Brij Bhushan Lal Paraduman Kumar v. CIT

115 ITR 524Supreme Court of India1978#938 most cited

What is Brij Bhushan Lal Paraduman Kumar v. CIT authority for?

The Supreme Court holds that an Assessing Officer, when making a best judgment assessment or estimating income, must act fairly, honestly, and rationally, basing the estimation on available material and avoiding arbitrary or capricious decisions. Adherence to natural justice principles is crucial during assessment proceedings.

113

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Brij Bhushan Lal Paraduman Kumar v. CIT · Section 144 · best judgment assessment · fair income estimation · arbitrary assessment · natural justice principles · Assessing Officer discretion · rejection of books · Section 69 · unexplained cash

Sections most often in play

Section 144Section 250Section 142(1)Section 143(3)Section 139(1)Section 148Section 147Section 153B(1)(b)

Issues it is cited on

section 69dsection 13(1)(c)best judgment assessmenttrade creditorssection 13(1)section 250(4)section 153a(1)(b)rejection of books of accountsection 69bmistake apparent from recorddumb documentssection 145

Judgments citing Brij Bhushan Lal Paraduman Kumar v. CIT

Income Tax Officer Ward-2, Chandrapur vs. Nitin Subhash Sharma, Chandrapur

In the result, appeals by the Revenue for the A

ITA 363/NAG/2024[2014-15]Status: DisposedITAT Nagpur27 Jan 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 139(1)Section 142(1)Section 148Section 194CSection 44A

…e, adoption of net profit @ 10% of gross receipts seems reasonable for major contractors. Apart from the judgment in the case of J.J. Associates vs. CIT (Supra), it has been held by the Hon'ble Apex Court in the case of Brij Bhushan Lal Parduman Kumar vs. CIT 115 ITR 524 (SC), that profit @ of 10% of gross receipts is reasonable. Considering the above facts & judicial ratios, a net profit rate of 10% of gross contract receipts of Rs.4,16,42,363/- is held to be reasonable estimate of income of the appellant under the head 'profits of business and profession'. 7.3.3 It is also noted that the appellant has not provi…

Income Tax Officer Ward-2, Chandrapur vs. Nitin Subhash Sharma, Chandrapur

In the result, appeals by the Revenue for the A

ITA 362/NAG/2024[2013-14]Status: DisposedITAT Nagpur27 Jan 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 139(1)Section 142(1)Section 148Section 194CSection 44A

…e, adoption of net profit @ 10% of gross receipts seems reasonable for major contractors. Apart from the judgment in the case of J.J. Associates vs. CIT (Supra), it has been held by the Hon'ble Apex Court in the case of Brij Bhushan Lal Parduman Kumar vs. CIT 115 ITR 524 (SC), that profit @ of 10% of gross receipts is reasonable. Considering the above facts & judicial ratios, a net profit rate of 10% of gross contract receipts of Rs.4,16,42,363/- is held to be reasonable estimate of income of the appellant under the head 'profits of business and profession'. 7.3.3 It is also noted that the appellant has not provi…

Prem Prasad, Malda vs. ITO, Ward-3(2), Malda

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 12/KOL/2024[2017-18]Status: DisposedITAT Kolkata23 Jul 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143Section 143(3)Section 250

…y method because of the default of the assessee, it does not enable the assessing authority to function capriciously without regard for the available material. 10.2. Further, in the case of Brij Bhushan Lal Parduman Kumar v. Commissioner of Income-tax [1978] 115 ITR 524 (SC), Hon’ble Supreme Court have held that the authority making a best judgment assessment must make an honest and fair estimate of the income of the assessee and though arbitrariness cannot be avoided in such estimate the same must not be capricious but should have a reasonable nexus to the available material and the circumstances of the case. 1…

Masudan Tanti, Bhagalpur vs. CIT, NFAC, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

…riness in the instant case on the part of the authorities. Thus, there was no force in the instant appeal and the same was to be dismissed accordingly. [Para 11] Further, in the case of Brij Bhushan Lal Parduman Kumar, v. 9. Commissioner of Income-tax [1978] 115 ITR 524 (SC), Hon’ble Supreme Court have held that the authority making a best judgment assessment must make an honest and fair estimate of the income of the assessee and though arbitrariness cannot be avoided in such estimate the same must not be capricious but should have a reasonable nexus to the available material and the circumstances of the case.…

Raju Jodhani, R. K Puram Colony, Foy Sagar vs. ITO Ward 1(2), Ajmer

ITA 620/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Jul 2024AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Satish Shivnani, CAFor Respondent: Smt. Monisha Chaudhary (Addl. CIT)
Section 143(3)Section 148

…are many persons who have below taxable income and therefore they don't file the ITR. It does not mean that the person has no income. The Persons below taxable limit does not file the ITRs, but they do have income which is below taxable. 8) In the matter of 115 ITR 524(SC) "Brij Bhushan Lal PradumanKumar vs. CIT (1978) Held "The authority making a best judgement assessment must make an honest and fair estimate of the income of the assessee and through arbitrariness cannot be avoided in such an estimate, the same must not be capricious but should have a reasonable nexus to the available material and circumstanc…

Shivam Builders Private Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 317/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad09 May 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 317/Ahd/2022 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2015-16) िनधा"रण वष" Shivam Builders Private Deputy Commissioner Of बनाम/ बनाम बनाम बनाम Limited Income Tax Vs. 802, 8Th Floor, Rajvi Circle 4(1)(1), Ahmedabad Arcade, Nr. Gurukul Drive In Road, Memnagar, Ahmedabad, Gujarat 380052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs0296D (Appellant) .. (Respondent) Shri Hem Chhajed, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri J L Bhatia, Sr. Dr Date Of Hearing 18/04/2024 09/05/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 27.07.2022 For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds In This Appeal:

For Respondent: Shri J L Bhatia, Sr. DR
Section 143(2)Section 145(3)

…vate Limited vs. DCIT) A.Y.– 2015-16 - 5 – 6. Further, the Ld. AR has relied upon the following decisions in respect of wrong estimation of income: “1. Hon'ble Supreme court in the case of Brij Bhushan Lal Parduman Kumar vs. Commissioner of Income-tax [1978] 115 ITR 524 (SC) 2. Hon'ble Supreme court in the case of Dhakeswari Cotton Mills Ltd. vs. Commissioner of Income Tax (1955) 27 ITR 0126 3. Hon'ble Gujarat High Court Principal Commissioner of Income Tax vs. Swastik Construction [2018] 91 taxmann.com 10 (Gujarat)” Submission of the Revenue 7. Shri J. L. Bhatia, the ld. Sr. DR, on the other hand, strongly supp…

Prabhdeep Singh Sandhu, Bilaspur, Rampur vs. ITO-1(3), Rampur-2, Rampur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2908/DEL/2023[2017-18]Status: DisposedITAT Delhi09 May 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2017-18] Prabhdeep Singh Sandhu, Vs Ito-1(3), Khera Sujatganj Beganbad, Rampur-2, Rampur, Uttar Pradesh-244901. Rampur [U.P]. Pan-Eomps7371G Appellant Respondent Appellant By Shri Prashant Kacker, Ca Respondent By Shri Om Parkash,Sr. Dr Date Of Hearing 30.04.2024 Date Of Pronouncement 09.05.2024 Order

Section 144Section 69A

…Tribunal in the case of Mukesh Kuamr Mahawar vs ITO in ITA No.615/LKW/2014 [Assessment Year 2009-10] order dated 16.09.2015. He further placed reliance on the judgement of the Hon’ble Supreme Court in the case of Brij Bhushan Lal Parduman Kumar vs CIT [1978] 115 ITR 524 (SC) in support of his contentions. 7. On the other hand, Ld. Sr. DR for the Revenue opposed these submissions and supported the orders of the authorities below. Ld. Sr. DR contended that it was incumbent upon the assessee to prove the source of credits in the bank account. It was incumbent upon the assessee to prove the source and nature of cas…

The Deputy Commissioner Income Tax, (Exemption), Visakhapatnam vs. Sri Keshava Reddy Educational Society`, Hyderabad

ITA 96/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax, (Exemption), Vijayawada vs. Sri Keshava Reddy Educational Society, Hyderabad

ITA 95/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax, (Exemption), Vijayawada vs. Sri Venkateswara Educational Society, Hyderabad

ITA 94/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax, (Exemption), Vijayawada vs. Sri Sury Educational Society, Hyderabad

ITA 93/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax, (Exemption), Vijayawada vs. Sri Satyanarayana Swamy Educational Society, Hyderabad

ITA 92/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax (Exemptions), Vijayawada vs. Sri Kesava Reddy Educational Trust, Hyderabad

ITA 90/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax, (Exemption), Vijayawada vs. Sri Kesava Educational Society`, Hyderabad

ITA 89/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax (Exemptions), Vijayawada vs. Sri Mahanandeeswara Educational Society, Hyderabad

ITA 88/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

The Deputy Commissioner of Income Tax (Exemptions), Vijayawada vs. Sri Saraswathi Educational Society, Hyderabad

ITA 87/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

Deputy Commissioner of Income Tax, (Exemptions), Vijayawada vs. Bharat Reddy Educational Society, Hyderabad

ITA 289/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

Deputy Commissioner of Income Tax, (Exemptions), Vijayawada vs. Sri Saraswathi Educational Society, Hyderabad

ITA 288/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

Deputy Commissioner of Income Tax, (Exemptions), Vijayawada vs. Sri Satyanarayana Swamy Educational Society, Hyderabad

ITA 287/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…

Deputy Commissioner of Income Tax, (Exemptions), Vijayawada vs. Sri Surya Educational Society, Hydeerabad

ITA 286/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

…tal income of the assessee. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A). 4. On appeal, the Ld. CIT(A) by relying on the decision of the Apex Court in the case of Brij Bhushan Lal Paraduman Kumar vs. CIT [1978] 115 ITR 524 (SC) and other judicial pronouncements, allowed the appeal of the assessee. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal by raising the following grounds of appeal: “1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The order of the Ld. CIT(A) is erroneous as CIT(A) has erroneously…