CIT v. Anil Kumar & Co.

386 ITR 702High Court2016#870 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.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 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 144 Section 143(2)Section 143(3)Section 145(3)Section 153C Section 153A Section 142(1)Section 132(4)

Read the full judgment

Issues it is cited on

section 158b(b)section 158bb(1)section 271aab(1a)section 158ba section 113 section 158bb section 158bc section 145(3)rejection of books of account section 145 penalty under section 270a section 271aab

Judgments citing CIT v. Anil Kumar & Co.

Ariha Diamond Jewellery P. Ltd, Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3869/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Ariha Diamond Jewellery P. Ltd, Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3868/MUM/2017[2011-12]Status: DisposedITAT Mumbai04 Jul 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Ariha Diamond Jewellery P. Ltd, Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3867/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Jul 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Ariha Diamond Jewellery P. Ltd, Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3866/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Jul 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Ariha Diamond Jewellery P. Ltd, Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3865/MUM/2017[2008-09]Status: DisposedITAT Mumbai04 Jul 2018AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Sejal Export (India), Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3864/MUM/2017[2013-14]Status: DisposedITAT Mumbai04 Jul 2018AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Sejal Export (India), Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3858/MUM/2017[2008-09]Status: DisposedITAT Mumbai04 Jul 2018AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Sejal Export (India), Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3857/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Jul 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Sejal Export (India), Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3856/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Jul 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Sejal Export (India), Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3855/MUM/2017[2011-12]Status: DisposedITAT Mumbai04 Jul 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Sejal Export (India), Mumbai vs. DCIT Cen Cir 1(2), Mumbai

In the result, appeals of the Assessee are partly allowed and appeals of the Revenue are dismissed

ITA 3854/MUM/2017[2012-13]Status: DisposedITAT Mumbai04 Jul 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

…timated without rejection of Books of Accounts. Reliance is placed on the decision of the Hon'ble Madras High Court in the case of Pr. CIT v. Marg Ltd., [396 ITR 580] and the decision of the Hon'ble Karnataka High Court in the case of CIT v. Anil Kumar & Co. [386 ITR 702]. 12. Ld. DR strongly placed reliance on the order of the Assessing Officer. Ld. DR submitted that assessee could not prove that the purchases made were genuine and therefore the Assessing Officer rightly estimated the addition from the purchases. 13. We have heard the rival submissions, perused the orders of the authorities below. Assessing Of…

Smt Nirmala Devi, Bokaro vs. ITO Ward-3(2), Bokaro

In the result, appeal filed by the assessee is allowed

ITA 244/RAN/2016[2012-13]Status: DisposedITAT Ranchi21 May 2018AY 2012-13

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2012-2013

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri P.K.Mondal, JCIT

…annot be deduced therefrom. 6. Ld D.R. supported the orders of lower authorities. 3 IT A No.2 44/R an/2 016 Asse ssmen t Year: 2 012 -20 13 7. We find that Hon'ble Karnataka High Court in the case of The Income Tax Officer Versus M/s Anil Kumar And Co ., 386 ITR 702 (Kar) and Hon'ble Delhi High Court in the case of DLF Hilton Hotels (2016) 240 Taxman 495 (Delhi) have held when the books of accounts of the assessee had not been rejected and assessment having not been framed under section 144 of the Act, the said authorities were in error in resorting to an estimation of income and such exercise undertaken b…

Santosh Enterprises, Sagar Taluk vs. Additional Commissioner of Income Tax, Shimoga

In the result, the assessee’s appeal for asst

ITA 1353/BANG/2017[2006-07]Status: DisposedITAT Bangalore02 Feb 2018AY 2006-07

Bench: Shri Jason P Boaz & Shri Laliet Kumarsantosh Enterprises, Anadapuram, Sagar Taluk. . Appellant Pan : Aakfs4558F. Vs. The Addl. Commissioner Of Income-Tax, Shimoga. . Respondent

For Appellant: Shri S Krishnaswamy, C.AFor Respondent: Smt. Padmameenakshi, JCIT

Section 143(1)Section 143(3)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘B’ BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Santosh Enterprises, Anadapuram, Sagar Taluk. . Appellant PAN : AAKFS4558F. Vs. The Addl. Commissioner of Income-tax, Shimoga. . Respondent Appellant by : Shri S Krishnaswamy, C.A Respondent by : Smt. Padmameenakshi, JCIT Date of Hearing : 31-1-2018 Date of Pronouncement : 2-2-2018 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the CIT(A), Bangalore dated 22/2/2017 for assessment for asst. year 2006-07.…

M/S. Bio Med Private Limited, Ghaziabad vs. Addl.CIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 6827/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Nov 2017AY 2009-10

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2009-10]

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri S.K. Jain, Sr. DR

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2009-10] Bio-Med Private Ltd Vs. The Addl. CIT C- 96, Site No. 1, B.S. Road Range - 2 Industrial Area Ghaziabad Ghaziabad PAN : AABCB 3477 C [Appellant] [Respondent] Date of Hearing : 09.11.2017 Date of Pronouncement : 20.11.2017 Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri S.K. Jain, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the order dated 18.09.2014 passed b…

Anand Prakash, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 4222/DEL/2014[2008-09]Status: DisposedITAT Delhi20 Nov 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2008-09]

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri S.K. Jain, Sr. DR

Section 143(3)Section 24Section 48Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2008-09] Shri Anand Prakash Vs. The Addl. CIT Prop. M/s National Street Suppliers Range - 1 71, Navyug Market Ghaziabad Ghaziabad PAN : ADDPP 5884 B [Appellant] [Respondent] Date of Hearing : 08.11.2017 Date of Pronouncement : 20.11.2017 Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri S.K. Jain, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the order dated 03.03.2014…

The ITO, Burhanpur vs. Shri Pravin Mehta, Burhanpur

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

ITA 446/IND/2016[2012-13]Status: DisposedITAT Indore24 May 2017AY 2012-13

Bench: Shri Chandra Mohan Garg, Jm & Shri O.P.Meena, Am आ.अ.सं./ I.T.A. No.446 /Ind/2016 "नधा"रण वष"/ Assessment Year: 2012-13

…ITO Burhanpur v. Pravin Mehta / I.T.A. No.446 /Ind/2016/A.Y. 12-13 Page 1 of 9 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI CHANDRA MOHAN GARG, JM, AND SHRI O.P.MEENA, AM आ.अ.सं./ I.T.A. No.446 /Ind/2016 "नधा"रण वष"/ Assessment Year: 2012-13 Income Tax Officer , Vs. Shri Pravin Mehta. Burhanpur Pp.M/s. Rekha Cotton Corporation 21/1 Mahajana Peth, Burhanpur "था.ले.सं./PAN: AHMPM 3271 G अपीलाथ" /Appellant ""यथ" /Respondent अपीलाथ" क" ओर से/Appellant by Shri Mohd. Javed, D.R. Shri S.…

ACIT, Mangalore vs. M/S Hassan Hajee & Co, Mangalore

ITA 68/BANG/2010[2003-04]Status: DisposedITAT Bangalore02 May 2017AY 2003-04

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Shri K.A. Chandrashekar, JCIT

…the expenditure incurred in cash. It is trite to law that no expenditure can be disallowed without rejecting the books of accounts and reliance in this regard can be made on the decision of Hon’ble Karnataka High Court in case of Anil Kumar & Co. Vs CIT (386 ITR 702). 8. The assessee firm is not on appeal against the order of the CIT(A); keeping in view the above principle, we sustain the order of the CIT(A) and appeals filed by the revenue are dismissed. 9. In respect of the assessment years 2006-07 to 2011-12 in ITA Nos. 1358 to 1363/Bang/2015 the brief facts of the case are as under. 10.It is the ca…

ACIT, Mangalore vs. M/S Hassan Hajee & Co, Mangalore

ITA 67/BANG/2010[2002-03]Status: DisposedITAT Bangalore02 May 2017AY 2002-03

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Shri K.A. Chandrashekar, JCIT

…the expenditure incurred in cash. It is trite to law that no expenditure can be disallowed without rejecting the books of accounts and reliance in this regard can be made on the decision of Hon’ble Karnataka High Court in case of Anil Kumar & Co. Vs CIT (386 ITR 702). 8. The assessee firm is not on appeal against the order of the CIT(A); keeping in view the above principle, we sustain the order of the CIT(A) and appeals filed by the revenue are dismissed. 9. In respect of the assessment years 2006-07 to 2011-12 in ITA Nos. 1358 to 1363/Bang/2015 the brief facts of the case are as under. 10.It is the ca…

M/S Manjunatha Land Developers and Constructions Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, appeal filed by the assessee is partly allowed for statistical purpose, whereas appeal of the Revenue is dismissed

ITA 642/BANG/2014[2007-08]Status: DisposedITAT Bangalore27 Nov 2015AY 2007-08

Bench: Shri. Abraham P. George & Shri. Vijaypal Raoi.T.A No.642/Bang/2014 (Assessment Year : 2007-08) M/S. Manjunatha Land Developers & Constructions Pvt. Ltd, No.849, 1St Floor, 12Th Cross, 4Th Main, 1St Stage, Indiranagar, Bangalore 560 038 .. Appellant Pan : Aadcm9356M V. Asst. Commissioner Of Income-Tax, Circle -12(1), Bangalore .. Respondent

For Appellant: Shri. Prashanth G. S, CAFor Respondent: Shri. Sanjay Kumar, CIT -III

Section 234BSection 80I

…or sub- contracts. Therefore according to him, AO was justified in invoking section 40(a)(ia) of the Act. 17. Per contra, Ld. AR supported the order of CIT (A). Reliance was placed on judgment of Hon’ble jurisdictional High Court in Anil Kumar & Co., V. ITO (354 ITR 170). 18. We have perused the orders and heard the rival contentions. There is no dispute that tax was deducted by the assessee and remitted by it before the due date of filing the return of income. As per the AO, amendment to Section 40(a)(ia) made through Finance Act, 2010, was applicable only prospectively. We find that this issue had come up bef…

Planman Consulting (India) Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 5753/DEL/2013[2009-10]Status: DisposedITAT Delhi06 Nov 2015AY 2009-10

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble

For Appellant: Sh. Ved Jain, CAFor Respondent: Smt. Anjula Jain, Sr. DR

Section 143(1)Section 143(3)Section 14ASection 40Section 80G

…er vide page no. 13 of the assessment order. It is settled principle of law that the second proviso to section 40(a)(ia) is applicable with retrospective effect and in this connection reliance is placed on the following decisions: i. ITO Vs. Anil Kumar & Co., 354 ITR 170 (Kar.) ii. CIT Vs. Virgin Creation, ITA No. 302 of 2011, dated 23.11.2011 (Cal.) iii. CIT Vs. Talbros P. Ltd., ITA No. 218 of 2013, dated 06.09.2013 (Del.) iv. CIT Vs. Santosh Kumar Shetty, ITA No. 590/2013, dated 15.07.2014 (Del. ) 5.1 Following the ratio laid down in the above cases, we allow this ground of appeal. 6. Ground no. 4 relates to th…