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.

KISHORBHAI DATTANI,JAM KHAMBHALIA vs. INCOME TAX OFFICER, WARD -1, DWARKA, DWARKA

In the result, the appeal of the assessee is allowed

ITA 555/RJT/2025[2017-18]Status: DisposedITAT Rajkot02 Feb 2026AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 555/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Kishorbhai Dattani Vs. Income Tax Office, Hospital C/O. Sarda & Sarda (Ca), Sakar 1St Road, Near Rajdhani Hotel, Floor, Dr. Radha-Krishnan Road, Dwarka, Gujarat 361335 Opp. Rajkumar College, Rajkot, Rajkot Gujarat 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakpd7272M (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 03 / 11 /2025 Date Of Pronouncement : 02/ 02 /2026

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. Sr. DR
Section 115BSection 144BSection 147Section 148Section 250Section 69A

…ITA No. 555/Rjt/2025 Kishorbhai Dattani vs. ITO Ward – 1 Dwarka IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & Dr. DINESH MOHAN SINHA, JM आयकरअपीलसं./ITA No. 555/RJT/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Kishorbhai Dattani Vs. Income Tax office, Hospital C/o. Sarda & Sarda (CA), Sakar 1st Road, Near Rajdhani Hotel, Floor, Dr. Radha-Krishnan Road, Dwarka, Gujarat 361335 Opp. Rajkumar College, Rajkot, Rajkot Gujarat 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKPD7272M (Appellant) (Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent…

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Assistant Commissioner of Income-tax, Central Circle 2(1), Pune v. Intermedia Cable Communication (P.) Ltd. (19 Taxmann.com 190) — Cited in 23 Judgments | BharatTax