CIT v. Hotel Meriya

332 ITR 537High Court2011#731 most cited

What is CIT v. Hotel Meriya authority for?

A statement recorded under Section 132(4) during a search, along with seized documents, constitutes evidence under the Income-tax Act read with the Indian Evidence Act, making such evidence admissible for search assessments.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Hotel Meriya · Section 132(4) · statement during search · admissibility of evidence · search assessment · seized documents · Income-tax Act evidence · scope of statement under 132(4) · 332 ITR 537 · Evidence Act Section 3

Also reported as

195 Taxmann 459

Sections most often in play

Section 143(3)Section 153ASection 132Section 132(4)Section 147Section 142(1)Section 69CSection 68
Read the full judgment

Issues it is cited on

section 181section 24asection 56(2)(vii)(c)section 153a(b)section 245c(1)section 245d(1)section 114(e)section 79section 193section 65b(4)section 17(2)section 158bb

Judgments citing CIT v. Hotel Meriya

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…thus this claim was not considered by the Id. CIT(A). 5.6 Further, regarding the legal principles to examine the validity of the retraction of statement, guidance is taken from the following judgments: CIT v. Hotel Meriya [2010] 195 Taxman 459 (Kerala)/[2011] 332 ITR 537 (Kerala) [26.05.2010] X X X X Pr. CIT vs. Shri Roshan Lal Sancheti [IT Appeal No. 47 of 2018, dated 30.10.2018], Hon'ble Rajasthan High Court. X X X X In the above judgment, inter-alia, the following arguments were taken on behalf of the assessee which stand rejected:- “Per contra, Mr. Prakul Khurana, learned counsel for the respondent-assessee s…

ACIT, Central Circle, Alwar vs. Sh. Tara Chand Gupta, Alwar

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

Sh. Tarachand Gupta, Alwar vs. ACIT, Central Circle, Alwar

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

Deputy Commissioner of Income Tax, Chennai vs. J Vivek, Thiruvarur

In the result, the appeal filed by the Revenue is dismissed

ITA 1778/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1778/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 The Deputy Commissioner Of Vs. J. Vivek, Income Tax, No. 32/1, Mannai Nagar, Mannargudi, Central Circle 2(4), Thiruvarur 614 001. Chennai. [Pan:Aqqpv7997M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Rajan, Cit ""थ" की ओर से/Respondent By : Ms. S. Jecintha, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.02.2025 घोषणा की तारीख /Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri S. Sundar Rajan, CITFor Respondent: Ms. S. Jecintha, Advocate
Section 132Section 132(4)Section 132ASection 143(3)Section 153ASection 154Section 68Section 69A

…tion laid down in catena of decisions by the various High Courts in Lekh Raj Dhunna (supra), Bachittar Singh (supra), Ramesh chandra & Co. v. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom.), Dr. S.C. Gupta (supra), CIT v. Hotel Meriya [2010] 195 Taxman 459/[2011] 332 ITR 537 (Ker.), O. Abdul Razak (supra) 4.9 In the present case, the statement of Shri Gubendran was recorded only on 19.02.2019 wherein he has stated that he received Rs.1.5 crores only. This statement was recorded nearly after 15 months from the date of search i.e. 09.11.2017. This statement is against the confirmation of receipt of the money communicat…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1232/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Feb 2025AY 2018-19
For Appellant: Shri S.R. Sharma, CA and Shri R.K. Bhatra, CAFor Respondent: Shri P.P. Meena, CIT-DR (Thru” V.H.)
Section 115BSection 132(4)Section 69A

…ences which has not been done in the present case and there is no retraction. Appellant is bound by such statement. In this regard reference is made to the following judgements:- Commissioner of Income-tax v. Hotel Meriya [2010] 195 Taxman 459 (Kerala)/[2011] 332 ITR 537 (Kerala) [26-05-2010] "What is evidence? We shall examine it first. Evidence is defined in section 3 of the Evidence Act as follows: "Evidence"- "Evidence" means and includes (1) all statements which the Court permits or requires to be made before it by witnesses, in relation to matters of fact under inquiry, such statements are called oral evide…

Trivandrum Cable Network (P) Ltd, Trivandrum vs. DCIT Central Circle-1, Trivandrum

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

ITA 694/COCH/2024[2011-12]Status: DisposedITAT Cochin10 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained cash credits of Rs.59,100 and addition on account of estimated disallowance of expenditure of Rs.59,237. Insofar as the addition of Rs.1,57,038 being disallowa…

Trivandrum Cable Network(P) Ltd, Trivandrum vs. DCIT Central Circle -1, Trivandrum

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

ITA 693/COCH/2024[2010-11]Status: DisposedITAT Cochin10 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained cash credits of Rs.59,100 and addition on account of estimated disallowance of expenditure of Rs.59,237. Insofar as the addition of Rs.1,57,038 being disallowa…

Trivandrum Cable Network (P) Ltd, Trivandrum vs. DCIT Central Circle -1, Trivandrum

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

ITA 692/COCH/2024[2008-09]Status: DisposedITAT Cochin10 Feb 2025AY 2008-09

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained cash credits of Rs.59,100 and addition on account of estimated disallowance of expenditure of Rs.59,237. Insofar as the addition of Rs.1,57,038 being disallowa…

Trivandrum Cable Network (P) Ltd, Trivandrum vs. DCIT Central Circle-1, Trivandrum

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

ITA 691/COCH/2024[2007-08]Status: DisposedITAT Cochin10 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained cash credits of Rs.59,100 and addition on account of estimated disallowance of expenditure of Rs.59,237. Insofar as the addition of Rs.1,57,038 being disallowa…

Trivandrum Cable Network (P) Ltd, Trivandrum vs. DCIT Central Circle-1, Trivandrum

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

ITA 690/COCH/2024[2006-07]Status: DisposedITAT Cochin10 Feb 2025AY 2006-07

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained cash credits of Rs.59,100 and addition on account of estimated disallowance of expenditure of Rs.59,237. Insofar as the addition of Rs.1,57,038 being disallowa…

Trivandrum Cable Network (P) Ltd, Trivandrum vs. DCIT Central Circle-1, Trivandrum

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

ITA 689/COCH/2024[2005-06]Status: DisposedITAT Cochin10 Feb 2025AY 2005-06

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained cash credits of Rs.59,100 and addition on account of estimated disallowance of expenditure of Rs.59,237. Insofar as the addition of Rs.1,57,038 being disallowa…

Rufus Antony Joseph, Thiruvanathapuram vs. DCIT, Central Circle, Trivandrum

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

ITA 688/COCH/2024[2011-12]Status: DisposedITAT Cochin06 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 132Section 142(1)Section 153ASection 43B

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained sundry credit of Rs.8,000 and also deleted the addition on account of telephone expenditure. 5. Aggrieved by the order of the CIT(A), the assessee is in appea…

Rufus Antony Joseph, Thiruvanathapuram vs. DCIT, Central Circle-1, Trivandrum

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

ITA 687/COCH/2024[2010-11]Status: DisposedITAT Cochin06 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 132Section 142(1)Section 153ASection 43B

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained sundry credit of Rs.8,000 and also deleted the addition on account of telephone expenditure. 5. Aggrieved by the order of the CIT(A), the assessee is in appea…

Rufus Antony Joseph, Thiruvananthapuram vs. DCIT, Central Circle-1, Trivandrum

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

ITA 686/COCH/2024[2009-10]Status: DisposedITAT Cochin06 Feb 2025AY 2009-10

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 132Section 142(1)Section 153ASection 43B

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained sundry credit of Rs.8,000 and also deleted the addition on account of telephone expenditure. 5. Aggrieved by the order of the CIT(A), the assessee is in appea…

Rufus Antony Joseph, Thiruvananthapuram vs. DCIT, Central Circle-1, Trivandrum

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

ITA 685/COCH/2024[2008-09]Status: DisposedITAT Cochin06 Feb 2025AY 2008-09

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 132Section 142(1)Section 153ASection 43B

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained sundry credit of Rs.8,000 and also deleted the addition on account of telephone expenditure. 5. Aggrieved by the order of the CIT(A), the assessee is in appea…

Rufus Antony Joseph, Thiruvanathapuram vs. DCIT, Central Circle-1, Trivandrum

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

ITA 684/COCH/2024[2007-08]Status: DisposedITAT Cochin06 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 132Section 142(1)Section 153ASection 43B

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained sundry credit of Rs.8,000 and also deleted the addition on account of telephone expenditure. 5. Aggrieved by the order of the CIT(A), the assessee is in appea…

Rufus Antony Joseph, Thiruvananthapuram vs. DCIT Central Circle-1, Thiruvananthapuram

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

ITA 683/COCH/2024[2006-07]Status: DisposedITAT Cochin06 Feb 2025AY 2006-07

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR
Section 132Section 142(1)Section 153ASection 43B

…addition made by the AO by holding that the addition is wholly based on the incriminating material found and seized. The CIT(A) further held by placing reliance on the judgment of the Hon’ble jurisdictional High Court in the case of CIT v. Hotel Meriya (2014) 362 ITR 664 (Ker.) that the AO is empowered to estimate the income of the assessee even in the case of search assessment proceedings. However, the CIT(A) deleted the addition on account of unexplained sundry credit of Rs.8,000 and also deleted the addition on account of telephone expenditure. 5. Aggrieved by the order of the CIT(A), the assessee is in appea…

Ocean Dream Infrastructure Pvt Ltd, Lucknow vs. Deputy Commissioner of Income Tax Central Circle-1, Lucknow

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 146/LKW/2023[2013-14]Status: DisposedITAT Lucknow21 Jan 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Akshay Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 132Section 144Section 153ASection 68

…(8) TMI 474 (Rajasthan), etc.; courts took a view in favour of Revenue in cases reported as CIT vs. Rajkumar Arora (supra), CIT vs. Mahndipur Balaji 447 ITR 517 (All.), CIT vs. K. P. Ummer 413 ITR 251 (Ker.), Sunny Jacob Jewellers and Wedding Centre vs. DCIT 362 ITR 664 (Ker.), E. N. Gopakumar 75 taxmann.com 215 (Kerala), etc. The issue has now been finally settled by decisions of Hon'ble Supreme Court in the aforesaid cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) wherein view in favour of assessee has been taken. (C.2.1) In the p…

Yuwam Education Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…n.com 54 (Madras)/[2023] 450 ITR 368 (Madras) [31-10-2022] x x x x Dr. S.C. Gupta vs. CIT [2001] 118 Taxman 252 (Allahabad) x x x x Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana] x x x x CIT v. Hotel Mariya [2010] 195 taxman 459 (Kerala)/[2011] 332 ITR 537 (Kerala) [26-05-2010] x x x x CIT v. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012] 344 ITR 352 (Punjab & Haryana)/[2010] 236 CTR 414 (Punjab & Haryana) [29.09.2010] x x x x CIT vs. O. Abdul Razak [2012] 20 taxmann.com 48 (Ker.) x x x x In ManharlalKasturchand Chokshi vs. ACIT [1997] 61 ITD 55 (Ahd.) x x x x In Param Anand Bu…

Shashi Agarwal, Lucknow vs. DCIT-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…also submitted that the impugned appellate orders of the learned CIT(A) also took support from decisions reported in CIT vs. K. P. Ummer 413 ITR 251 (Kar), CIT vs. Ormo Marble Palace P Ltd. 308 CTR 584 (Ker.), Sunny Jacob Jewellers and Wedding Center vs. DCIT 362 ITR 664 (Ker.) and E. N. Gopakumar [2016] 75 taxmann.com 215 (Kerala). However, he fairly conceded that orders of Hon'ble Supreme Court in the aforesaid cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) were not available at the time when assessment orders passed by Assessing…