Awadhesh Pratap Singh Abdul Rehman and Ors. v. CIT

210 ITR 406High Court1994#5308 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 144BSection 145(3)Section 115BBESection 142(1)Section 144Section 37Section 68Section 132

Issues it is cited on

section 260section 260asection 30mercantile system of accountingcommercial expediencysection 145(3)profits and gains of business or professionsection 145capital expendituresection 115bbsection 115bsection 37(1)

Judgments citing Awadhesh Pratap Singh Abdul Rehman and Ors. v. CIT

BIMAL KUNJBIHARI GORAI, HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

The appeal of the assessee is dismissed

ITA 42/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad10 Dec 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K Patel, AdvocateFor Respondent: Shri Abhijit, Sr. DR
Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.42/Ahd/2024 (Assessment Year: 2017-18) Bimal Kunjbihari Gorai-HUF, Vs. Income Tax Officer, 20, Shri Hari Complex, Ward-1(2)(1), Patta-ni-Khadaki Ratan Pole, Ahmedabad Ahmedabad-380001 [PAN No.AAFHB8584F] (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, Advocate Respondent by: Shri Abhijit, Sr. DR 24.11.2025 Date of Hearing Date of Pronouncement 10.12.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee a…

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

ITA 695/JPR/2025[2016-17]Status: DisposedITAT Jaipur10 Sept 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

ITA 694/JPR/2025[2015-16]Status: DisposedITAT Jaipur10 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CA &For Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 144Section 147rSection 148Section 148ASection 194CSection 251Section 68

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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;djvihy la-@ITA Nos. 694 & 695/JP/2025 fu/kZkj.ko"kZ@Assessment Years : 2015-16 & 2016-17 cuke Radhakishan Beniwal DCIT Vs. Ward No. 14, Behind Kishan Hostel Cirecle-01, Krishim Mandi Road, Nagarpalika Jaipur Degana Goredi Chancha Nagaur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGMPB3851A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :…

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

ACIT CIR-1, JAMSHEDPUR vs. M/S AUTOPROFILE LTD, JAMSHEDPUR

Appeal is dismissed

ITA 174/RAN/2016[2010-11]Status: DisposedITAT Ranchi15 Feb 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11

Section 133(6)Section 143(3)

…w.r.t. generation cum trading of scraps by invoking the proviso to section 145 of the I. T Act, 1961 by placing reliance on following decisions:- i) S.N. Namasivayam Chettiar vs. CIT (SDC) 38 ITR 579 ii) Awadhesh Pratap Singh Abdul Rahman & Bros vs. CIT (All) 210 ITR 406 iii)Punjab Trading Co. Lt. vs. CIT (Punj) 53 ITR 335 iv) Ram Chandra Singh Ramnik Lal vs. CIT (Pat) 42 ITR 780 v) Bhai Sunder Das Sarkar Singh (P) Ltd vs. CIT (Del) 42 ITR 780 vi) Royal Medical Hall vs. CIT (AP) 46 ITR 748 3.10 It has been held by the Apex Court in the case of CIT vs. British Paints Limited (SC) 188 ITR 44 that “if method of acco…

ACIT CIR, 31 (1) ROOM NO. 217, NEW DELHI vs. RNGS CONSORTIUM, NEW DELHI

In the result ITA No. 153/Del/2009 is dismissed

ITA 2238/DEL/2008[2004-2005]Status: DisposedITAT Delhi20 Dec 2018AY 2004-2005

Bench: Shri Amit Shukla & Shri Prashant Maharishiasst Commissioner Of Income Vs. M/S. Rngs Consortium, Tax, 8, Aradhana Colony, Circle-31(1), Cr Building, Ip Sector-13, Rk Puram, New Estate, New Delhi Delhi (Appellant) (Respondent) Dcit, Vs. M/S. Expotec International Circle-11(1), Ltd, 8, Aradhana Colony, Rk New Delhi Puram, Sector-13, New Delhi (Appellant) (Respondent)

For Appellant: Shri Ajay vohra, Sr. AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 144Section 145(3)Section 44A

…tion 44AD of the Act, holding that the appellant is into civil construction business. 25. In this connection, from the assessment order, it is seen that the assessing officer relied upon the case of the Awadhesh Pratap Singh Abdul Rehman And Brothers vs. CIT: 210 ITR 406/ 76 Taxman 106 (All.). My attention was drawn to the facts of the case as reproduced in the submissions. It is seen that in that case the assessing officer noticed various defects in the account books of the assessee on the basis of which he came to the conclusion that the account books maintained by the assessee were neither correct nor complete…

M/S. MEHTA CONSTRUCTION COMPANY, NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals filed by the assessee i

ITA 6724/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Oct 2018AY 2012-13

Bench: Shri N. K. Billaiya & Sh. Narendra Chodhary

For Appellant: Mrs. Ranojain, AdvocateFor Respondent: Ms. Ashima Neb, Sr. DR
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’, NEW DELHI) BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. NARENDRA CHODHARY, JUDICIAL MEMBER ITA No:-6857/Del/2015 (Assessment Year: 2011-12) M/s Mehta Construction Company ACIT R-695, 2nd Floor, New Rajinder Vs. Circle – 62 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT ITA No:-6724/Del/2016 (Assessment Year: 2012-13) M/s Mehta Construction Company DCIT R-695, 2nd Floor, New Rajinder Vs. Circle – 63 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT Assessee by : Mrs. Ranojain, Advocate Sh. Pran…

M/S MEHTA CONSTRUCTION COMPANY,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee i

ITA 6857/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Oct 2018AY 2011-12

Bench: Shri N. K. Billaiya & Sh. Narendra Chodhary

For Appellant: Mrs. Ranojain, AdvocateFor Respondent: Ms. Ashima Neb, Sr. DR
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’, NEW DELHI) BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. NARENDRA CHODHARY, JUDICIAL MEMBER ITA No:-6857/Del/2015 (Assessment Year: 2011-12) M/s Mehta Construction Company ACIT R-695, 2nd Floor, New Rajinder Vs. Circle – 62 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT ITA No:-6724/Del/2016 (Assessment Year: 2012-13) M/s Mehta Construction Company DCIT R-695, 2nd Floor, New Rajinder Vs. Circle – 63 (1) Nagar, New Delhi -110060 New Delhi PAN AAHFM3503D APPELLANT RESPONDENT Assessee by : Mrs. Ranojain, Advocate Sh. Pran…

INCOME TAX OFFICER, WARD 2(2), JAMMU vs. SH. NEERAJ AGGARWAL , JAMMU

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 349/ASR/2017[2010-11]Status: DisposedITAT Amritsar06 Aug 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 349/(Asr)/2017 Assessment Year: 2010-11

For Appellant: Sh. Alok Kumar, CIT-DRFor Respondent: Sh. S. Krishnan (Adv.)
Section 143(2)Section 143(3)Section 144Section 145(3)Section 80

…the assessee’s accounts as unreliable, for which he relies on the decisions in CIT v. S.N. Namasivayam Chettiar [1960] 38 ITR 579 (SC); Bhai Sundar Dass, Sardar Singh (P.) Ltd. [1972] 86 ITR 106 (Del); Awadhesh Pratap Singh Abdul Rehman & Bros. v. CIT [1994] 210 ITR 406 (All). The ld. CIT(A) has, without meeting these objections by the AO, summarily stated that in-as-much as account books were produced - which we have found as not, held the rejection of accounts as not valid, and that therefore the AO could not have proceeded u/s. 144. The furnishing of explanations before the ld. CIT(A) itself validates the exi…

SHASHI KANT KHETAN,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX , JHUNJHUNU

In the result, the appeal of the assessee is allowed

ITA 986/JPR/2017[2013-14]Status: DisposedITAT Jaipur24 Jan 2018AY 2013-14

Bench: The Itat By Taking Following

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Jagdish Chand Kulhari (JCIT)
Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh Hkkxpan] ys[kk lnL; ,oa Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 986/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shashi Kant Khetan, A.C.I.T., Vs. Prop.- M/s S.K. Khetan, H-3, Circle- Jhunjhunu. Khetan Sadan, Indra Nagar, Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEHPK 0657 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal (CA) jktLo dh vksj ls@ Revenue by : Shri Jagdish Chand…

MUKESH KUMAR MEENA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 657/JPR/2016[2011-12]Status: DisposedITAT Jaipur30 Nov 2017AY 2011-12
For Appellant: Shri M.L. Borad (Advocate)For Respondent: Shri R.A. Verma (Addl.CIT)
Section 145(3)Section 68Section 69A

…r false: The absence of such a register, coupled with other factor like fall in profits, etc. may lead to an inference that the accounts are not correct." The Hon'ble Allahabad High Court in the case of Awdhesh Pratap Singh Abdul Rehman and Brothers vs. CIT (210 ITR 406) has held — "where the absence of a stock register, cash memos, etc., coupled with other factors like vouchers in support of the expenses and purchases made not being forthcoming and the profits being low, may give rise to a legitimate inference income that all is not well with the books and the same cannot be relied upon to assess the income, p…

ACIT, MEERUT vs. M/S ARIHANT PULICATION (INDIA) LTD.,, MEERUT

The appeals of the Revenue are dismissed

ITA 5405/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 145(3)

…f stock could not be verified in the absence of stock register which was also admittedly not ITA No. 5405/Del./2013 & 6640/Del./2014 2 maintained. The reliance is placed on the following case laws:- 1. Awadhesh Pratap Singh Abdul Rehman & Bros. v. CIT (1994) 210 ITR 406, 408 (All). 2. Rainbow Metals (India), In re, (1995) 83 Taxman 160,166 (ITSC, Bom) 3. Dhondiram Dalichand v. CIT (1971) 81 ITR 609 (Bom). 4. Ram Chandra Singh Ramnik Lal v. CIT (1961) 42 ITR 780 (Pat) 2. Whether in the facts and circumstances of the case, the Ld, CIT (Appeals), Meerut, has erred in law in deleting the addition of Rs.4,83,540/- ma…

SOHAN LAL AGGARWAL,NEW DELHI vs. ITO, NEW DELHI

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

ITA 5711/DEL/2013[2010-11]Status: DisposedITAT Delhi28 Sept 2016AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. Rajesh Mahna, AdvocateFor Respondent: Sh. B. Ramanjaneyula, Sr. DR
Section 143(1)Section 143(2)Section 145Section 40

…y be estimated by the Assessing Officer, as held by the Hon’ble Supreme Court as well as various High Courts of the land in the following citations: i) S.N. Namasiwayam Chettiar v CIT (SC) 38 ITR 579 (ii) Awadesh Pratap Singh Abdul Rehman & Bros v CIT (All.) 210 ITR 406 (iii). Dhondiram Dalichand vs. CIT (Bom) 81 ITR 609 (iv). Punjab Trading Co. Ltd vs. CIT (Pun.) 53 ITR 335 4 ITA No.5711/Del./2013 (v). Bhai Sunder Das Sardar Singh (P) Ltd. vs. CIT(Del.) 84 ITR 106 In the instant case, the assessee has neither produced bills/vouchers, nor given addresses of its suppliers thereby preventing independent verific…

BHAGIRATHI ASSOCIATES,HOOGHLY vs. I.T.O WD - 1(2),HOOGHLY., HOOGHLY

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 562/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2006-07

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2006-07 Bhagirathi Associates ITO Ward-1(2), बनाम / 23 & 24, Bazaar Lane, Hooghly-712 101 V/s. Chatra, Hooghly-712004 West Bengal [PAN No.AAGFB 7985 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subhash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sallong Yadan, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 27-06-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 10-08-2016 आदेश /O R D E R PER Waseem Ahmed, Acc…

ACIT, MEERUT vs. M/S. MASTERMIND PUBLICATION (INDIA) P. LTD., MEERUT

In the result, appeal of the revenue is dismissed

ITA 6641/DEL/2014[2010-11]Status: DisposedITAT Delhi15 Mar 2016AY 2010-11

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Bharat Bhushan Garg, Sr. DRFor Respondent: Sh. O.P. Supara, Sr. Adv
Section 145(3)

…arious case laws cited by the AO and has also relied on certain case laws. 3.3 As regards the case laws cited by the AO are concerned, insofar as the decision of the Allahabad High Court in the case of Awadhesh Pratap Singh Abdu Rehmam & Brother Vs CIT (1994) 210 ITR 406 (All) is concerned, in the extract reproduced by the AO in the assessment order, it has been categorically stated that absence of stock the stock register in a given situation may not per se lead to an inference that accounts are false or incomplete. However, where the absence of stock register, cash memo, etc is coupled with other factors like v…

ADDL. CIT, MEERUT vs. M/S. MEERUT DEVELOPMENT AUTHORITY, MEERUT

In the result, the appeal filed by the Revenue stands statistically allowed

ITA 5381/DEL/2013[2010-11]Status: DisposedITAT Delhi09 Mar 2016AY 2010-11

Bench: Shri J.S. Reddy & Smt. Beena Pillai

Section 11Section 12ASection 13Section 143(3)Section 144(4)Section 145(3)

…to adhoc principles followed by the assessee and accounts prepared in a casual manner. Reliance in support of rejection of books u/s 145(3) of the I.T. Act, 1961 is placed on the case laws as under: a) Awadhesh Pratap Singh Abdu Rehman & Bros. vs. CIT, (1994) 210 ITR 406, 408 (All); b) Rainbow Metals (India), In re, (1995) 83 Taxman 160, 166 (ITSC, Bom); c) Dhondiram Dalichand vs. CIT, (1971) 81 ITR 609 (Bom); d) Ram Chanda Singh Ramnik Lal vs. CIT (1961) 42 ITR 780. 2. Whether in the facts and circumstances of the case, the ld. CIT(Appeals), Meerut, has erred in holding that sales have not correctly been worked…

ITO, MEERUT vs. M/S. JAIN MARBLE HOME PVT. LTD., MEERUT

In the result the appeal of the revenue is dismissed

ITA 6670/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Feb 2016AY 2010-11

Bench: : Shrii.C. Sudhir & Shri Prashant Maharishi

For Appellant: Sh. Sheodan Singh Bhaddoria, Sr. DRFor Respondent: Sh. P. S. Kashsyap, FCA
Section 131Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI (CIRCUIT BENCH AT MEERUT) BEFORE : SHRII.C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6670/Del./2014 Asstt. Year:2009-10 ITO, Jain Marble Home Pvt. Ltd., Ward-1(3), Vs. 47, Sadar, Kabari Bazar, Meerut Meerut PAN:AACCJ1631K (Appellant) (Respondent) Date of hearing 16/12/2015 Date of pronouncement 17/02/2016 Assessee by: Sh. Sheodan Singh Bhaddoria, Sr. DR Revenue by: Sh. P. S. Kashsyap, FCA O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal is preferred by the revenue against the order of the CIT(A), Meerut d…

M/S. MEHTA CONSTRUCTION CO.,NEW DELHI vs. JCIT, NEW DELHI

In the result the appeals filed by the assessee i

ITA 474/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Oct 2015AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…tenance of stock 8 register is not fatal enough to reject book results. It is most appropriate in this connection to quote the observations of the Hon’ble Allahabad High Court decision in the case of Awadhesh Pratap Singh Abdul Rehman and Ors. Vs. CIT (1994) 210 ITR 406, is squarely applicable. In this case, the Hon’ble Court observed as under: “ 3. The various findings recorded by the tax authorities and that by the Tribunal have not been challenged in these proceedings. What is contended is that even if the sale or expenses may not be verifiable, yet the provisions of section 145(2) are not attracted. Except f…

ACIT, NEW DELHI vs. M/S MEHTA CONSTRUCTION CO., NEW DELHI

In the result the appeals filed by the assessee i

ITA 4366/DEL/2012[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…tenance of stock 8 register is not fatal enough to reject book results. It is most appropriate in this connection to quote the observations of the Hon’ble Allahabad High Court decision in the case of Awadhesh Pratap Singh Abdul Rehman and Ors. Vs. CIT (1994) 210 ITR 406, is squarely applicable. In this case, the Hon’ble Court observed as under: “ 3. The various findings recorded by the tax authorities and that by the Tribunal have not been challenged in these proceedings. What is contended is that even if the sale or expenses may not be verifiable, yet the provisions of section 145(2) are not attracted. Except f…

ACIT, NEW DELHI vs. M/S. MEHTA CONSTRUCTION CO., NEW DELHI

In the result the appeals filed by the assessee i

ITA 2561/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Oct 2015AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastavaassessment Year: 2007-08 Mehta Construction Co., Vs. Income Tax Officer, R-695, 2Nd Floor, New Ward-38(2), New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Assessment Year: 2010-11 Mehta Construction Co., Vs. Jcit, Circle-62(1), R-695, 2Nd Floor, New Civic Centre, New Delhi Rajinder Nagar, New Delhi (Pan: Aahfm3503D) (Appellant) (Respondent) & Ita Nos. 2561 & 4366/Del/2012 Assessment Years: 2008-09 & 2009-10 Acit, Circle-38(1), Vs. Mehta Construction Co., New Delhi R-695, Iind Floor, Rajinder Nagar, New Delhi (Pan: Aahfm3503D) Appellant) (Respondent) Assessee By : Sh. Narender Chillar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr Date Of Hearing: 06.10.2015 Date Of Pronouncement: 16.10.2015 Order Per Inturi Rama Rao, A.M.: These Are The Appeals Filed By The Assessee-Company As Well As By The Revenue. The Appeals In Ita Nos. 3967/Del/2010 For A.Y. 2007-08 & 474/Del/2015 For A.Y. 2010-11 Are Filed By The Assessee Company. The Appeals

For Appellant: Sh. Narender Chillar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 145Section 145(3)

…tenance of stock 8 register is not fatal enough to reject book results. It is most appropriate in this connection to quote the observations of the Hon’ble Allahabad High Court decision in the case of Awadhesh Pratap Singh Abdul Rehman and Ors. Vs. CIT (1994) 210 ITR 406, is squarely applicable. In this case, the Hon’ble Court observed as under: “ 3. The various findings recorded by the tax authorities and that by the Tribunal have not been challenged in these proceedings. What is contended is that even if the sale or expenses may not be verifiable, yet the provisions of section 145(2) are not attracted. Except f…

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