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.

How many judgments cite CIT v. Anil Kumar & Co.?

121 judgments on BharatTax cite CIT v. Anil Kumar & Co. (386 ITR 702), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Anil Kumar & Co. come up under?

It is most often cited in judgments turning on Section 144, Section 143(2), Section 143(3), Section 145(3), Section 153C, Section 153A.

CIT v. Anil Kumar & Co. (386 ITR 702)

Asst. Commissioner of Income Tax (Central)-I, Bhopal vs. Som Distilleries Private Limited, Bhopal

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…ber, 2008 concluded that in the absence of rejection of books, the estimation of profit is arbitrary, unreasonable and perverse. In CIT vs. Anil Kumar & Co. (2016) Page 17 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 386 ITR 702 (Kar.), the Hon’ble High Court echoed the same view. In CIT v. Paradise Holidays [2010] 325 ITR 13 (Delhi), the Hon’ble Delhi High Court has held that if accounts which are regularly maintained in the course of business and are duly audited, free from any qualification by the auditors, should normally be taken as correct unless there are adequate…

Som Distilleries Pvt. Ltd., Bhopal vs. ITO-1(3), Bhopal

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…ber, 2008 concluded that in the absence of rejection of books, the estimation of profit is arbitrary, unreasonable and perverse. In CIT vs. Anil Kumar & Co. (2016) Page 17 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 386 ITR 702 (Kar.), the Hon’ble High Court echoed the same view. In CIT v. Paradise Holidays [2010] 325 ITR 13 (Delhi), the Hon’ble Delhi High Court has held that if accounts which are regularly maintained in the course of business and are duly audited, free from any qualification by the auditors, should normally be taken as correct unless there are adequate…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

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

ITA 205/CTK/2023[2019-20]Status: DisposedITAT Cuttack27 May 2024AY 2019-20

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.201-205/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015 to 2019-2020) M/s Tarini Minerals Pvt. Ltd. Vs DCIT, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 PAN No. :AAACT 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.C.Bhadra, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 27/05/…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

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

ITA 204/CTK/2023[2018-19]Status: DisposedITAT Cuttack27 May 2024AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.201-205/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015 to 2019-2020) M/s Tarini Minerals Pvt. Ltd. Vs DCIT, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 PAN No. :AAACT 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.C.Bhadra, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 27/05/…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

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

ITA 203/CTK/2023[2016-17]Status: DisposedITAT Cuttack27 May 2024AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.201-205/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015 to 2019-2020) M/s Tarini Minerals Pvt. Ltd. Vs DCIT, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 PAN No. :AAACT 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.C.Bhadra, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 27/05/…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

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

ITA 202/CTK/2023[2015-16]Status: DisposedITAT Cuttack27 May 2024AY 2015-16

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.201-205/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015 to 2019-2020) M/s Tarini Minerals Pvt. Ltd. Vs DCIT, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 PAN No. :AAACT 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.C.Bhadra, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 27/05/…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

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

ITA 201/CTK/2023[2014-15]Status: DisposedITAT Cuttack27 May 2024AY 2014-15

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA Nos.201-205/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015 to 2019-2020) M/s Tarini Minerals Pvt. Ltd. Vs DCIT, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 PAN No. :AAACT 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.C.Bhadra, CA राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT-DR सुनवाई की तारीख / Date of Hearing : 27/05/…

Pr. Commissioner of Income Tax (Central) -I vs. M/S Forum Sales Pvt. Ltd

The appeals stand dismissed

ITA/863/2019HC Delhi01 Mar 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 260A

…ITA 862/2019 & ITA 863/2019 Page 1 of 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 13 February 2024 Judgment pronounced on: 01 March 2024 + ITA 862/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 ..... Appellant Through: Mr. Zoheb Hossain, SSC and Mr. Sanjeev Menon, JSC versus M/S FORUM SALES PVT. LTD. ..... Respondent Through: Mr. Yoginder Handoo and Mr. Ashwin Kataria, Advs. + ITA 863/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 .…

M/S Real Conergy (I) Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, Appeal filed by the Assessee is allowed

ITA 2677/DEL/2013[2009-10]Status: DisposedITAT Delhi18 Sept 2023AY 2009-10

Bench: The Cit(A), The Ld. Cit(A) Vide Order Dated

Section 143(3)

…1 M/s Real Conergy (1) P. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI G. S. PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Real Conergy(1) Pvt. ITO, Ltd. Ward-15(2) S-12, 2nd floor, Uphaar Vs. New Delhi Commercial Complex, Green Park Extension, New Delhi PAN- AADCR3480R (Appellant) (Respondent) Appellant by Sh. Kalrav Mehrotra, Adv & Sh. Darbara Singh, CA Respondent by Sh. Vivek Vardhan, Sr. DR Date of Hearing 21/08/2023 Date of Pronouncement 18/08/2023 ORDER PER YOGESH KUMAR U.S., JM: This appeal filed by the assessee is against the…

Shri Ramniklal D. Aghera, Keshod vs. The ITO Ward-1, Junagadh

In the result, appeal of the assessee is allowed

ITA 27/RJT/2022[2011-12]Status: DisposedITAT Rajkot23 Aug 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Written SubmissionFor Respondent: Shri Abhimanyu Singh, Sr. DR

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.27/Rjt/2022 (Assessment Year: 2011-12) Shri Ramniklal D. Aghera, Vs. Income Tax Officer, Ajab, Shri Krishna Nivas, Ward-1, Near High School, Keshod, Junagadh Gujarat-362220 [PAN No.ASLPA4070F] (Appellant) .. (Respondent) Appellant by : Written Submission Respondent by: Shri Abhimanyu Singh, Sr. DR Date of Hearing 07.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This appeal has bee…

Satya Pal Gupta, New Delhi vs. ACIT, Circle-62(1), New Delhi

In the result, Appeal of the Assessee is partly allowed

ITA 5212/DEL/2018[2013-14]Status: DisposedITAT Delhi17 Aug 2023AY 2013-14

Section 143(3)Section 145Section 145(3)

…terference, but the A.O. cannot tinker with the gross profit rate or net profit rate shown by the assessee. The above said ratio is supported by the judicial pronouncements. Page 4 of 11 Sh. Satya Pal Gupta vs. ACIT “1) CIT vs. M/s. Anil Kumar Co., (2016) 386 ITR 702 (Karnataka) "11. Insofar as the estimation of gross profit made by the Assessing Officer modified by the CIT(Appeals), tribunal has rightly held that when the books of accounts of the assessee had not been rejected and assessment having not been framed under section 144 of the Income Tax Act the said authorities were in error in resorting to an…

Sandeep Jain, Jaipur vs. The Income Tax Officer, Ward 6(4) Jaipur

In the result, appeal of the assessee is partly allowed

ITA 20/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 143(3)Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 20/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Sandeep Jain Income Tax Officer A-53, Shanti Nagar, Gurjar Ki Vs. Ward 6(4), Jaipur Thadi, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFIPJ 7230 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (C.A.) jktLo dh vksj ls@ R…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

ITA 7/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 133ASection 143(3)Section 145

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

ITA 6/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 133ASection 143(3)Section 145

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

ITA 5/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 133ASection 143(3)Section 145

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

ITA 4/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 133ASection 143(3)Section 145

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Income Tax Officer Ward-2(2), Allahabad vs. Monad Infrasolution Limited, Allahabad

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

ITA 62/ALLD/2020[2015-16]Status: DisposedITAT Allahabad19 Dec 2022AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

For Appellant: Mr. Rabin Chaudhuri, CIT. D.RFor Respondent: Mr. Ashish Bansal, Adv

Section 142(1)Section 143(2)Section 144

…ent Year 2015-16 Monad Infrasolution Lmt. Allahabad. Hon'ble ITAT Bengaluru in the case of Shri G.T. Umesh Vs. ITO in ITA No.1321/Bang/2017 dated 29.03.2019 relying on the law laid down by Hon'ble High Courts in the matter of CIT v. Anil Kumar & Co., [(2016) 67 Taxmann.com 278 (Kar)1, CIT v. Symphony Comfort System Ltd [(2013) 35 taxmann.com 533 (Guj)1 and PCIT v. Marg Ltd [(2017) 84 taxmann.com 52 (Mad), have held that no addition can be made on estimated basis without rejecting books of account of assessee. 4. In the case of Marg Ltd (supra), HELD: "the assessment order is passed u/s.144 of the Act, without r…

Mohit Metals Private Limited, Bhiwadi vs. CIT (Appeals), NFAC

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

ITA 173/JPR/2022[2016-17]Status: DisposedITAT Jaipur14 Dec 2022AY 2016-17

For Appellant: Shri Praphull Mehta, CAFor Respondent: Mrs. Monisha Choudhary, JCIT

Section 147Section 40Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 173 & 174/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17 & 2017-18 cuke M/s. Mohit Metals Private Ltd The ACIT G-1208, Rampura, Mundana, RIICO Vs. Circle-2 Indl. Area, Bhiwadi Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECM 0087 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praphull Mehta, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary…

Swapan Das, Kolkata vs. I.T.O., Ward-45(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1333/KOL/2019[2014-15]Status: DisposedITAT Kolkata06 Sept 2022AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2014-15 Swapan Das Income Tax Officer, Ward- 3F/1G, Gagan Sarkar Road, Vs. 45(3), Kolkata. Beliaghata, Kolkata-700010. (Pan Agrpd2980P) (Appellant) (Respondent) Present For: Appellant By : Smt. Pinki Shaw, Fca Respondent By : Shri Sudip Kumar Bandopadhyay, Addl. Cit Date Of Hearing : 23.06.2022 Date Of Pronouncement : 06.09.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-13, Kolkata Vide Appeal No.10542/Cit(A)-13/Wd- 45(3)/Kol/2016-17 Dated 28.02.2019 For A.Y. 2014-15 Arising Out Of Order Passed U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Ito, Ward-45(3), Kolkata Dated 28.12.2016. 2. Smt. Pinki Shaw, Fca Appeared On Behalf Of The Assessee & Shri Sudip Kumar Bandopadhyay, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Smt. Pinki Shaw, FCAFor Respondent: Shri Sudip Kumar Bandopadhyay, Addl. CIT

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Swapan Das Income Tax Officer, Ward- 3F/1G, Gagan Sarkar Road, Vs. 45(3), Kolkata. Beliaghata, Kolkata-700010. (PAN AGRPD2980P) (Appellant) (Respondent) Present for: Appellant by : Smt. Pinki Shaw, FCA Respondent by : Shri Sudip Kumar Bandopadhyay, Addl. CIT Date of Hearing : 23.06.2022 Date of Pronouncement : 06.09.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directe…

Samir Kishor Parekh, Ahmedabad vs. The ACIT Circle-5(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed for assessment year

ITA 266/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2010-11

For Appellant: Shri Chintan Shah. A.RFor Respondent: Shri Sudhendu Das, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 265 & 266/Ahd/2020 Assessment Years 2008-09 & 2010-11 Samir Kishor Parekh, The ACIT, Ahmedabad Circle-5(3)(2), PAN: AFVPP7637L Vs Ahmedabad (Appellant) (Respondent) Assessee by: Shri Chintan Shah. A.R. Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 22-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals have been filed by the assessee against the order of the ld. Commissione…

CIT v. Anil Kumar & Co.

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

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Judgments citing CIT v. Anil Kumar & Co.

Asst. Commissioner of Income Tax (Central)-I, Bhopal vs. Som Distilleries Private Limited, Bhopal

Som Distilleries Pvt. Ltd., Bhopal vs. ITO-1(3), Bhopal

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

Pr. Commissioner of Income Tax (Central) -I vs. M/S Forum Sales Pvt. Ltd

M/S Real Conergy (I) Pvt. Ltd., New Delhi vs. ITO, New Delhi

Shri Ramniklal D. Aghera, Keshod vs. The ITO Ward-1, Junagadh

Satya Pal Gupta, New Delhi vs. ACIT, Circle-62(1), New Delhi

Sandeep Jain, Jaipur vs. The Income Tax Officer, Ward 6(4) Jaipur

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

Income Tax Officer Ward-2(2), Allahabad vs. Monad Infrasolution Limited, Allahabad

Mohit Metals Private Limited, Bhiwadi vs. CIT (Appeals), NFAC

Swapan Das, Kolkata vs. I.T.O., Ward-45(3), Kolkata

Samir Kishor Parekh, Ahmedabad vs. The ACIT Circle-5(3)(2), Ahmedabad