How many judgments cite CIT v. Associated Transport Pvt. Ltd.?

44 judgments on BharatTax cite CIT v. Associated Transport Pvt. Ltd. (84 Taxmann 146), spanning 2021 to 2026.

Which sections of the Income Tax Act does CIT v. Associated Transport Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 115BBE, Section 69A, Section 143(3), Section 145(3), Section 80P.

CIT v. Associated Transport Pvt. Ltd.

84 Taxmann 146High Court1996#2664 most cited

What is CIT v. Associated Transport Pvt. Ltd. authority for?

The Assessing Officer must accept purchases and sales recorded in the books if the profit has been offered to tax and there is no contrary evidence. Partial acceptance of entries by the AO implies there is no basis for making additions.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v. Associated Transport Pvt. Ltd. · addition u/s 68 · addition under section 68 · books of account · offer of profit to tax · preponderance of probability · Assessing Officer

Sections most often in play

Section 68 Section 115BBE Section 69A Section 143(3)Section 145(3)Section 80P Section 250 Section 142(1)

Issues it is cited on

section 285ba section 271da section 285 section 2(1)addition u/s 68 addition under section 68 section 115bb section 115b double taxation preponderance of probability section 115bbe section 44ab

Judgments citing CIT v. Associated Transport Pvt. Ltd.

SHREE JADEYA SHANKARLING URBAN CO-OP. CREDIT SOCIETY LIMITED ,HUBBALLI vs. INCOME TAX OFFICER, WARD-2(3), HUBBALLI

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

ITA 2893/BANG/2025[2017-18]Status: DisposedITAT Bangalore17 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Santhosh Magavi, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 269SSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shree Jadeya Shankarling Urbank Co- Vs. The Income Tax Officer, op. Credit Society Ltd., Ward – 2(3), 1, Narayan Sofa, Old Hubli, Hubballi. Hubballi – 580 024. PAN – AANAS 6472 Q APPELLANT RESPONDENT Assessee by : Shri Santhosh Magavi, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 12.03.2026 Date of Pronouncement : 17.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present ap…

SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI

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

ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Shri Shanthisagar Co-op Credit Society Vs. The Income Tax Officer, Ltd., Ward – 2(1), 0, Kanchagar Galli, Hubli. Hubli – 580 028. PAN – AAIAS 2732 E APPELLANT RESPONDENT Assessee by : Smt. Harsha J, Advocate Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of hearing : 29.01.2026 Date of Pronouncement : 12.03.2026 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The present appeal has been instituted by the assess…

GURDAS MAL ARORA,KANPUR vs. THE A O CIRCLE-1(2)(1), KANPUR

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

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR

Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. LA SOLITAIRE JEWELS PRIVATE LIMITED, DELHI

The Appeal of the Revenue is dismissed

ITA 181/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishradeputy Commissioner Of Vs La Solitaire Jewels Income Tax, Private Limited Room No. 316A, C. R. 2706, Bank Street Road, Building, I. P. Estate, Karol Bagh, New Delhi- New Delhi 110005 Delhi Pan: Aaacl9483H Appellant Respondent Assessee By Sh. Mayankpatwari, Adv & Sh. Akashojha, Adv Revenue By Sh. Gouranga Chandra, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 30/10/2025

Section 143(2)Section 143(3)Section 145Section 145(3)Section 68

…1 DCIT Vs. La solitaire Jewels Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Deputy Commissioner of Vs La Solitaire Jewels Income Tax, Private Limited Room No. 316A, C. R. 2706, Bank Street Road, Building, I. P. Estate, Karol Bagh, New Delhi- New Delhi 110005 Delhi PAN: AAACL9483H Appellant Respondent Assessee by Sh. MayankPatwari, Adv and Sh. AkashOjha, Adv Revenue by Sh. Gouranga Chandra, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 30/10/2025 ORDER PER YOGESH KUMA…

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 88/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Section 115BSection 143(2)Section 145(3)Section 234BSection 44Section 68

…{ "clean_text": "I.T.A. No.88/Lkw/2024\n Assessment Year: 2017-18\n\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH 'B', LUCKNOW\n\nBEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER\nAND\nSHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\n\nI.T.A. No.88/Lkw/2024\n Assessment Year:2017-18\n\nKashi Nath Seth Sarraf Private Vs. ACIT,\nLimited,\nSitapur.\nC/o Sanjay Saxena,\n12, Pratap Enclave, Bisrat\nG. T. Road, Shahjahanpur.\nPAN:AACCK3717F\n(Appellant)\n(Respondent)\n\nAppellant by\nShri Akshay Agarwal, Advocate\nRespondent by\nShri Neeraj Kumar, CIT (D.R.)\n\nORDER\n\nPER ANADEE NATH MISSHRA:Α.Μ.\n\n(A) This ap…

SRI SHIVAKUMARA SWAMY CREDIT COOP SOCIETY LIMITED,DAVANAGERE vs. INCOME TAX OFFICER, WARD-1, DAVANAGERE

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

ITA 474/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing

Section 115BSection 142(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017-18 Sri Shivakumara Swamy Credit Coop Vs. The Income Tax Officer, Society Limited, Ward- 1, 1660/47/1st Floor, 12th Cross, Davanagere. Taralabalu Badavane Vidyanaga, Bapuji Vidyanagara S.O, Davangee, Davangere – 577 005. PAN– AAJAS 2658 C APPELLANT RESPONDENT Assessee by : Shri Sandeep Chalapathy, CA Revenue by : Shri Ganesh R Ghale, Advocate for Standing Counsel Date of hearing : 25.06.2025 Date of Pronouncement : 23.07.2025 O R D E R PER WASEEM…

ACIT-3, LUCKNOW, LUCKNOW vs. HARSHIT GARG, LUCKNOW

In the result, the appeal filed by the Department in ITA No

ITA 451/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Jul 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Acit, Lucknow Vs. Harshit Garg, Pratyaksh Kar Bhawan, 57-Ram Tirath Marg, Lucknow Pan: Aiopg3763A (Appellant) (Respondent) C.O. No.25/Lkw/2024 A.Y. 2017-18 Harshit Garg, Vs. Acit, Lucknow Pratyaksh Kar Bhawan, 57- Ram Tirath Marg, Lucknow Pan: Aiopg3763A (Appellant) (Respondent) Assessee By: Sh. Akshay Agrawal, Advocate Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit (Dr) Date Of Hearing: 23.04.2025 Date Of Pronouncement: 04.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A) Dated 17.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961, Wherein The Ld. Cit(A) Has Partly Allowed The Appeal Of The Assessee Against The Order Of The Ld. Ao

For Appellant: Sh. Akshay Agrawal, AdvocateFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT

Section 115BSection 143(3)Section 250Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 ACIT, Lucknow vs. Harshit Garg, Pratyaksh Kar Bhawan, 57-Ram Tirath Marg, Lucknow PAN: AIOPG3763A (Appellant) (Respondent) C.O. No.25/LKW/2024 A.Y. 2017-18 Harshit Garg, vs. ACIT, Lucknow Pratyaksh Kar Bhawan, 57- Ram Tirath Marg, Lucknow PAN: AIOPG3763A (Appellant) (Respondent) Assessee by: Sh. Akshay Agrawal, Advocate Revenue by: Sh. Sunil Kumar Rajwanshi, Addl. CIT (DR) Date of hearing: 23.04.2025 Date of pronouncement: 04.07.2025 O R D…

PRATHAMIK KRUSHI COOP LIMITED,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 & TPS, BAGALKOT

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

ITA 2344/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Varun Bhat, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2017-18 Prathamik Krushi Coop Limited, Vs. The Income Tax Officer, Vajramatti, Tq Mudhol Dist. Ward – 1 & TPS, Bagalkot. Bagalkot. . PAN – AABAP 7650 D APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. (DR) Date of hearing : 10.02.2025 Date of Pronouncement : 21.04.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 31/03/2024 in IT…

PRINTOGRAPHY SYSTEMS (INDIA) PVT LTD,MUMBAI vs. ACIT CIRCLE 13(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6944/MUM/2024[2017-18]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarprintography Systems V/S. Assistant Commissioner (India) Pvt. Ltd., Plot No. बनाम Of Income Tax, Circle – 13-D, Kurla Industrial Estate, 13(1)(2), Aayakar Bhavan, Narayan Nagar Nss Road, Mumbai - 400020, Ghatkopar (West), Mumbai - Maharashtra 400 086, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcp4900G .. Appellant/अपीलार्थी Respondent/प्रतिवादी

For Appellant: Shri Rajesh Shah,CAFor Respondent: Shri Mahesh Pamnani(Sr. DR)

Section 115BSection 143(3)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Printography Systems v/s. Assistant Commissioner (India) Pvt. Ltd., Plot No. बनाम of Income Tax, Circle – 13-D, Kurla Industrial Estate, 13(1)(2), Aayakar Bhavan, Narayan Nagar NSS Road, Mumbai - 400020, Ghatkopar (West), Mumbai - Maharashtra 400 086, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCP4900G .. Appellant/अपीलार्थी Respondent/प्रतिवादी Appellant by : Shri Rajesh Shah,CA Respondent by : Shri Mahesh Pamnani(Sr. DR) Date of Hearing 13.02.2025 Dat…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. JEWEL WORLD, AHMEDABAD

In the result, the appeal of the Revenue stands dismissed

ITA 63/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2017-2018

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.63/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Assistant Commissioner Of Jewel World बनाम/ Income-Tax 5, Balaji Heights V/S. Circle-2(1)(1) Swagat Cross Road Ahmedabad – 380 015 Nr. Lal Bungalows Cg Road, Ahmedabad-380 009 "थायी लेखा सं./Pan:Aajfj 5833 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Kavan Limbasiya, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 07 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”], Dated 06.12.2023, For The Assessment Year (Ay) 2017-18, Whereby The Cit(A) Deleted The Addition Of Rs.5,61,85,000/- Made By The Assessing Officer (Ao) Under Section 69A Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”]. Asst.Cit Vs. Jewel World Asst. Year : 2017-18

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Kavan Limbasiya, Sr.DR

Section 143(1)Section 271ASection 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.63/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Assistant Commissioner of Jewel World बनाम/ Income-Tax 5, Balaji Heights v/s. Circle-2(1)(1) Swagat Cross Road Ahmedabad – 380 015 Nr. Lal Bungalows CG Road, Ahmedabad-380 009 "थायी लेखा सं./PAN:AAJFJ 5833 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. AURA JEWELS, BANGALORE

In the result, the cross objection filed by the assessee is dismissed

ITA 684/BANG/2023[2017-18]Status: DisposedITAT Bangalore24 Feb 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2017-18

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)

Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Years : 2017-18 The Dy. Commissioner of Income Tax, Vs. Aura Jewels, 297, 1st Block, Circle – 2(2)(1), Bangalore. Opp. to Vidya Vardhaka School, Rajajinagar, Bangalore – 560 010. PAN – AAQFA 1203 P APPELLANT RESPONDENT CO No. 9/Bang/2023 Assessment Years : 2017-18 Aura Jewels, Vs. The Income Tax Officer, 297, 1st Block, Ward – 2(2)(8), Bangalore. Opp. to Vidya Vardhaka School, Rajajinagar, Bangalore – 560 010. PAN – AAQFA 1203 P APPELLANT RESPONDENT Assessee b…

SUNDAR RAM SHETTY NAGAR CREDIT SOUHARDA SAHAKARI LIMITED,BANGALORE vs. ITO, WARD-4(3)(1), BENGALURU

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

ITA 2392/BANG/2024[2018-19]Status: DisposedITAT Bangalore22 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed

For Appellant: Shri Gireesha T.L, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 57Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.2391 & 2392/Bang/2024 Assessment Years: 2017-18 & 2018-19 Sundar Ram Shetty Nagar Credit Vs. The Income Tax Officer, Souharda Sahakari Limited, Ward – 4(3)(1), 116 1A7 Main, 11th Cross, Bangalore. Sundar Ram Shetty Nagar, Bannerghatta Road, Bangalore. PAN – AAAJS 2379 E APPELLANT RESPONDENT Assessee by : Shri Gireesha T.L, C.A Revenue by : Shri Ganesh R Gale, Standing Counsel for Dept. Date of hearing : 13.01.2025 Date of Pronouncement : 22.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:…

SUNDAR RAM SHETTY NAGAR CREDIT SOUHARDA SAHAKARI LIMITED,BANGALORE vs. ITO, WARD-4(3)(1), BANGALORE

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

ITA 2391/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed

For Appellant: Shri Gireesha T.L, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

Section 57Section 80PSection 80P(2)(a)

ASHA TEWARI,MAHARAJGANJ vs. ITO, 1(4), MAHARAJGANJ

In the result, the appeal of the assessee is allowed

ITA 75/ALLD/2024[2017-18]Status: DisposedITAT Allahabad31 Dec 2024AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Asha Tewari, Vs. Income Tax Officer, Partawal, Maharajganj, U.P. Maharajganj Pan:Adjpt8320L (Appellant) (Respondent) Assessee By: Sh. Arvind Shukla, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 23.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac, On 18.03.2024 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under: - “1. Because The Learned Authorities Below Have Erred In Law As Well As On Facts In Sustaining Addition Of Rs 21,55,000/- U/S 69A Which Actually Represented Receipts From Sale Of Petroleum Products Routed Through The Audited Books Of Accounts. 2. Because The Learned Cit(A) Has Erred In Sustaining Addition Of Rs 21,55,000/- U/S 69A Without Appreciating That The Said Section Is Not Applicable To The Facts Of The Case As The Entries Of Bank Deposits Are Flowing Directly From The Audited Books Of Accounts. 3. Because The Addition Of Rs 21,55,000/- Has Been Made & Sustained Simply On Negative Presumptions, Conjectures & Surmises To The Entire Exclusion Of Facts On Record. 4. Because The Learned Authorities Below Have Failed To Appreciate That During Demonetization Petrol Pumps Were Exempted From Taking Old Sbn & Hence There Was Nothing Unusual Or Incorrect With All Entries Routed Properly Through Audited Books Of Accounts.” 1 A.Y. 2017-18 Asha Tewari

For Appellant: Sh. Arvind Shukla, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 142(1)Section 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 Asha Tewari, vs. Income Tax Officer, Partawal, Maharajganj, U.P. Maharajganj PAN:ADJPT8320L (Appellant) (Respondent) Assessee by: Sh. Arvind Shukla, Advocate Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.10.2024 Date of pronouncement: 31.12.2024 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed against the order of the ld. CIT(A), NFAC, on 18.03.2024 under section 250 of the Income Tax Act, 1961. The grounds of appe…

SUMIT KESARWANI,KANPUR vs. ITO-1(1)(4), KANPUR

The appeal of the assessee stands allowed

ITA 98/LKW/2024[2017-18]Status: DisposedITAT Lucknow31 Dec 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Sumit Kesarwani V. Ito 1(1)(F) 52/26, Naya Ganj Kanpur Kanpur Tan/Pan:Biopk6450P (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 02 12 2024 Date Of Pronouncement: 31 12 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2017-18 Sumit Kesarwani v. ITO 1(1)(f) 52/26, Naya Ganj Kanpur Kanpur TAN/PAN:BIOPK6450P (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 02 12 2024 Date of pronouncement: 31 12 2024 O R D E R This appeal has been preferred by the Assessee against the order dated 29.12.2023, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2017-18. 2. The…

DCIT, CENTRAL CIRCLE-01, NEW DELHI vs. MANUVEL MEZHUKANAL, NEW DELHI

ITA 1550/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Dec 2024AY 2017-18

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2017-18 Dcit, Vs Manuvel Mezhukanal, Central Circle-01, 209-10, Mohan Singh Place, New Delhi. Ina Market, New Delhi. Pan: Ablpv5671Q (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Parth Singhal, Advocate Revenue By : Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing : 19.11.2024 Date Of Pronouncement : 05.12.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 31.01.2022 Of The Commissioner Of Income Tax (Appeals)-30, New Delhi (Hereinafter Referred As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.10504/2019-20 Arising Out Of The Appeal Before It Against The Order Dated 27.12.2019 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Circle 53(1), Delhi, (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Krishna K. Ramawat, Sr. DR

Section 143(3)Section 271DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 DCIT, Vs Manuvel Mezhukanal, Central Circle-01, 209-10, Mohan Singh Place, New Delhi. INA Market, New Delhi. PAN: ABLPV5671Q (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Parth Singhal, Advocate Revenue by : Shri Krishna K. Ramawat, Sr. DR Date of Hearing : 19.11.2024 Date of Pronouncement : 05.12.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the revenue against the order dated 31.01.2…

TACK EXIM PVT. LTD.,KANPUR vs. ACIT CIRCLE2(3)(1), KANPUR

The appeal of the assessee stands allowed

ITA 324/LKW/2024[2017-18]Status: DisposedITAT Lucknow29 Nov 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Tack Exim Pvt. Limited V. Asstt. Commissioner Of 11/18-A, Pokharpur Income Tax, Jajmau, Kanpur Circle 2(3)(1), Kanpur Tan/Pan:Aadct7929D (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 02 09 2024 Date Of Pronouncement: 29 11 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 115BSection 143(2)Section 143(3)Section 144Section 271ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2017-18 Tack Exim Pvt. Limited v. Asstt. Commissioner of 11/18-A, Pokharpur Income Tax, Jajmau, Kanpur Circle 2(3)(1), Kanpur TAN/PAN:AADCT7929D (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 02 09 2024 Date of pronouncement: 29 11 2024 O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the assessee against the order dated 09.0…

NITIN KUMAR BOHRA,BANGALORE vs. INCOME-TAX OFFICER, WARD- 1(2)(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 340/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Sept 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri S.T. Seshadri, Jt. CIT(DR)(ITAT), Bengaluru

Section 115BSection 133(6)Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2017-18 Nitin Kumar Bohra, Vs. The Income Tax Officer, No.161, OPH Road, Ward 1(2)(1), A M Road, Shivajinagar, Bangalore. Bengaluru – 560 051. PAN : AMDPN 7591A APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri S.T. Seshadri, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 29.08.2024 Date of Pronouncement : 24.09.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against t…

PRADEEP KUMAR,LUCKNOW vs. ACIT-1, LUCKNOW

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

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

PRATHAMIKA KRISHI PATTINA SAHAKARA SANGA NIYAMITA MANTUR,BAGALKOT vs. INCOME TAX OFFICER, WARD-1 , BAGALKOT

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

ITA 1216/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Aug 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2017-18

For Appellant: Shri Varun Bhat, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2017-18 Prathamika Krishi Pattina Sahakara Vs. The Income Tax Officer, Sanga Niyamita, Ward – 1, Bagalkot. A/P, Mantur, TQ Mudhol Dist. Bagalkot, Mantur - 587 121. . PAN – AACAP 2704 R APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA Revenue by : Ms. Neha Sahay, JCIT (DR) Date of hearing : 05.08.2024 Date of Pronouncement : 19.08.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : This is an appeal filed by the assessee against the order…

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