Assistant Commissioner of Income-tax, Central Circle 2(1), Pune v. Intermedia Cable Communication (P.) Ltd.
19 Taxmann.com 190Reported decision2012#4999 most cited
What is Assistant Commissioner of Income-tax, Central Circle 2(1), Pune v. Intermedia Cable Communication (P.) Ltd. authority for?
The Assessing Officer cannot make additions based on an estimation of suppressed/unaccounted sales if there is no incriminating material or evidence seized that relates to the assessment year in question.
23
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.
Also referred to as
ACIT v. Intermedia Cable Communication · estimation of suppressed sales · unaccounted sales · no incriminating material · assessment year · addition not permissible · backward extrapolation · Pune ITAT · 19 taxmann.com 190
Issues it is cited on
Judgments citing Assistant Commissioner of Income-tax, Central Circle 2(1), Pune v. Intermedia Cable Communication (P.) Ltd.
Showing 1–20 of 23 · Page 1 of 2