CIT v. Surjit Singh Mahesh Kumar

210 ITR 83High Court1994#3788 most cited

What is CIT v. Surjit Singh Mahesh Kumar authority for?

Where books of account are rejected or not produced, the Assessing Officer may compute profits by applying a flat rate to the turnover or gross receipts. A best judgment assessment must have a nexus to the material on record and cannot be arbitrary or capricious.

31

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. Surjit Singh Mahesh Kumar · 210 ITR 83 · rejection of books of account · section 145(3) · best judgment assessment · estimated turnover · gross receipts · section 144 · judicial considerations · arbitrary assessment

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 132Section 145(3)Section 139Section 144Section 147

Issues it is cited on

rejection of books of accountsection 145(3)section 44absection 145regular assessmentsection 142section 143(2)section 139section 142(1)section 143section 13section 144

Judgments citing CIT v. Surjit Singh Mahesh Kumar

DCIT, Central Circle-3, Jaipur vs. M/S Gunesh India Pvt.Ltd.Jaipur, Jaipur

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 38/JPR/2021[ 2012-13]Status: DisposedITAT Jaipur14 Jul 2022
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(1)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. No. 38/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s Gunesh (India) Pvt. Ltd. Tax, Vs. 3-NA-51, Jawahar Nagar, Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCG 5360 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 21/JP/2021 fu/kZkj.k o"kZ@Assessme…

M/S Ganesh (India)Pvt.Ltd, Jaipur vs. ACIT CC-3, Jaipur

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 21/JPR/2021[2012-13]Status: DisposedITAT Jaipur14 Jul 2022AY 2012-13
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(1)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. No. 38/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s Gunesh (India) Pvt. Ltd. Tax, Vs. 3-NA-51, Jawahar Nagar, Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCG 5360 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 21/JP/2021 fu/kZkj.k o"kZ@Assessme…

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)

…aza Restaurant v. ITO 309 ITR 259 (HP); and Sanjay Oilcake Industries v. CIT 316 ITR 274 (Guj.).” Similar view was reiterated by the Allahabad High Court in plethora of cases to name a few CIT Vs Electra Jaipur (P) Ltd. 177 ITR 86 (All.) ; CIT Vs Surjit Singh 210 ITR 83 (All.) in which case the 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 Goodw…

Mohd. Amaan, Gorakhpur vs. ITO, Ward - 2(3), Gorakhpur

In the result, the appeal is allowed for statistical purposes

ITA 162/VNS/2019[2011-2012]Status: DisposedITAT Varanasi07 Jun 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 145(3)

…In support of his contention he has relied upon various case laws wherein the estimation made by the Assessing Officer is upheld including the decision of Hon'ble jurisdictional High Court in the case of Commissioner Of Income-Tax vs Surjit Singh Mahesh Kumar 210 ITR 83. The learned DR has further submitted that since the CIT(A) has not decided the appeal on merits due to non-appearance of the assessee therefore, the assessee has failed to produce any record even at the stage of the first appeal. He has relied upon the orders of the authorities below. 4. I have considered the rival submissions and carefully perus…

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)

…aza Restaurant v. ITO 309 ITR 259 (HP); and Sanjay Oilcake Industries v. CIT 316 ITR 274 (Guj.).” Similar view was reiterated by the Allahabad High Court in plethora of cases to name a few CIT Vs Electra Jaipur (P) Ltd. 177 ITR 86 (All.) ; CIT Vs Surjit Singh 210 ITR 83 (All.) in which case the 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 Goodw…

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)

…aza Restaurant v. ITO 309 ITR 259 (HP); and Sanjay Oilcake Industries v. CIT 316 ITR 274 (Guj.).” Similar view was reiterated by the Allahabad High Court in plethora of cases to name a few CIT Vs Electra Jaipur (P) Ltd. 177 ITR 86 (All.) ; CIT Vs Surjit Singh 210 ITR 83 (All.) in which case the 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 Goodw…

M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur

Appeal are disposed off and all the appeals of the

ITA 69/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Mar 2022AY 2012-13

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…nature of the materials - since they could be scanty, the element of guess work is to have some reasonable nexus with the statements recorded and documents seized. (xiii) The Hon'ble Allahabad High Court in the case of CIT V/s. SurjeetsinghMaheshkumar (1994) 210 ITR 83 has held that in every case of Best Judgement, the element of guess work cannot be eliminated so long as Best judgement has a nexus with material on record and discretion in that behalf has not been. exercised arbitrarily or capraciously. (xiv) Further once the books are properly rejected, the income has to be estimated andin making the estimate…

DCIT, CC-3, Jaipur vs. M/S Bhivaram Pannalal Kumawat, Jaipur

Appeal are disposed off and all the appeals of the

ITA 117/JPR/2021[ 2013-14]Status: DisposedITAT Jaipur29 Mar 2022

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…nature of the materials - since they could be scanty, the element of guess work is to have some reasonable nexus with the statements recorded and documents seized. (xiii) The Hon'ble Allahabad High Court in the case of CIT V/s. SurjeetsinghMaheshkumar (1994) 210 ITR 83 has held that in every case of Best Judgement, the element of guess work cannot be eliminated so long as Best judgement has a nexus with material on record and discretion in that behalf has not been. exercised arbitrarily or capraciously. (xiv) Further once the books are properly rejected, the income has to be estimated andin making the estimate…

ACIT Circle-3, Mathura vs. Shobha Ram Sharma Contractor, Mathura

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

ITA 306/AGR/2017[2012-13]Status: DisposedITAT Agra04 Sept 2019AY 2012-13
Section 144Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE:SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A No. 306/Agra/2017 (ASSESSMENT YEAR: 2012-13) Sh. Shobha Ram Sharma, Contractor, Vs.. ACIT,Circle-3, AA-2, Chandanvan, Mathura. Mathura. PAN:AABPS2246F (Appellant) Respondent) I.T.A No. 296/Agra/2017 (ASSESSMENT YEAR: 2012-13) ACIT-3, Vs.. Sh. Shobha Ram Sharma, Contractor, Rahika Bihar, Delhi Bye Pass AA-2, Chandanvan, Mathura. Mathura. PAN:AABPS2246F (Appellant) Respondent) Appellant by Shri Anurag Sinha, Adv.. Respondent by Shri Waseem Arshad, Sr. DR Date of Heari…

ACIT Circle-3, Mathura vs. Shobha Ram Sharma Contractor, Mathura

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

ITA 296/AGR/2017[2012-13]Status: DisposedITAT Agra04 Sept 2019AY 2012-13
Section 144Section 44

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE:SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A No. 306/Agra/2017 (ASSESSMENT YEAR: 2012-13) Sh. Shobha Ram Sharma, Contractor, Vs.. ACIT,Circle-3, AA-2, Chandanvan, Mathura. Mathura. PAN:AABPS2246F (Appellant) Respondent) I.T.A No. 296/Agra/2017 (ASSESSMENT YEAR: 2012-13) ACIT-3, Vs.. Sh. Shobha Ram Sharma, Contractor, Rahika Bihar, Delhi Bye Pass AA-2, Chandanvan, Mathura. Mathura. PAN:AABPS2246F (Appellant) Respondent) Appellant by Shri Anurag Sinha, Adv.. Respondent by Shri Waseem Arshad, Sr. DR Date of Heari…

Subhash Pareta, Kota vs. ACIT, Kota

In the result, the appeal of the assessee and the revenue are disposed off with above directions

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12
For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 142Section 40A(3)Section 69Section 69C

…jurisdiction cannot act arbitrarily or capriciously. The assessment must proceed on judicial considerations in the light of relevant material that may be brought on record. The Hon’ble Allahabad High Court in the case of CIT vs. Surjeetsingh Maheskumar (1994) 210 ITR 83 has held that in every case of best judgment, the element of guess work cannot be eliminated so long as best judgment has a nexus with material on record and discretion in that behalf has not been exercised arbitrarily or capriciously. Hon’ble Supreme Court in the case of CIT vs. H.M Esufali, H.M. Abdulali reported at 90 ITR 271 (SC) mentioned th…