CIT v. PD Ibrahim Alias

252 CTR 407Reported decision#10415 most cited

What is CIT v. PD Ibrahim Alias authority for?

Unaccounted income determined from a business must be assessed as undisclosed income after allowing for all expenditures incurred by the assessee, regardless of whether they were recorded in the regular books.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2023.

Also referred to as

CIT v. PD Ibrahim Alias · 252 CTR 407 · undisclosed income · expenditure · unaccounted income · business income · accounting

Issues it is cited on

section 142apaper companysection 292crejection of books of accountmost appropriate methodaddition under section 68section 292loose paperssection 145(3)share application moneysection 29rule 46a

Judgments citing CIT v. PD Ibrahim Alias

The DCIT-2(1), Indore vs. M/S. Century 21 Mall (P) Ltd., Indore

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

ITA 255/IND/2017[2012-13]Status: DisposedITAT Indore23 Feb 2023AY 2012-13

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68

…the assessee the same should be consider as an expenditure incurred which would make not affect the income of the assessee. In this connection attention is drawn to the judgment of the Hon. Kerala High Court in the case of CIT Vs PD Ibrahim Alias reported in 252 CTR 407. The Hon. Court observed as — even when un accounted income is determine from business carried on, the statue does not authorized assessment of anything other than "undisclosed income" which has to arrived at after allowing expenditure incurred by the assessee whether it be accounted in the regular books or not. The copy of the judgment is enclos…

The DCIT, 2(1), Indore vs. M/S. Centure 21 Mall Pvt. Ltd., Indore

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

ITA 952/IND/2016[2011-12]Status: DisposedITAT Indore23 Feb 2023AY 2011-12

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68

…the assessee the same should be consider as an expenditure incurred which would make not affect the income of the assessee. In this connection attention is drawn to the judgment of the Hon. Kerala High Court in the case of CIT Vs PD Ibrahim Alias reported in 252 CTR 407. The Hon. Court observed as — even when un accounted income is determine from business carried on, the statue does not authorized assessment of anything other than "undisclosed income" which has to arrived at after allowing expenditure incurred by the assessee whether it be accounted in the regular books or not. The copy of the judgment is enclos…

M/S Century 21 Malls P. Ltd., Indore vs. The ACIT 2(1), Indore

In the result, all appeals of the Revenue are dismissed, while all appeals of the assessee are allowed

ITA 949/IND/2016[2011-12]Status: DisposedITAT Indore23 Feb 2023AY 2011-12

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 143(3)Section 145(3)Section 153ASection 68

…the assessee the same should be consider as an expenditure incurred which would make not affect the income of the assessee. In this connection attention is drawn to the judgment of the Hon. Kerala High Court in the case of CIT Vs PD Ibrahim Alias reported in 252 CTR 407. The Hon. Court observed as — even when un accounted income is determine from business carried on, the statue does not authorized assessment of anything other than "undisclosed income" which has to arrived at after allowing expenditure incurred by the assessee whether it be accounted in the regular books or not. The copy of the judgment is enclos…

Assistant Commissioner of Income-Tax, Kolhapur vs. Vijaykumar Rajaram Shah, Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…re the Assessing Officer, the condition specified in specification stands violated. In that case, the Assessing Officer held that the assessee is not eligible for deduction relying on the judgement of the Hon’ble Kerala High Court in the case of P.D. Abraham, 252 CTR 407 (Kerala-HC). But in any case, this is not a case of search assessment u/s 153A of the Act. The Assessing Officer discussed the same in para 14 of his order and distinguished the series of judgements relied on by the assessee. In fact, the Assessing Officer distinguished the Jurisdictional High Court’s judgement in the case of CIT vs. Sheth Develo…

CIT v. PD Ibrahim Alias (252 CTR 407) — Cited in 10 Judgments | BharatTax