Ashoka Infrastructure Ltd. v. ACIT

189 TTJ 749Income Tax Appellate Tribunal2017#8628 most cited

What is Ashoka Infrastructure Ltd. v. ACIT authority for?

Evidence found during a search indicating understatement of income for a specific period can be used to extrapolate income for that period. However, this evidence cannot be used to determine income for other periods where no incriminating documents were found.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

Ashoka Infrastructure Ltd · ACIT · 163 DTR 321 · search · incriminating documents · toll receipts · extrapolation of income · other years · evidence

Also reported as

163 DTR 321

Sections most often in play

Section 119Section 143(3)Section 263Section 32(1)(ii)

Judgments citing Ashoka Infrastructure Ltd. v. ACIT

Bscpl Aurang Tollway Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

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

ITA 612/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2026AY 2018-19

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

Section 143(3)Section 263

…preciation @ 25% as held by Jurisdictional Bench of Hon'ble ITAT in M/s Mokama Munger Highway Ltd in ITA No.'s 1729,2145 & 2146/Hyd/2018 dated 03/07/2019 and [2018] 161 DTR 289 M/s Progressive Constructions Ltd Vs ACIT and by Pune Bench of Hon'ble ITAT [2018] 163 DTR 321 M/s Ashoka Infrastructure Ltd Vs Asst. CIT.” 3. At the outset, there is a delay of 30 days in filing the present appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of r…

ACIT (Central)-II, Bhopal vs. M/S. Fortune Soumya Housing, Bhopal

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

ITA 667/IND/2019[2014-15]Status: DisposedITAT Indore16 May 2023AY 2014-15

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 132Section 143(3)

…ame builder will have similar percentage component of on-money, leave aside, different housing projects undertaken by different builder. 4.1.4 The appellant relied on the decision of Hon'ble ITAT, Pune Bench in the case of Ashoka Infrastructure Ltd. v/s ACIT 163 DTR 321 wherein it was held that evidence found during the course of search indicating that full toll receipts were not recorded in the books for certain period can be utilized for extrapolation of income for the relevant Financial year. However, the said material cannot be made the basis for working out the income for other years for which no incriminat…

DCIT, Central Circle-1, Jaipur vs. M/S. Shiv Shakti Developers, Jaipur

In the result, appeals filed by the revenue are dismissed

ITA 1303/JPR/2019[2017-18]Status: DisposedITAT Jaipur30 Nov 2022AY 2017-18
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1302 & 1303/JP/2019 Assessment Year : 2016-17 & 17-18. cuke DCIT, Central Circle-1 M/s. Shiv Shakti Developers, Vs. Jaipur. 601-603, Apex Mall, Tonk Road, Lal Kothi, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABCFS 6390 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sa…

DCIT, Central Circle-1, Jaipur vs. M/S. Shiv Shakti Developers, Jaipur

In the result, appeals filed by the revenue are dismissed

ITA 1302/JPR/2019[2016-17]Status: DisposedITAT Jaipur30 Nov 2022AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1302 & 1303/JP/2019 Assessment Year : 2016-17 & 17-18. cuke DCIT, Central Circle-1 M/s. Shiv Shakti Developers, Vs. Jaipur. 601-603, Apex Mall, Tonk Road, Lal Kothi, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABCFS 6390 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sa…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 203/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Apr 2022AY 2016-17
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 202/JPR/2021[2015-16]Status: DisposedITAT Jaipur06 Apr 2022AY 2015-16
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 201/JPR/2021[2014-15]Status: DisposedITAT Jaipur06 Apr 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 200/JPR/2021[2013-14]Status: DisposedITAT Jaipur06 Apr 2022AY 2013-14
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 199/JPR/2021[2012-13]Status: DisposedITAT Jaipur06 Apr 2022AY 2012-13
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 198/JPR/2021[2011-12]Status: DisposedITAT Jaipur06 Apr 2022AY 2011-12
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE:SHRI SANDEEP GOSAIN,JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 198/JP/2021 TO 203/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2011-12 TO 2016-17 Dr. Archna Shukla cuke The ACIT 26, Dayal Nagar, Gopalpura Bypass Vs. Central Circle-4 Jaipur Tonk Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPS 9847 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parw…

Mokama Munger Highway Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2146/HYD/2018[2015-16]Status: DisposedITAT Hyderabad03 Jul 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

…and hence the assessee is eligible to claim depreciation on such asset at the specified rate. 6. The learned Counsel further placed reliance upon the following other decisions in support of its claim: i) Ashoka Infrastructure Ltd vs. ACIT reported in (2018) 163 DTR 321 (Pune Trib.); ii) Dy. CIT vs. Godavari Toll Bridge (P) Ltd reported in (2018) 163 DTR (Visakha Trib.) 17. iii) Pr.CIT vs. Tulip Hospitality Service Ltd reported in (2019) 411 ITR 595 (Bom.). 7. The learned DR, on the other hand, supported the orders of the authorities below and placed reliance upon the decision of the Hon'ble Bombay High Court i…

Mokama Munger Highway Limited, Hyderabad vs. Income Tax Officer, Ward-16(4), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 2145/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

…and hence the assessee is eligible to claim depreciation on such asset at the specified rate. 6. The learned Counsel further placed reliance upon the following other decisions in support of its claim: i) Ashoka Infrastructure Ltd vs. ACIT reported in (2018) 163 DTR 321 (Pune Trib.); ii) Dy. CIT vs. Godavari Toll Bridge (P) Ltd reported in (2018) 163 DTR (Visakha Trib.) 17. iii) Pr.CIT vs. Tulip Hospitality Service Ltd reported in (2019) 411 ITR 595 (Bom.). 7. The learned DR, on the other hand, supported the orders of the authorities below and placed reliance upon the decision of the Hon'ble Bombay High Court i…

Mokama Munger Highway Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, all the three appeals of the assessee are partly allowed for statistical purposes

ITA 1729/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri D.V. AnjaneyuluFor Respondent: Shri Y.V.S.T. Sai, (CIT) DR
Section 143(1)Section 143(2)

…and hence the assessee is eligible to claim depreciation on such asset at the specified rate. 6. The learned Counsel further placed reliance upon the following other decisions in support of its claim: i) Ashoka Infrastructure Ltd vs. ACIT reported in (2018) 163 DTR 321 (Pune Trib.); ii) Dy. CIT vs. Godavari Toll Bridge (P) Ltd reported in (2018) 163 DTR (Visakha Trib.) 17. iii) Pr.CIT vs. Tulip Hospitality Service Ltd reported in (2019) 411 ITR 595 (Bom.). 7. The learned DR, on the other hand, supported the orders of the authorities below and placed reliance upon the decision of the Hon'ble Bombay High Court i…

Ashoka Infrastructure Ltd. v. ACIT (189 TTJ 749) — Cited in 13 Judgments | BharatTax