CIT v. Aggarwal Engg. Co.

302 ITR 246High Court2008#2244 most cited

What is CIT v. Aggarwal Engg. Co. authority for?

When income is estimated, no separate adjustments or disallowances under specific provisions like Section 40A(3) should be made, as such disallowances are implicitly covered by the estimated income.

51

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Aggarwal Engg. Co. · 302 ITR 246 · estimated income · Section 40A(3) disallowance · no separate disallowance · Section 145(3) · disallowance in estimated assessment · Punjab and Haryana High Court · income estimation

Sections most often in play

Section 68Section 145(3)Section 153DSection 250Section 40A(3)Section 153ASection 144Section 115BBE

Issues it is cited on

section 155bbesection 2(9)onus of proofsection 66legal expensessection 155section 40a(3)section 145(3)survey under section 133asection 269sssection 269section 132(4a)

Judgments citing CIT v. Aggarwal Engg. Co.

SHRI HARSH KUMAR THAPAR,MEERUT vs. ITO, MEERUT

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

ITA 2751/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Dec 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. Ito, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. Pan: Abmpt3630N (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 28.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 68Section 6ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. ITO, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. PAN: ABMPT3630N (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 30.03.2015 of the ld. Commissioner of Income-tax (Appeals), Me…

RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68

…closing stock.” This is the view taken by at least four High Courts in the following reported judgments: “1. Indwell Constructions v. CIT [1998] 232 ITR 776 (AP) 2. CIT v. Banwari Lal Banshidhar [1998] 229 ITR 229 (All.) 3. CIT v. Aggarwal Engg. Co. [2008] 302 ITR 246/2006] 156 Taxman 40 (Punj. & Har.) 4. CIT v. Amman Steel & Allied Industries [2015] 377 ITR 568 (Mad.)” 26. We also find that the Hon’ble Punjab and Haryana High Court in the case of CIT vs Dulla Ram (ITA No 122 of 1999) dated 22/10/2013 citations in 2013 (12) TMI 253, has held: (relevant portion) 15 I.T.A. No. 641/Asr/2024 Assessment Year:…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] 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;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

DCIT, CC-2, CHANDIGARH vs. M/S MUBARIKPUR ROYALTY COMPANY, MOHALI

ITA 15/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh14 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 729/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकर अपील सं. / Ita No. 15/Chandi/2023 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Central Circle 2 M/S Mubarikpur Royalty Company बनाम/ Vs. Cr Building, Sector 17 1, Mubarikpur To Ramgarh Road Chandigarh – 160017 Vpo Mubarikpur, Mohali (Punjab) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Co. No.39/Chandi/2024 (In Ita No. No. 729/Chandi/2022) (िनधा"रण वष" / Assessment Year: 2017-18) & 4. Co. No.40/Chandi/2024 (In Ita No. No. 15/Chandi/2023) (िनधा"रण वष" / Assessment Year: 2018-19) M/S Mubarikpur Royalty Company Acit-Central Circle 2 बनाम/ Sco 506, Chirag Homes-2 Cr Building, Sector 17 Near Arista Place, Sector 123 Chandigarh – 160017 Vs. Sunny Enclave, Mohali (Punjab)-140301 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (Cross Objector) (Respondent) : Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Sh. Harry Rikhy (Advocate)-Ld. Ar

For Appellant: Sh. Harry Rikhy (Advocate)-Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 132Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No. 729/CHANDI/2022 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकर अपील सं. / ITA No. 15/CHANDI/2023 (िनधा"रण वष" / Assessment Year: 2018-19) ACIT-Central Circle 2 M/s Mubarikpur Royalty Company बनाम/ Vs. CR Building, Sector 17 1, Mubarikpur to Ramgarh Road Chandigarh – 160017 VPO Mubarikpur, Mohali (Punjab) "ायीलेखासं./जीआइआरसं./PAN/GIR No. ABAFM-6580-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. CO. No.39/Chandi/2024…

ACIT, CC-2, CHANDIGARH vs. M/S MUBARIKPUR ROYALTY COMPANY, MOHALI

ITA 729/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh14 Oct 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 729/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकर अपील सं. / Ita No. 15/Chandi/2023 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Central Circle 2 M/S Mubarikpur Royalty Company बनाम/ Vs. Cr Building, Sector 17 1, Mubarikpur To Ramgarh Road Chandigarh – 160017 Vpo Mubarikpur, Mohali (Punjab) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Co. No.39/Chandi/2024 (In Ita No. No. 729/Chandi/2022) (िनधा"रण वष" / Assessment Year: 2017-18) & 4. Co. No.40/Chandi/2024 (In Ita No. No. 15/Chandi/2023) (िनधा"रण वष" / Assessment Year: 2018-19) M/S Mubarikpur Royalty Company Acit-Central Circle 2 बनाम/ Sco 506, Chirag Homes-2 Cr Building, Sector 17 Near Arista Place, Sector 123 Chandigarh – 160017 Vs. Sunny Enclave, Mohali (Punjab)-140301 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abafm-6580-C (Cross Objector) (Respondent) : Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Sh. Harry Rikhy (Advocate)-Ld. Ar

For Appellant: Sh. Harry Rikhy (Advocate)-Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 132Section 153A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No. 729/CHANDI/2022 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकर अपील सं. / ITA No. 15/CHANDI/2023 (िनधा"रण वष" / Assessment Year: 2018-19) ACIT-Central Circle 2 M/s Mubarikpur Royalty Company बनाम/ Vs. CR Building, Sector 17 1, Mubarikpur to Ramgarh Road Chandigarh – 160017 VPO Mubarikpur, Mohali (Punjab) "ायीलेखासं./जीआइआरसं./PAN/GIR No. ABAFM-6580-C (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. CO. No.39/Chandi/2024…

SAADNAKARI HAZARATHAIAH,HYDERABAD vs. ITO., WARD-1, PRODDATUR

In the result the appeal of the assessee is allowed

ITA 660/HYD/2025[2010-11]Status: DisposedITAT Hyderabad10 Oct 2025AY 2010-11

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.660/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Shri Sadnakari Hazarathaiah, Income Tax Officer, Vs. Hyderabad. Ward-1, Pan: Adfph7103R Proddatur. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri C. Maheshwar Reddy, C.A. रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 08/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 29.11.2023

For Appellant: Shri C. Maheshwar Reddy, C.AFor Respondent: Shri Kumar Aditya, DR
Section 145Section 147Section 250Section 68

…ional High Court in the case of Indwell Constructions Vs. CIT 232 ITR 776 (AP) and also the following judgements : i) Malpani House of Stone Vs. CIT 3395 ITR 386 (Raj) ii) CIT Vs. Gian Chand Lakshmi Contractors 316 ITR 127 (P&H) iii) CIT Vs. Aggarwal Engg Co. 302 ITR 246 (P&H) iv) CIR Vs. Banwarilal Banshidhar 229 ITR 229 (All) v) CIT Vs. GK Contractor 19 DTR 305 (Raj) and vi) ACIT Vs. S. Moorthy in ITA No.3091/Chny/2019 (ITAT, Chennai). 5. The Ld. DR, on the other hand, vehemently opposed the contention of learned counsel for the assessee. He further submitted that the Assessing Officer can still make addition…

VENKATA SUBBA REDDY KARNATI,HYDERABAD vs. ITO., WARD-1, PRODDATUR

In the result the appeal of the assessee is allowed

ITA 637/HYD/2025[2010-11]Status: DisposedITAT Hyderabad10 Oct 2025AY 2010-11

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.637/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Shri Venkata Subba Reddy Income Tax Officer, Vs. Karnati, Ward-1, Hyderabad. Proddatur. Pan:Ahjpv4271E (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri C. Maheshwar Reddy, C.A. रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 08/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 07.09.2023

For Appellant: Shri C. Maheshwar Reddy, C.AFor Respondent: Shri Kumar Aditya, DR
Section 145Section 147Section 250Section 68

…ional High Court in the case of Indwell Constructions Vs. CIT 232 ITR 776 (AP) and also the following judgements : i) Malpani House of Stone Vs. CIT 3395 ITR 386 (Raj) ii) CIT Vs. Gian Chand Lakshmi Contractors 316 ITR 127 (P&H) iii) CIT Vs. Aggarwal Engg Co. 302 ITR 246 (P&H) iv) CIR Vs. Banwarilal Banshidhar 229 ITR 229 (All) v) CIT Vs. GK Contractor 19 DTR 305 (Raj) and vi) ACIT Vs. S. Moorthy in ITA No.3091/Chny/2019 (ITAT, Chennai). ITA No.637/Hyd/2025 4 5. The Ld. DR, on the other hand, vehemently opposed the contention of learned counsel for the assessee. He further submitted that the Assessing Officer c…

AARE VENKATA RAMANAIAH,HYDERABAD vs. ITO., WARD-1, PRODDATUR

In the result the appeal of the assessee is allowed

ITA 633/HYD/2025[2010-11]Status: DisposedITAT Hyderabad10 Oct 2025AY 2010-11

Bench: Shri Inturi Rama Raoआ.अपी.सं /Ita No.633/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Shri Aare Venkata Ramanaiah, Income Tax Officer, Vs. Hyderabad. Ward-1, Pan: Aoopr0993M Proddatur. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri C. Maheshwar Reddy, C.A. रधजस् व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 08/10/2025 घोर्णध की तधरीख/Pronouncement: 10/10/2025 आदेश/Order Per Inturi Rama Rao : This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 10.01.2024

For Appellant: Shri C. Maheshwar Reddy, C.AFor Respondent: Shri Kumar Aditya, DR
Section 145Section 147Section 250Section 68

…ional High Court in the case of Indwell Constructions Vs. CIT 232 ITR 776 (AP) and also the following judgements : i) Malpani House of Stone Vs. CIT 3395 ITR 386 (Raj) ii) CIT Vs. Gian Chand Lakshmi Contractors 316 ITR 127 (P&H) iii) CIT Vs. Aggarwal Engg Co. 302 ITR 246 (P&H) iv) CIR Vs. Banwarilal Banshidhar 229 ITR 229 (All) v) CIT Vs. GK Contractor 19 DTR 305 (Raj) and vi) ACIT Vs. S. Moorthy in ITA No.3091/Chny/2019 (ITAT, Chennai). 5. The Ld. DR, on the other hand, vehemently opposed the contention of learned counsel for the assessee. He further submitted that the Assessing Officer can still make addition t…

PARAMJEET SINGH,YAMUNA NAGAR vs. DCIT/ACIT, CENTRAL CIRCLE (2), CHANDIGARH, DCIT/ACIT(CEN)-2, CHANDIGARH

Appeal stands dismissed

ITA 204/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh08 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 204/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Paramjeet Singh Dcit-Central Circle-2 बनाम/ (C/O Rajiv Goel & Associates) Sector-17 Sco No 823-24, Sector 22-A Chandigarh-160017 Vs. Chandigarh-160022 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Astps-8898-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Dhruv Goel(Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) -Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)- 3, Gurgaon [Cit(A)] Dated 26-09-2022 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 153A Of The Act On 23-06-2021. The Sole Grievance Of The Assessee Is Confirmation Of Addition Of Rs.82.18 Lacs. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Dhruv Goel(CA) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) -Ld. AR
Section 132Section 153ASection 153D

…. AR further contended that when the income is estimated, no such adjustment is to be made for probable disallowances u/s 40A(3) / 40(a)(ia) in terms of decision of Jurisdictional High Court in the case of Smt. Santosh Jain (296 ITR 324) & Aggarwal Engg. Co. (302 ITR 246). Another argument is that there is no unaccounted profit earned on unaccounted sales. The combined regular sales of mining entities were Rs.77.43 Crores which substantially matches with the seized material after making allowance of discount as offered by the assessee group to its customers. On these facts, Ld. AR asserted that the additional pro…

ACIT, CC-2, CHANDIGARH vs. M/S NORTHERN ROYALTY COMPANY, YAMUNANAGAR

Appeal stands dismissed

ITA 730/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh08 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No. 730/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2018-19 Acit-Central Circle 2 M/S Northern Royalty Company बनाम/ Vs. Cr Building Sector 17 603-604, Model Town, Santpura Road Chandigarh-160017 Yamuna Nagar (Haryana) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aalfn-9130-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Co. No. 38/Chandi/2024 [In Ita No. 730/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Northern Royalty Company Acit-Central Circle 2 बनाम/ 603-604, Model Town, Santpura Road Cr Building Sector 17 Vs. Yamuna Nagar (Haryana) Chandigarh-160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aalfn-9130-H (Cross-Objector) : (Respondent) Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Shri Dhruv Goel (Ca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax

For Appellant: Shri Dhruv Goel (CA)-Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 132Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No. 730/CHANDI/2022 (िनधा"रण वष" / Assessment Year: 2018-19 ACIT-Central Circle 2 M/s Northern Royalty Company बनाम/ Vs. CR Building Sector 17 603-604, Model Town, Santpura Road Chandigarh-160017 Yamuna Nagar (Haryana) "ायीलेखासं./जीआइआरसं./PAN/GIR No. AALFN-9130-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. CO. No. 38/Chandi/2024 [In ITA No. 730/CHANDI/2022 (िनधा"रण वष" / Assessment Year: 2018-19) M/s Northern Royalty Co…

ACIT, CC-2, CHANDIGARH vs. SHRI KARAJ SINGH, YAMUNA NAGAR

In the result, the revenue’s appeal ITA No

ITA 726/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh08 Oct 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No. 726/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Central Circle 2 Shri Karaj Singh बनाम/ Cr Building Sector 17 H. No 1379, Modern Colony, Near Iti Vs. Chandigarh 160017 Yamuna Nagar (Haryana) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Atups-5528-A (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. Co. No. 16/Chandi/2024 [In Ita No. 726/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Shri Karaj Singh Acit-Central Circle 2 बनाम/ H. No 1379, Modern Colony, Near Iti, Cr Building Sector 17 Vs. Yamuna Nagar (Haryana) Chandigarh 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Atups-5528-A (Cross-Objector) : (Respondent) Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Shri Dhruv Goel (Ca) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)- 3, Gurgaon [Cit(A)] Dated 26-09-2022 In The Matter Of An Assessment

For Appellant: Shri Dhruv Goel (CA) - Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 143(3)Section 153Section 153ASection 153DSection 68

…. AR further contended that when the income is estimated, no such adjustment is to be made for probable disallowances u/s 40A(3) / 40(a)(ia) in terms of decision of Jurisdictional High Court in the case of Smt. Santosh Jain (296 ITR 324) & Aggarwal Engg. Co. (302 ITR 246). Another argument is that there is no unaccounted profit earned on unaccounted sales. The combined regular sales of mining entities were Rs.77.43 Crores which substantially matches with the seized material after making allowance of discount as offered by the assessee group to its customers. On these facts, Ld. AR asserted that the additional pro…

VINOD KUMAR GUPTA (D) THROUGH LR'S SMT. MADHU GUPTA, SMT. MADHU GUPTA, SH. ANUJ GUPTA, SH. ASHISH GUPTA,MUMBAI vs. ITO, WARD- 52(5), NEW DELHI

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

ITA 2751/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Jan 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. Ito, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. Pan: Abmpt3630N (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 28.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 68Section 6ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Harsh Kumar Thapar, Vs. ITO, A-92, Ganga Sagar Colony, Ward-1(3), Ganga Nagar, Meerut. Mawana Road, Meerut. PAN: ABMPT3630N (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 28.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 30.03.2015 of the ld. Commissioner of Income-tax (Appeals), Me…

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SMT RAJPRIYAM, RAJAPALAYAM

In the result, appeal filed by the Revenue is dismissed

ITA 2047/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Jan 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R. Raghunathaआयकर अपील सं./Ita No.2047/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Vs. Smt. Rajpriyam The Dcit, Non-Corporate Circle-2, 506-C, Thenkasi Road, Madurai. Rajapalayam-626 117. [Pan: Arzpr-4762-N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.R.Clement Ramesh Kumar,CITFor Respondent: Mr. R.Venkata Raman, CA
Section 250Section 68

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" एवं एवं BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2047/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 vs. Smt. Rajpriyam The DCIT, Non-Corporate Circle-2, 506-C, Thenkasi Road, Madurai. Rajapalayam-626 117. [PAN: ARZPR-4762-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R.Clement Ramesh Kumar,CIT ""यथ" क" ओर से /Respondent by : Mr. R.Venkata Raman, CA :…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(2), NAGPUR vs. AJAY VISHANDAS KAMNANI, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 88/NAG/2023[2020-21]Status: DisposedITAT Nagpur02 Sept 2024AY 2020-21

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

For Appellant: Shri Himesh DemleFor Respondent: Shri Kailash C. Kanojiya
Section 143(2)Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.88/Nag./2023 (Assessment Year : 2020–21) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(2), Nagpur v/s Ajay Vishandas Kamnani 3, C/o Vishandas Kamnani ……………. Respondent Nagarkhana Chowk, Mahal Nagpur 400 002 PAN – AHJPK5262J C.O. no.1/Nag./2023 (Arising out of ITA no.88/Nag./2023) (Assessment Year : 2020–21) Ajay Vishandas Kamnani 3, C/o Vishandas Kamnani ……………. Cross Objector Nagarkhana Chowk, Mahal (Original Respondent) Nagpur 400 002 PAN – AHJPK526…

I.T.O. WARD -1, AMRAVATI vs. SHRI SANJAY NANASAHEB BHARSAKALE, AMRAVATI

In the result, the appeal of the department is rejected

ITA 81/NAG/2018[2011-2012]Status: DisposedITAT Nagpur16 Jul 2024AY 2011-2012

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

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Abhay Y.Marathe, Sr.Dr
Section 131Section 143(1)Section 143(3)Section 148Section 250Section 269TSection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 81/Nag./2018 (Assessment Year : 2011-12) Income Tax Officer, ……………. Appellant Ward -1, Amravati v/s Shri Sanjay Nanasaheb Bharsakale 1, Shivaji Nagar, Banosa, ……………. Respondent Daryapur, Dist. Amravati. PAN – AHRPB8625J Assessee by : Shri Manoj Moriyani, Advocate Revenue by : Shri Abhay Y.Marathe, Sr.Dr. Date of Hearing – 09/07/2024 Date of Order – 16/07/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the department challenging the impugned…

PAWAN KUMAR GUPTA,NEW DELHI vs. ITO, WARD- 34(4), NEW DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 789/DEL/2018[2013-14]Status: DisposedITAT Delhi03 May 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 136Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.789/Del/2018, A.Y. 2013-14 ITA No.788/Del/2018, A.Y. 2014-15 Pawan Kumar Gupta ITO, A-116, Ashok Vihar, Ward 34(4) Phase-III, Vs. New Delhi New Delhi PAN: AANPG2625E (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Respondent by Ms. Mayuri, Sr. DR Date of Hearing 22/04/2024 Date of Pronouncement 03/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appea…

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CIT v. Aggarwal Engg. Co. (302 ITR 246) — Cited in 51 Judgments | BharatTax