Awadhesh Pratap Singh Abdul Rehman & Bros. v. CIT

201 ITR 406High Court#14063 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 116Section 120Section 124Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 127Section 127(4)

Issues it is cited on

rejection of books of accountsection 145(3)section 145section 69section 142(1)section 143prescribedpersonsection 14section 143(3)total incomebusiness

Judgments citing Awadhesh Pratap Singh Abdul Rehman & Bros. v. CIT

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

…ounts u/s 145(3) of IT Act. On these facts and in the circumstances, best judgment assessment is required. I uphold action of AO in rejecting the books of accounts. Hon'ble Allahabad High Court in the case of Awadhesh Pratap Singh Abdul Rehman & Bros v/s. CIT 201 ITR 406(All) held that:- "It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the I.T.A. No.135/VNS/2020 30 C.IO.No.04/VNS/2021 Assessment Year:2017-18 ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether prese…

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

ITA 582/JPR/2024[2017-18]Status: DisposedITAT Jaipur02 Sept 2024AY 2017-18
For Respondent: Sh. Sunil Porwal, CA (Th. V.C.)
Section 143(3)Section 145(3)Section 69A

…f the books of accounts of the appellant revealed that the books of accounts of the appellant suffered from various types of defects and discrepancies. 3.13. The Hon'ble Allahabad High Court in the case of Avdesh Pratap Singh Abdul Rehman and Brothers vs. CIT 201 ITR 406 held that It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced 3.14 In the instant case, the detailed explanations given by the AO which led him to infer t…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. PSA CONSTRUCTION, RAIPUR

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 145(3)Section 250(4)Section 253

…hether on points of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in giving a finding which is contrary to the ratio of the decisions of Hon'ble Allahabad High Court in the case of Awadhesh Pratap Singh Abdul Rehman & Bros Vs. CIT 201 ITR 406 (All.) regarding parameter of satisfaction for rejection of books of account?" 4. "Whether on points of law and on facts & circumstances of the case, the Id. CIT(A) was justified in accepting fresh evidence produced by the assessee, if any without allowing the AO, proper opportunity to examine the same, thereby violating the provisions on law und…

M/S. GUPTA BROS. (INDIA),NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed

ITA 1111/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Aug 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1110/Del/2015 : Asstt. Year : 2010-11 Ita No. 1111/Del/2015 : Asstt. Year : 2011-12 M/S Gupta Bros. (India), Vs Acit, 232, Jor Bagh, Circle-38(1), New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaafg4325Q Assessee By : Sh. S. Krishna & V. Raj Kumar, Adv. Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 31.07.2019 Date Of Pronouncement: 20.08.2019 Order Per Dr. B. R. R. Kumar: Brief Facts Of The Case Are That The Assessee Is A Civil Construction Contractor Engaged In The Business Of Repairs Of Civil Works. During The Year The Assessee Has Incurred Labour Expenses Of Rs.11.39 Crores Against The Total Work Executed Of Rs.62.81 Crores. The Assessing Officer Held That The 18.14% Of The Labour Expenses Over The Turnover Is Far More Excessive Than The Labour Expenses In The Earlier Years Of 15.22% To 16.99%. He Further Held That The Labour Payments Been Made In The Months February & March Are To The Tune Of Rs.1.29 Crores & The Gross Turnover For The March Month Is Rs.9.97 Crores & The Percentage Of Labour Is About 13.26%. Based On Comparison Of The Payments Of The Ita Nos. 1110 & 1111/Del/2015 2 Gupta Bros. (India) Earlier Years, The Assessing Officer Has Disallowed Rs.25 Lacs On Account Of Labour Payment.

For Appellant: Sh. S. Krishna & V. Raj Kumar, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

…as no deduction of TDS • Further, the reasons for rejection of the books of accounts were non- proving of purchase of material from Ajooba Handicrafts of Rs.8,72,836/-. The ld. CIT (A) also relied on the judgments in the case of AP Singh, Abdul Rahman Vs CIT 201 ITR 406, Champa Lal Chaudhary Vs DCIT, 54 SOT 398 ITAT Jaipur and Pawan Kumar Vs ITO 137 ITD 85. 7. We hold that absence of serial no. on the vouchers cannot be a ground for rejection of books of accounts. Similarly, the lack of revenue stamp on the bills and supporting bills cannot lead to rejection of books of accounts in the absence of any observation…

M/S. GUPTA BROS. (INDIA),NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed

ITA 1110/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Aug 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1110/Del/2015 : Asstt. Year : 2010-11 Ita No. 1111/Del/2015 : Asstt. Year : 2011-12 M/S Gupta Bros. (India), Vs Acit, 232, Jor Bagh, Circle-38(1), New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaafg4325Q Assessee By : Sh. S. Krishna & V. Raj Kumar, Adv. Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 31.07.2019 Date Of Pronouncement: 20.08.2019 Order Per Dr. B. R. R. Kumar: Brief Facts Of The Case Are That The Assessee Is A Civil Construction Contractor Engaged In The Business Of Repairs Of Civil Works. During The Year The Assessee Has Incurred Labour Expenses Of Rs.11.39 Crores Against The Total Work Executed Of Rs.62.81 Crores. The Assessing Officer Held That The 18.14% Of The Labour Expenses Over The Turnover Is Far More Excessive Than The Labour Expenses In The Earlier Years Of 15.22% To 16.99%. He Further Held That The Labour Payments Been Made In The Months February & March Are To The Tune Of Rs.1.29 Crores & The Gross Turnover For The March Month Is Rs.9.97 Crores & The Percentage Of Labour Is About 13.26%. Based On Comparison Of The Payments Of The Ita Nos. 1110 & 1111/Del/2015 2 Gupta Bros. (India) Earlier Years, The Assessing Officer Has Disallowed Rs.25 Lacs On Account Of Labour Payment.

For Appellant: Sh. S. Krishna & V. Raj Kumar, AdvFor Respondent: Sh. Amit Katoch, Sr. DR

…as no deduction of TDS • Further, the reasons for rejection of the books of accounts were non- proving of purchase of material from Ajooba Handicrafts of Rs.8,72,836/-. The ld. CIT (A) also relied on the judgments in the case of AP Singh, Abdul Rahman Vs CIT 201 ITR 406, Champa Lal Chaudhary Vs DCIT, 54 SOT 398 ITAT Jaipur and Pawan Kumar Vs ITO 137 ITD 85. 7. We hold that absence of serial no. on the vouchers cannot be a ground for rejection of books of accounts. Similarly, the lack of revenue stamp on the bills and supporting bills cannot lead to rejection of books of accounts in the absence of any observation…

SHRI RAKESH KUMAR CHAUDHARY,DURGAPUR vs. ACIT, CIR-DURGAPUR, DURGAPUR

ITA 422/KOL/2017[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 40A(3)Section 68

…ejection and estimation of profit which is based on various judgment of Hon'ble Courts. The reliance for rejection of books of accounts is placed on the decision of Hon'ble Allahabad High Court in the case of Awadhesh Pratap Singh Abdul Rehman & Bros vis. CIT 201 ITR 406(AII) "It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether presence or absence of stock register is material or not, would depend upon the type of…

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. SHRI RAKESH KUMAR CHOWDHURY, DURGAPUR

ITA 1810/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 40A(3)Section 68

…ejection and estimation of profit which is based on various judgment of Hon'ble Courts. The reliance for rejection of books of accounts is placed on the decision of Hon'ble Allahabad High Court in the case of Awadhesh Pratap Singh Abdul Rehman & Bros vis. CIT 201 ITR 406(AII) "It is difficult to catalogue the various types of defects in the account books of an assessee which may render rejection of account books on the ground that the accounts are not complete or correct from which the correct profit cannot be deduced. Whether presence or absence of stock register is material or not, would depend upon the type of…