CIT v. Simon Carves Ltd.

105 ITR 212Supreme Court of India1976#1335 most cited
85

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Simon Carves Ltd. · section 147 · section 148 · section 153A · section 158BB · section 139(1) · income escaping assessment · search assessment · reassessment · assessment procedure

Sections most often in play

Section 147Section 148Section 143(3)Section 153ASection 139(1)Section 250Section 44ABSection 44AD

Issues it is cited on

section 153(a)(1)section 11bsection 10b(8)section 2(24)(xviii)section 2(45)section 158bb(1)section 153(a)section 153a(1)(a)section 139(5)section 10bsection 158bbsection 80ac

Judgments citing CIT v. Simon Carves Ltd.

ACIT Central Circle, Ghaziabad vs. A1-Dua Food Processing Private Limited, New Delhi

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

ITA 1007/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Dec 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekacit, Central Circle, Vs. Al-Dua Food Processing Pvt. Ltd., Ghaziabad. 16, Fire Brigade Lane, Connaught Place, New Delhi – 110 001. (Pan : Aagca0396J) (Appellant) (Respondent) Assessee By : Shri Deepak Singh, Advocate Revenue By : Shri Javed Akhtar, Citdr Date Of Hearing : 25.09.2024 Date Of Order : 06.12.2024 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-4, Kanpur [Hereinafter Referred To ‘Ld. Cit (A)’] Dated 25.01.2023 For Assessment Year 2017-18. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income Declaring Total Income Of Rs.8,76,98,220/- On 30.11.2017. The Return Was Processed U/S 143(1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). The Case Was Selected For Scrutiny Under Cass & Statutory Notices

For Appellant: Shri Deepak Singh, AdvocateFor Respondent: Shri Javed Akhtar, CITDR
Section 143(1)Section 143(2)Section 145Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ACIT, Central Circle, vs. Al-Dua Food Processing Pvt. Ltd., Ghaziabad. 16, Fire Brigade Lane, Connaught Place, New Delhi – 110 001. (PAN : AAGCA0396J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Deepak Singh, Advocate REVENUE BY : Shri Javed Akhtar, CITDR Date of Hearing : 25.09.2024 Date of Order : 06.12.2024 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-4, Kanpur [hereinaft…

Income Tax Officer, Gurgaon vs. Discoveri Media Group, Gurgaon

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 678/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…first principles in determining the chargeable income by way of estimations. The approach adopted by the AO to tax entire gross receipts is wholly untenable and cannot be countenanced in law. The Hon’ble Supreme Court in the case of CIT vs. Simon Carves Ltd. 105 ITR 212 (SC) inter alia observed that “… Although it is part of their duty to ensure that no tax which is legitimately due from an assessee should remain unrecovered, they must also at the same time not act in a manner as might indicate that scales are weighted against the assessee. One is wholly unable to subscribe to the view that unless those authorit…

Income Tax Officer, Gurgaon vs. Discoveri Media Group, Gurgaon

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 2438/DEL/2024[2015-16]Status: DisposedITAT Delhi12 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…first principles in determining the chargeable income by way of estimations. The approach adopted by the AO to tax entire gross receipts is wholly untenable and cannot be countenanced in law. The Hon’ble Supreme Court in the case of CIT vs. Simon Carves Ltd. 105 ITR 212 (SC) inter alia observed that “… Although it is part of their duty to ensure that no tax which is legitimately due from an assessee should remain unrecovered, they must also at the same time not act in a manner as might indicate that scales are weighted against the assessee. One is wholly unable to subscribe to the view that unless those authorit…

Discoveri Media Group, Gurgaon Haryana vs. Income Tax Officer, Ward -1(4), Gurugram, Haryana

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 2218/DEL/2024[2015-16]Status: DisposedITAT Delhi12 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…first principles in determining the chargeable income by way of estimations. The approach adopted by the AO to tax entire gross receipts is wholly untenable and cannot be countenanced in law. The Hon’ble Supreme Court in the case of CIT vs. Simon Carves Ltd. 105 ITR 212 (SC) inter alia observed that “… Although it is part of their duty to ensure that no tax which is legitimately due from an assessee should remain unrecovered, they must also at the same time not act in a manner as might indicate that scales are weighted against the assessee. One is wholly unable to subscribe to the view that unless those authorit…

Discoveri Media Group, Haryana vs. Income Tax Officer, Ward 1(4) Gurugram, Gurugram

In the result, appeal of the Revenue is dismissed whereas the appeal of the assessee is partly allowed

ITA 3236/DEL/2023[2014-15]Status: DisposedITAT Delhi12 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us[Assessment Year : 2014-15] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2014-15] Discoveri Media Group Vs Ito, C/O-S.L.Poddar & Co., Ward-1(4), Gokul Apartment, E-3A, Kantichandra Gurugram. Road, Bani Park, Jaipur, Rajasthan-302016. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Ito, Vs Discoveri Media Group, Gurgaon. 97B, Udyog Vihar, Phase-V, Gurgaon-122002. Pan-Aaifd8766G Appellant Respondent [Assessment Year : 2015-16] Discoveri Media Group, Vs Ito, 97B, Udyog Vihar, Phase-V, Ward-1(4), Gurgaon-122002. Gurugram. Pan-Aaifd8766G Appellant Respondent

Section 147Section 148Section 250

…first principles in determining the chargeable income by way of estimations. The approach adopted by the AO to tax entire gross receipts is wholly untenable and cannot be countenanced in law. The Hon’ble Supreme Court in the case of CIT vs. Simon Carves Ltd. 105 ITR 212 (SC) inter alia observed that “… Although it is part of their duty to ensure that no tax which is legitimately due from an assessee should remain unrecovered, they must also at the same time not act in a manner as might indicate that scales are weighted against the assessee. One is wholly unable to subscribe to the view that unless those authorit…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

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

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…res, he can have access to all information, whether favourable or adverse to him as laid down in Suraj Mall Mohta & Co. v. A.V. Visvanatha Sastri [1954] 26 ITR 1 (SC), SMC Share Brokers Ltd. v. CIT [2008] 22 SOT 7 (Delhi)(URO), CIT v. Simon Carves Ltd. [1976] 105 ITR 212 (SC). In this case the assessee has every reason to believe that the evidences tendered by the parents, who were Departmental witnesses, were all favourable Laxmi Memorial Education Trust, Mangalore Page 99 of 108 to assessee and therefore, the Department was apprehensive of providing these statements as the same would go against the Department.…

DCIT, Circle-7(1), Delhi vs. Eicher Motors Limited, Delhi

ITA 3721/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…me: Chokshi Metal Refinery vs. CIT: 107 ITR 63 (Guj) CIT vs. Geo Industries and Insecticides (1) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT: 132 ITR 619 (All) CIT vs Mahalaxmi Sugar Mills Co Ltd: 160 ITR 920 (SC) CIT vs Simon Carves Ltd: 105 ITR 212 (SC) Anchor Pressings (P) Ltd vs CIT and Ors: 161 ITR 159 (SC) National Thermal Power Limited vs CIT: 229 ITR 383, (SC) CIT v. Bharat General Reinsurance: 81 ITR 303 (Del.) Re:Decision of Supreme Court in the case of Goetze (India) Ltd. - not applicable Further, it is pertinent to note that Supreme Court in the case of Goetze (India) Ltd (supra…

Eicher Motors Limited, New Delhi vs. DCIT Circle 7(1) New Delhi, New Delhi

ITA 3525/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…me: Chokshi Metal Refinery vs. CIT: 107 ITR 63 (Guj) CIT vs. Geo Industries and Insecticides (1) Pvt Ltd: 234 ITR 541 (Mad) Subhash Chandra Sarvesh Kumar v. CIT: 132 ITR 619 (All) CIT vs Mahalaxmi Sugar Mills Co Ltd: 160 ITR 920 (SC) CIT vs Simon Carves Ltd: 105 ITR 212 (SC) Anchor Pressings (P) Ltd vs CIT and Ors: 161 ITR 159 (SC) National Thermal Power Limited vs CIT: 229 ITR 383, (SC) CIT v. Bharat General Reinsurance: 81 ITR 303 (Del.) Re:Decision of Supreme Court in the case of Goetze (India) Ltd. - not applicable Further, it is pertinent to note that Supreme Court in the case of Goetze (India) Ltd (supra…

Udayan Grover, Mumbai vs. National Faceless Appeal Centre(NFAC), Delhi

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…ist of additional cases relied upon 1. Tansukhrai Bodulat v. ITO [1962] 46 ITR 325 2 .Rajan Kumar Manchanda vs State of Karnataka 1990 SCC (Cri)537 3. Pyarelal Mittal vs Assistant Commissioner Of Income Tax 291 ITR 214(Gauhati) 4. CIT vs Simon Craves Ltd(1967)105 ITR 212(SC) 5. Dheeraj Lal Girdharilal vs CIT (1954)26 ITR 736 (SC) (1) Assessee's statement was recorded on oath and it has become now an affidavit. As per various Supreme Court rulings it is settled law that affidavit is a legal enforceable piece of evidence and cannot be ignored .None of the statement of the assessee has been controverted or proved fa…

DCIT, Circle - 10(2), Kolkata vs. M/S. Narayani Coke Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1793/KOL/2018[2012-13]Status: DisposedITAT Kolkata13 Dec 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 133(6)Section 143(2)Section 68

…the matter is fully explained at the appellate stage even the matter was not raised by the AO at the time of assessment proceedings. The AR of the appellate Company has rightly quoted the citation of Hon'ble Supremen Court in case of CIT Vs. Simon Carves Ltd. 105 ITR 212 (SC) "that the taxing authorities exercise quasi-judicial powers and in doing so they must act in a fair and not a partisan manner. Although it is part of their duty to ensure that no tax which is legitimately due from an assessee should remain unrecovered, they must also 6 AY: 2012-13 M/s. Narayani Coke Private Limited. at the same time not act…

Ajay Kumar Gupta, Fatehpur vs. CIT(A), NFAC, Delhi (AO:ITO-2(4), Fatehpur

In the result, appeal filed by assessee in ITA No

ITA 19/ALLD/2023[2017-18]Status: DisposedITAT Allahabad20 Mar 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Rajeev Kumar Agrawal, AdvocateFor Respondent: Shri A.K. Singh ,Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 50C

…ry order against the laws and facts) bad in law and facts and the demand to be quashed (made in consequence of it). "The taxing authorities have quasi-judicial powers and so they must act in a fair and not a partisan manner" CIT Versus Simon cares Ltd. [1976] 105 ITR 212(SC) "Where the Assessee has produced all his records, it is not open to the Assessing Officer to pick & choose those which more favourable to the revenue, without considering the explanations of the assessee with regard to discrepancies in others" Indore Malwa United Mills Ltd. versus State of Madhya Pradesh [1966] 60 ITR 41 (SC) CBDT Circular on…

Shri Farooq Ahmad Ahangar, Srinagar vs. Income Tax Oficer, Ward-3(1, Srinagar

In the result, both the appeals are allowed

ITA 607/ASR/2018[2010-11]Status: DisposedITAT Amritsar26 Sept 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 68

…nij Udhyogh 256 ITR 243 (Raj.) and stood duly approved by the Hon’ble Allahabad High Court in the case of CIT Vs Mahadev Fleet (P) Limited in ITA No. 232 of 2013 order dated 10.09.2013. 9. The Hon’ble Supreme Court in the case of CIT vs. Siamon Carves Ltd. 105 ITR 212 (S.C.) guided the administration of justice by observing that the taxing authorities exercise quasi-judicial powers. In doing so they must act in a fair and not a partial manner. Although it is a part of their duty Farooq Ahmad Ahangar v. ITO to ensure that no tax legitimately due form an appellant should remain un- recovered, they must also a…

Shri Farooq Ahmad Ahangar, Srinagar vs. Income Tax Officer, Ward-3(1), Srinagar

In the result, both the appeals are allowed

ITA 606/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Sept 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 68

…nij Udhyogh 256 ITR 243 (Raj.) and stood duly approved by the Hon’ble Allahabad High Court in the case of CIT Vs Mahadev Fleet (P) Limited in ITA No. 232 of 2013 order dated 10.09.2013. 9. The Hon’ble Supreme Court in the case of CIT vs. Siamon Carves Ltd. 105 ITR 212 (S.C.) guided the administration of justice by observing that the taxing authorities exercise quasi-judicial powers. In doing so they must act in a fair and not a partial manner. Although it is a part of their duty Farooq Ahmad Ahangar v. ITO to ensure that no tax legitimately due form an appellant should remain un- recovered, they must also a…

Shri Patel Enterprises, Korba(Cg) vs. Dy. Commissioner of Income Tax, Circle- Korba

In the result, the appeal of the assessee is partly allowed for statistical purpose in terms of our observations as discussed herein above

ITA 112/BIL/2017[2012-13]Status: DisposedITAT Raipur21 Sept 2022AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.112/Rpr/2017 (ननधाारण वषा / Assessment Year : 2012-2013) M/S Patel Enterprises, Vs Dcit, Circle-Korba A-3, Vikas Complex, First Floor, Power House Road, Korba (C.G.) Pan No. : Aajfm 0718 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Prakash Chand Agrawal, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 143(1)Section 251

…ises quasi-judicial powers and in doing so, he must not act in a partisan manner and he must act in a fair and reasonable manner, to ensure that the scales of justice must not be arbitrarily and unjudiciously weighed against the assessee, as held by the SC in 105 ITR 212 (SC). In the instant case, under consideration, the aforementioned addition made on presumptions and unsubstantiated evidence, clearly evidences the fact that the scales of justice were unjudiciously weighed against the assessee. The presumptions and hypothetical estimations and observations made by the A.O. for making the impugned estimated asse…

M/S Goodwil Traders, Srinagar vs. Income Tax Officer, Srinagar

In the result, these three appeals filed by the assessee are allowed

ITA 30/ASR/2017[2013-14]Status: DisposedITAT Amritsar13 Jun 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR &
Section 145(3)

…e order of the Tribunal was upheld where it has applied flat rate of N.P based on past history and profit disclosed in comparable case operating in similar area. 10. We are reminded here that the Hon’ble Supreme Court in the case of CIT vs. Siamon Carves Ltd. 105 ITR 212 (SC) while guiding the ITA Nos.326&327/ASR/2019 Goodwill Traders v. ITO administration of justice has observed that the taxing authorities exercise quasi-judicial power. In doing so they must act in a fair and not a partisan manner. Although it is a part of their duty to ensure that no tax legitimately due from an appellant should remain un-reco…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…res, he can have access to all information, whether favourable or adverse to him as laid down in Suraj Mall Mohta & Co. v. A.V. Visvanatha Sastri [1954] 26 ITR 1 (SC), SMC Share Brokers Ltd. v. CIT [2008] 22 SOT 7 (Delhi)(URO), CIT v. Simon Carves Ltd. [1976] 105 ITR 212 (SC). In this case the assessee has every reason to believe that the evidences tendered by the parents, who were Departmental witnesses, were all favourable to assessee and therefore, the Department was apprehensive of providing these statements as the same M/s. Devaraj Urs Educational Trust For Backward Classes (Regd), Kolar Page 29 of 61 would…

Goodwill Traders, Srinagar vs. Income Tax Officer Ward-3(1), Srinagar

In the result, these three appeals filed by the assessee are allowed

ITA 327/ASR/2019[2015-16]Status: DisposedITAT Amritsar03 Jun 2022AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR &
Section 145(3)

…e order of the Tribunal was upheld where it has applied flat rate of N.P based on past history and profit disclosed in comparable case operating in similar area. 10. We are reminded here that the Hon’ble Supreme Court in the case of CIT vs. Siamon Carves Ltd. 105 ITR 212 (SC) while guiding the ITA Nos.326&327/ASR/2019 Goodwill Traders v. ITO administration of justice has observed that the taxing authorities exercise quasi-judicial power. In doing so they must act in a fair and not a partisan manner. Although it is a part of their duty to ensure that no tax legitimately due from an appellant should remain un-reco…

Goodwill Traders., Srinagar vs. Income Tax Officer Ward-3(1), Srinagar

In the result, these three appeals filed by the assessee are allowed

ITA 326/ASR/2019[2014-15]Status: DisposedITAT Amritsar03 Jun 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR &
Section 145(3)

…e order of the Tribunal was upheld where it has applied flat rate of N.P based on past history and profit disclosed in comparable case operating in similar area. 10. We are reminded here that the Hon’ble Supreme Court in the case of CIT vs. Siamon Carves Ltd. 105 ITR 212 (SC) while guiding the ITA Nos.326&327/ASR/2019 Goodwill Traders v. ITO administration of justice has observed that the taxing authorities exercise quasi-judicial power. In doing so they must act in a fair and not a partisan manner. Although it is a part of their duty to ensure that no tax legitimately due from an appellant should remain un-reco…

Gulshan Kumar, Dehradun vs. ITO, Ward- 1(3), Dehradun

In the result, the appeal of the assessee is allowed

ITA 7350/DEL/2017[2012-13]Status: DisposedITAT Dehradun26 Apr 2022AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7350/Del/2017 : Asstt. Year: 2012-13 Gulshan Kumar, Vs Income Tax Officer, 40, Anand Chowk, Ward-1(3), Dehradun Dehradun (Appellant) (Respondent) Pan No. Acdpk1177F Assessee By : Sh. Romal Jain, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 25.04.2022 Date Of Pronouncement: 26.04.2022 Order Per Dr. B. R. R. Kumar: This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A), Haldwani Dated 10.08.2017. 2. Following Grounds Have Been Raised By The Assessee: “1. That On The Facts & In Law The Orders Passed By Assessing Officer (Hereinafter Referred To As The "Ao7 & Commissioner Of Income Tax (Appeals) {Hereinafter Referred To As The "Cit(A)) Are Void-Ab-Initio & Bad In Law. 2. That On Facts & In Law The Cit(A) Has Erred In Upholding The Addition Made By Learned Ao Of Rs 8,74,000/- On Account Of Sale Of Jewellery Made By The Assessee Despite Of The Fact That The Said Sale Was Truly Declared By Assessee In Its Return Of Income. The Addition Made By Learned Ao & Sustained By Hon’Ble Cit (A) Has Been Done On Erroneous & Frivolous Grounds Such As Item Wise Detail Of Sale Of Jewellery Not Provided, Buyer Not Being In Business Of Jewellery & Other Petty Issues. Both

For Appellant: Sh. Romal Jain, CAFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 133(6)Section 2Section 80D

…form genuine, the same should be allowed. Since, in the case, the certificate issued by Senior City Healthy Officers, Nagar Nigam, Dehradun can be considered in accordance with the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Simon Carves Ltd. 105 ITR 212, we hold that the assessee is eligible for claim for deduction u/s 80DD of the Act of Rs.1,00,000/-. 16. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 26/04/2022. (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 26/04/2022 *Subodh Kumar, Sr. PS*…

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…to the view that unless those authorities exercise the power in a manner most beneficial to the revenue and consequently most adverse to the assessee, they should be deemed to have exercised it in a proper and judicious manner (CIT v. Simon Carves Ltd. [1976] 105 ITR 212 (SC)). In my considered opinion, this is not the case where addition should have been made u/s 153C, but w/s 147/143(3) after making proper enquires. In the present facts of the case, the addition is not legally sustainable and is deleted. Appellant gets relief of Rs.25,00,96,500/-.” The Hon’ble Court thereafter has given the finding at para 8 as…