailash Building, Delhi. 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Shri Sunil Kumar Yadav, CIT DR Date of Hearin…