CIT v. Anil Kumar & Co.

386 ITR 702High Court2016#912 most cited

What is CIT v. Anil Kumar & Co. authority for?

An Assessing Officer cannot make ad hoc disallowances or estimate an assessee's income if the books of account have not been rejected under Section 145(3) of the Income-tax Act.

118

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Anil Kumar & Co. · 386 ITR 702 · Section 145(3) · Section 145 · rejection of books of account · adhoc disallowance · estimation of income · assessment procedure · books not rejected · jurisdiction to estimate income

Also reported as

67 Taxmann.com 2782016 SCC OnLine KAR 8512

Sections most often in play

Section 144Section 143(2)Section 143(3)Section 145(3)Section 153CSection 153ASection 142(1)Section 132(4)

Issues it is cited on

section 158b(b)section 158bb(1)section 271aab(1a)section 158basection 113section 158bbsection 158bcsection 145(3)rejection of books of accountsection 145penalty under section 270asection 271aab

Judgments citing CIT v. Anil Kumar & Co.

BILASPUR EXPORTS INDUSTRIES,TIFRA INDUSTRIAL AREA, BILASPUR vs. INCOME TAX OFFICER-2(1), SHRI RAM PALAZA VYAPAR VIHAR

In the result, appeal of the assessee in ITA

ITA 153/RPR/2026[2015-16]Status: HeardITAT Raipur07 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.153/Rpr/2026 "नधा"रण वष" /Assessment Year : 2015-16 Bilaspur Exports Industries Tifra Industrial Area, Bilaspur (C.G.)-495 001 Pan: Aaffb6181Q

For Appellant: None (Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145Section 145(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.153/RPR/2026 "नधा"रण वष" /Assessment Year : 2015-16 Bilaspur Exports Industries Tifra Industrial Area, Bilaspur (C.G.)-495 001 PAN: AAFFB6181Q .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : None (Petition filed) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 07.04.2026 घोषणा क" तार…

STEP LOGISTICS PRIVATE LIMITED,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA

ITA 636/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.636/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 Pan: Aancs0382F

For Appellant: S/shri Praveen Khandelwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.636/RPR/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 PAN: AANCS0382F ........अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : S/shri Praveen Khandelwal & Praveen Goyal, CAs Revenue by : Dr. Priyanka Patel, Sr. DR…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2017-2018 Asstt. Commissioner of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/s M/s Bagkiya Construction Pvt. Ltd. SF-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. PAN: AACCB9382M . . . . . . . Respondent Represented Assessee by: None for the Respondent Revenue by: Mr Senthil Kumar [‘Ld. DR’] Date of conclusive Hearing : 29/01/2026 Date of Pronouncement : 27/02/2026 ORDER PER G. D. PADMAHSH…

ISHA METAL STORES, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA

ITA 756/RPR/2025[2019-20]Status: DisposedITAT Raipur23 Feb 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.756/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20

For Appellant: Shri Sunil Kumar Agrawal, CA &For Respondent: Dr. Priyanka Patel, Sr. DR

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.756/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Isha Metal Stores Gol Bazar, Raipur-492 001 PAN: AAAFI6193C .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA & Vidya Verma, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

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…

ANIL KUMAR JAIN,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL

In the result, appeal of the assessee in ITA No

ITA 585/RPR/2025[2019-20]Status: DisposedITAT Raipur06 Jan 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145(3)Section 153ASection 3

…of the Hon’ble High Court of Delhi in the case of Pr. CIT Vs. Forum Sales (P). Ltd. (2024) 160 taxmann.com 93 (Del.) and also decision of the “Division Bench” of Hon’ble High Court of Karnataka in the case of CIT Vs. Anil Kumar & Co. (2016) 67 taxmann.com 278/386 ITR 702. (Kar.). 8. Per contra, the Ld. Sr. DR supported the findings of the Revenue authorities. She submits that as per facts when the assessee was providing bogus purchase and sales bills definitely he would not do it for free and accordingly, has earned commission for providing such services. She vehemently supported the addition made on account of…

ANIL KUMAR JAIN,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL

In the result, appeal of the assessee in ITA No

ITA 584/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Jan 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145(3)Section 153ASection 3

…of the Hon’ble High Court of Delhi in the case of Pr. CIT Vs. Forum Sales (P). Ltd. (2024) 160 taxmann.com 93 (Del.) and also decision of the “Division Bench” of Hon’ble High Court of Karnataka in the case of CIT Vs. Anil Kumar & Co. (2016) 67 taxmann.com 278/386 ITR 702. (Kar.). 8. Per contra, the Ld. Sr. DR supported the findings of the Revenue authorities. She submits that as per facts when the assessee was providing bogus purchase and sales bills definitely he would not do it for free and accordingly, has earned commission for providing such services. She vehemently supported the addition made on account of…

JAMALUDDIN S/O SHRI CHUNIR AHMED,GHAZIABAD vs. ITO WARD 1(3), GHAZIABAD

ITA 3551/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

JAMALUDDIN, GHAZIABAD vs. ITO WARD-1(3), GHAZIABAD

ITA 3550/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

MAHANTH MOTORS,DAVANGERE vs. DCIT, CIRCLE-1(1), BANGALORE

In the result, both the appeals filed by the assessee are dismissed

ITA 1446/BANG/2025[2015-16]Status: DisposedITAT Bangalore12 Dec 2025AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri Subramanian S, JCIT-DR
Section 143(1)Section 234

…itional ground. In the said additional ground, the assessee submitted that the adhoc disallowance made by the AO without rejecting the books of accounts is not correct. The Ld.AR also relied on the judgment of the Hon’ble Jurisdictional High Court reported in 386 ITR 702 (Kar) in the case of CIT vs. Anil Kumar & Co. and prayed to allow the appeal. 8. The Ld.DR relied on the orders of the lower authorities and submitted that the judgment relied on by the Ld.AR can be distinguished based on the facts of the present case and prayed to dismiss the appeal. 9. We have heard the arguments of both sides and perused the…

MAHANTH MOTORS ,DAVANGERE vs. DCIT, CIRCLE-1(1), BANGALORE

In the result, both the appeals filed by the assessee are dismissed

ITA 1445/BANG/2025[2014-15]Status: DisposedITAT Bangalore12 Dec 2025AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri Subramanian S, JCIT-DR
Section 143(1)Section 234

…itional ground. In the said additional ground, the assessee submitted that the adhoc disallowance made by the AO without rejecting the books of accounts is not correct. The Ld.AR also relied on the judgment of the Hon’ble Jurisdictional High Court reported in 386 ITR 702 (Kar) in the case of CIT vs. Anil Kumar & Co. and prayed to allow the appeal. 8. The Ld.DR relied on the orders of the lower authorities and submitted that the judgment relied on by the Ld.AR can be distinguished based on the facts of the present case and prayed to dismiss the appeal. 9. We have heard the arguments of both sides and perused the…

SPANDANA SPHOORTY FINANCIAL LIMITED,HYDERABAD vs. ACIT., CIRCLE 3(2), HYDERABAD

Accordingly, the addition of Rs.11,44,51,818/- (supra) made by the\nAO, which, thereafter, had been sustained by the CIT(A), is vacated.\nThe Grounds of appeal Nos.3.1 to 3.4 are allowed in terms o...

ITA 821/HYD/2025[2017-18]Status: DisposedITAT Hyderabad17 Oct 2025AY 2017-18
Section 143(3)Section 145Section 69A

…Taxman 73 (AP). It was held that 'that the assessing\nofficer cannot reject the books of accounts merely because in his view,\na different method of accounting would be better suited.\"\nb) The Hon'ble Karnataka High Court, in CIT v. Anil Kumar & Co.\n[2016] 386 ITR 702/67 taxmann.com 278 held that jurisdiction to\nestimate assessee's income is not available when books of account\nhave not been rejected.\nc) The Allahabad High Court, in CIT v. Pashupati Nath Agro Food\nProducts (P.) Ltd held that the Assessing Officer did not reject the\nbooks of account; it shows that the assessee has maintained the books\nof a…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19
Section 132Section 143(3)Section 144Section 153CSection 153D

…{ "clean_text": "Page 1 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“B” BENCH, Bengaluru\nBEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA Nos.\n& AY\nBy Assessee\nAssessee\nAssessing Officer\nAssessee by\nAssessing Officer by\nITA No 410/Bengaluru/2024\n(AY 2018-19)\nITA No 411/Bengaluru/2024\n(AY 2019-20)\nITA No 412/Bengaluru/2024\n(Ay 2020-21)\nCo No 6/Bengaluru/2024\n(AY 2017-18)\nBY Assessing Officer\nITA No 169/Bengaluru/2024\n(AY 2017-18)\nITA no 170/Bengaluru/2024\n(AY 2018-19)\nLate Shri Mahabir Prasad\nThrough his…

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 1 of 40 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 411/Bengaluru/2024 (AY 2019-20) Co No 6/Bengaluru/2024 (AY 2017-18) BY Assessing Officer ITA no 170/Bengaluru/2024 (AY 2018-19) Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third…

M/S CASA DEL TUBO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed in-part

ITA/139/2021HC Karnataka17 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 143(2)Section 260

…- 1 - HC-KAR NC: 2025:KHC:37204-DB ITA No. 139 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL No. 139 OF 2021 BETWEEN: 1. M/S CASA DEL TUBO, REP. BY ITS PARTNER, LALIT SETHI, No.497/D-1, 14TH CROSS, 4TH PHASE, PEENYA INDUSTRIAL AREA, BANGALORE 560058. …APPELLANT (BY SRI S.V. RAVISHANKAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(1), BMTC BUS STAND BUILDING, KORAMANGALA, BANGALORE…

AXORA RESOURCES LIMITED,BANGALORE vs. INCOME TAX OFFICER, KOLKOTA

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

ITA 1275/KOL/2025[2022-23]Status: DisposedITAT Kolkata16 Sept 2025AY 2022-23

Bench: Shri Duvvuru Rl Reddy, Vp\Nand\Nshri Rajesh Kumar, Am\Nita No.1275/Kol/2025\N(Assessment Year:2022-23)\Naxora Resources Limited\Nunit No.2983, 4Th Floor, 12Th\Nmain, Hal 2Nd Stage, Bengaluru,\Nkarnataka-560008\N(Appellant)\Nvs.\Nincome Tax Officer,\Naayakar Bhavan,\Nkolkata-700069, West Bengal\N(Respondent)\Npan No. Aaacn9658G\Nassessee By\Nrevenue By\Ndate Of Hearing:\Ndate Of Pronouncement:\Nshri S.K. Tulsiyan, Ar\Nshri Raja Sengupta, Dr\N20.08.2025\N16.09.2025\Norder\Nper Rajesh Kumar, Am:\Nthis Is An Appeal Preferred By The Assessee Against The Order Of\Nthe National Faceless Appeal Centre, Delhi (Hereinafter Referred To As\Nthe “Ld. Cit(A)"] Dated 04.06.2025 For The Ay 2022-23.\Nground No.1 To Are Not Pressed & Therefore Dismissed As Not\Npressed.\Nthe Issue Raised In Ground No.4 Is Against The Order Of Id. Cit (A)\Nconfirming The Addition Of ₹25,55,776/- As Made By The Id. Ao On Account\Nof Unsubstantiated Work-In-Progress (Wip).\N3.

…t were duly audited and no adverse\ninference was drawn by the Id. AO. In our opinion, no adhoc\ndisallowance can be made without rejecting the books of account. The\ncase of the assessee find support from series of decisions namely; CIT\nvs. Anil Kumar & Co. 386 ITR 702 (Karnataka), PCIT Vs. Marg Ltd.\n396 ITR 580 (Mad.). Accordingly, we set aside the order of Id. CIT (A)\nand direct the Id. AO to delete the addition. The ground no. 6 is\nallowed.\nThe issue raised in ground no.7, is against the addition of\n₹7,40,51,268/- made by the Id. AO on estimation basis.\n6. 1. During the course of assessment proceeding…

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…

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