Commissioner of Income Tax v. Jeet Construction Company

124 Taxmann.com 527Supreme Court of India2021#7223 most cited

What is Commissioner of Income Tax v. Jeet Construction Company authority for?

Additions to income cannot be made based on presumption or conjecture without supporting evidence. Assessments must be based on admitted facts and materials, not assumptions of undisclosed income or expenses.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Commissioner of Income Tax v. Jeet Construction Company · undisclosed income · unexplained expenses · presumption · conjecture · evidence · SLP dismissed · section 69A · section 143(3)

Also reported as

278 Taxmann 293

Sections most often in play

Section 69ASection 115BBESection 132Section 133(6)Section 142(1)Section 143(3)Section 144Section 143(2)

Issues it is cited on

section 245c(1)section 276csection 276section 59closely held companysection 131(1a)section 65bsurvey under section 133asection 158bcsection 65rejection of books of accountsection 127

Judgments citing Commissioner of Income Tax v. Jeet Construction Company

Gaytri Devi Sharma, Chomu vs. ITO Ward 7(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 512/JPR/2025[2017-18]Status: DisposedITAT Jaipur20 Aug 2025AY 2017-18

Bench: Him.

For Appellant: Sh. C. L. Yadav, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 133(6)Section 139Section 142(1)Section 144Section 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 512/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Gaytri Devi Sharma Income Tax Officer, Vs. Ward No. 12 Bhando Ki Gali, Ward 7(3), Chomu, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: GUWPS0707L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. C. L. Yadav, CA jktLo dh vksj ls@ Revenu…

Income Tax Officer, Ward-47(1), Delhi, New Delhi vs. Bhuvan Sharma, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 2178/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaasstt. Year : 2017-18 Ito, Ward 47(1), Vs. Bhuvan Sharma, New Delhi 83, Ground Floor, Fatehpuri, Gandhi Gali, Delhi – 110 006 (Pan: Amlps2145P) (Appellant) (Respondent) Appellant By : None Respondent By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 24.06.2025 Date Of Pronouncement 27.06.2025

For Appellant: NoneFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 133(6)Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “A’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Asstt. Year : 2017-18 ITO, Ward 47(1), vs. Bhuvan Sharma, New Delhi 83, Ground Floor, Fatehpuri, Gandhi Gali, Delhi – 110 006 (PAN: AMLPS2145P) (Appellant) (Respondent) Appellant by : None Respondent by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing 24.06.2025 Date of Pronouncement 27.06.2025 ORDER PER MAHAVIR SINGH, VP: This appeal has been filed by the Revenue against the order dated 30.05.2023 passed by the NFAC, Delhi for the assessment year 2017-18 on t…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2233/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2231/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2229/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jun 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Kanva Diagnostic Services Private Limited, Bangalore vs. DCIT - Central Circle, 1(3), Bangalore

ITA 2182/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Deputy Commissioner of Income Tax Central Circle-1(4), Ahmedabad vs. Pravin Nagjibhai Bavadiya, Ahmedabad

ITA 1896/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 May 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1691/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 May 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1690/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 May 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1689/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad09 May 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1688/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad09 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

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

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…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, vk;dj vihy la-@ITA No. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

Virendra Singh Ratnawat, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, three appeals of the assessee are allowed

ITA 181/JPR/2022[2018-19]Status: DisposedITAT Jaipur01 Jan 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. Ajay Malik (CIT)
Section 127Section 132Section 133ASection 143(3)Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 179 to 181/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 cuke Shri Virendra Singh Ratnawat, Asstt. Commissioner of Vs. 53, Golimar Garden, Sahkar Marg, Income-Tax, Central Jaipur Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPR 0733 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Virendra Singh Ratnawat, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, three appeals of the assessee are allowed

ITA 180/JPR/2022[2017-18]Status: DisposedITAT Jaipur01 Jan 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. Ajay Malik (CIT)
Section 127Section 132Section 133ASection 143(3)Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 179 to 181/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 cuke Shri Virendra Singh Ratnawat, Asstt. Commissioner of Vs. 53, Golimar Garden, Sahkar Marg, Income-Tax, Central Jaipur Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPR 0733 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Virendra Singh Ratnawat, Jaipur vs. ACIT, Central Circle-2, Jaipur

In the result, three appeals of the assessee are allowed

ITA 179/JPR/2022[2016-17]Status: DisposedITAT Jaipur01 Jan 2024AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. Ajay Malik (CIT)
Section 127Section 132Section 133ASection 143(3)Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 179 to 181/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 cuke Shri Virendra Singh Ratnawat, Asstt. Commissioner of Vs. 53, Golimar Garden, Sahkar Marg, Income-Tax, Central Jaipur Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPR 0733 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

Commissioner of Income Tax v. Jeet Construction Company (124 Taxmann.com 527) — Cited in 15 Judgments | BharatTax