Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali

90 ITR 271Supreme Court of India1973#380 most cited

What is Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali authority for?

The Supreme Court established principles for best judgment assessments, stating that some guesswork is inevitable but the assessment must be bona fide, rational, and free from bias or capriciousness. An appellate authority cannot substitute its judgment for that of the Assessing Officer unless the AO's assessment is shown to be biased, irrational, vindictive, or capricious, especially when the assessee fails to provide proper accounts or counter-evidence.

232

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2010 to 2026.

Also referred to as

H.M. Esufali H.M. Abdulali · best judgment assessment · rejection of books of account · Section 144 Income Tax Act · Section 145(3) Income Tax Act · appellate authority power · substitution of AO's judgment · rational basis assessment · estimation of income · assessee non-compliance · arbitrary or capricious assessment · bona fide estimate

Also reported as

32 STC 77

Sections most often in play

Section 148Section 132(4)Section 132Section 133ASection 139Section 147Section 144Section 145(3)

Issues it is cited on

section 132(3)section 13(1)(c)section 131(1)section 13(1)section 132(4a)dumb documentssection 153a(1)(b)best judgment assessmentloose papersretracted statementrejection of books of accountsection 250(4)

Judgments citing Commissioner of Sales Tax v. H.M. Esufali H.M. Abdulali

Deputy Commissioner of Income Tax Central Circle-2(4), Mumbai vs. Shri Gajendra Sanghvi, Mumbai

In the result, appeals of the learned assessing officer are partly allowed

ITA 812/MUM/2018[2011-12]Status: DisposedITAT Mumbai09 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: NoneFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 131Section 132Section 142Section 153A

…M/s Gold Sukh Safety Vaults Ltd? 3. On the facts and circumstances of the case and in law, the Ld Commissioner of Income Tax (Appeal) erred in ignoring the principal of extrapolation of income as laid down by the Hon'ble Supreme Court in the case of Eusafali 90 ITR 271? 4. The Appellant, therefore, prays that on the grounds stated above, the order of the CIT(A)-48, Mumbai may be set aside and that of the Assessing Officer restored. 5. The appellant craves leave to add to, amend or withdraw the aforesaid ground of appeal.” 02. Grounds of appeal for AY 2010-11 are similar. 03. Brief facts of the case shows tha…

Deputy Commissioner of Income Tax Central Circle-2(4), Mumbai vs. Shri Gajendra Sanghvi, Mumbai

In the result, appeals of the learned assessing officer are partly allowed

ITA 811/MUM/2018[2010-11]Status: DisposedITAT Mumbai09 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: NoneFor Respondent: Shri Shekhar L. Gajbhiye, CIT
Section 131Section 132Section 142Section 153A

…M/s Gold Sukh Safety Vaults Ltd? 3. On the facts and circumstances of the case and in law, the Ld Commissioner of Income Tax (Appeal) erred in ignoring the principal of extrapolation of income as laid down by the Hon'ble Supreme Court in the case of Eusafali 90 ITR 271? 4. The Appellant, therefore, prays that on the grounds stated above, the order of the CIT(A)-48, Mumbai may be set aside and that of the Assessing Officer restored. 5. The appellant craves leave to add to, amend or withdraw the aforesaid ground of appeal.” 02. Grounds of appeal for AY 2010-11 are similar. 03. Brief facts of the case shows tha…

DCIT, Chennai vs. A.Sivasankar, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 953/CHNY/2017[2011-12]Status: DisposedITAT Chennai31 May 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

DCIT, Chennai vs. A.Sivasankar, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 952/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 May 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

DCIT, Chennai vs. A.Sivasankar, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 951/CHNY/2017[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 620/CHNY/2017[2011-12]Status: DisposedITAT Chennai31 May 2022AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 619/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 May 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 618/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 May 2022AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

A.Sivashankar, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 617/CHNY/2017[2008-09]Status: DisposedITAT Chennai31 May 2022AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.617 To 620/Chny/2017 िनधा"रण वष" /Assessment Years: 2008-09 To 2011-12 Mr.A.Sivashankar, V. The Dy. Commissioner- 1/34, Pillayar Koil Street, Of Income Tax, Ayyappan Thangal, Central Circle-Iii(1), Chennai. Chennai. [Pan: Askps 6119 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.M. Rajan, CIT
Section 143(3)

…the magnitude between Rs.400/- to Rs.1,458/- per sq.ft. The Ld.DR, further, referring to various judicial precedents, including the decision of the Hon’ble Supreme Court in the case of Commissioner of Sales Tax v. H.M.Esufali H.M.Abdulali reported in [1973] 90 ITR 271 (SC), submitted that the Hon’ble Supreme Court very categorically observed that when material found during the course of search, suggest under reporting of income for part of period, then, for remaining period, the AO can estimate escaped turnover for whole year on ITA Nos.617-620/Chny/2017 & ITA Nos.951-953/Chny/2017 :: 6 :: the basis of eviden…

I.T.O., Ward-1(4), Kolkata vs. M/S Garima Advisory Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 386/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 May 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 144Section 68

…ch have held that the order u/s 144 should be decided with wisdom and not based on arbitrary caprice of the AO but on settled and invariable principles of justice. 3 A.Y. 2013-2014 Garima Advisory Pvt. Ltd. "1. In CST vs. H.M. Esufali H.M. Abdulali (19701 90 ITR 271 (SC) it has been observed by the Supreme Court that the assessing authority while making the "best judgment" assessment, no doubt, should arrive at its conclusion without any bias and on rational basis and that the said authority should not be vindictive or capricious and that basis adopted in estimating the turnover should have a reasonable nexus…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 54/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Mar 2022AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 53/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 52/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Mar 2022AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 51/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2022AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 50/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Mar 2022AY 2008-09

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Assistant Commissioner of Income-Tax, Central Circle-2(3), Bangalore vs. M/S. Venkatesha Education, Bengaluru

In the result all the appeals of revenue, viz

ITA 455/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…he assessment years 2008-09 to 2014-15. 6. In support of his decision to extrapolate the amounts to other years and to all students, the AO took support of the decision rendered by Hon’ble Supreme Court in the case of CIT vs. H.M. Esufali H.M. Abdulali (1973)(90 ITR 271) and also the decision ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore Page 4 of 42 rendered by Hon’ble Delhi High Court in the case of CIT vs. Chetan Das Lachman Das (2012)(25 taxmann.com 227)(Delhi). 7. The A.O. estimated the capitation fee that would have been collected in every year for admission into MBBS and…

Aggressive Digital Systems Private Limited, Haryana vs. ITO, Ward-1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 874/DEL/2021[2016-17]Status: DisposedITAT Delhi10 Jan 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 874/Del/2021 : Asstt. Year : 2016-17 Aggressive Digital Systems Pvt. Ltd., Vs Income Tax Officer, Plot No. 596-597, Sector-8, Imt Ward-1(1), Manesar, Gurgaon, Haryana-122050 Gurgaon (Appellant) (Respondent) Pan No. Aanca7751J Assessee By : Mr. Siddhartha Sinha, Adv. Revenue By : Sh. Anand Kumar Kedia, Cit Dr Date Of Hearing: 06.01.2022 Date Of Pronouncement: 10.01.2022

For Appellant: Mr. Siddhartha Sinha, AdvFor Respondent: Sh. Anand Kumar Kedia, CIT DR
Section 143(3)Section 271(1)(c)

…ted into regular assessment at appellate stage by producing fresh material the best judgement of the Assessing Officer cannot be questioned so long as it is not arbitrary & has a nexus with facts. RAYALA CORPORATION 215 ITR 883 (Madras), 898, SUFALI ABDVLALI 90 ITR 271, 278-280 (SC) 7. Before DRP the assessee has requested for inclusion of three comparables which are in the business of set top box manufacturing:- A. Laxmi Remove Pvt. Ltd. B. Logic Eastern Pvt. Ltd C. STB Technology Pvt. Ltd It is not clear how the assessee has cherry picked these three manufacturers out of many other parties which are in th…

Smt. Pushpa Devi, Jaipur vs. Income Tax Officer, Ward-7-2, Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 491/JPR/2019[2009-10]Status: DisposedITAT Jaipur18 Nov 2021AY 2009-10
For Appellant: NoneFor Respondent: Shri A.S. Nehra (Addl.CIT)
Section 147Section 69

…ised in this appeal nor any supporting evidences were produced by him despite adequate opportunity having been provided. In this connection, reliance may be pleased upon the decision of the Hon’ble Supreme Court in the case of H.M. Esufali H.M. Abdulai (1973) 90 ITR 271 wherein the Hon’ble Court has held that he appellate authorities cannot substitute its own judgment in place of the judgment of the A.O. unless it is shown that the judgment of the A.O. was biased, irrational vindictive or capricious. In the instant case the appellant has not able to show that the decision of the A.O. was arbitrary, biased, irrati…