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

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…ogical to hold that in all probabilities assessee functioned in a similar fashion at least during the whole period relevant to this assessment year. The CIT(A) observed that the ratio laid by Apex Court in the case of CST v. H.M. Esufali. H.M. Abdulali (1973) 90 ITR 271 wherein the Apex Court upheld the estimation of undisclosed turnover for the entire period of one year on thebasis of undisclosed sales detected for the period of 19 days was squarely applicable to the assessee for this assessment year. The CIT(A) observed that it can be reasonably presumed that assessee was having undisclosed M/s.Best Bakery & Ic…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…ogical to hold that in all probabilities assessee functioned in a similar fashion at least during the whole period relevant to this assessment year. The CIT(A) observed that the ratio laid by Apex Court in the case of CST v. H.M. Esufali. H.M. Abdulali (1973) 90 ITR 271 wherein the Apex Court upheld the estimation of undisclosed turnover for the entire period of one year on thebasis of undisclosed sales detected for the period of 19 days was squarely applicable to the assessee for this assessment year. The CIT(A) observed that it can be reasonably presumed that assessee was having undisclosed M/s.Best Bakery & Ic…

The ACIT, Circle-2, Bharuch vs. Mansi Realty Pvt. Ltd., Bharuch

In the result, the appeal of the revenue is dismissed

ITA 540/AHD/2016[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.540/Ahd/2016 िनधा"रणवष"/Assessment Year: 2011-12 Assistant Commissioner Vs. M/S. Mansi Realty Pvt. Ltd., Of Income Tax, Circle-2, Garden City, Nr. Gidc, Behind Bharuch – 392 001. Momaina Nagar, Kosamdi, Valia Road, Ankleshwar, Dist-Bharuch, Bharuch – 393 002. [Pan: Aagcm 6053 L] अपीलाथ" / Appellant ""यथ"/Respondent Shri Sapnesh Sheth, Ca िनधा"रतीक"ओरसे /Assessee By Shri Srinivas T. Bidari, Cit(D.R.) राज"वक"ओरसे /Revenue By 10.12.2019 सुनवाईकीतारीख/ Date Of Hearing: उ"ोषणाक"तारीख/Pronouncement On: 13.12.2019

Section 131Section 133ASection 143

…ACIT, Circle-2, Bharuch Vs. Mansi Realty Pvt. Ltd /ITA No.540/AHD/2016 /A.Y. 2011-12 Page 1 of 15 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.540/AHD/2016 िनधा"रणवष"/Assessment Year: 2011-12 Assistant Commissioner Vs. M/s. Mansi Realty Pvt. Ltd., of Income Tax, Circle-2, Garden City, Nr. GIDC, Behind Bharuch – 392 001. Momaina Nagar, Kosamdi, Valia Road, Ankleshwar, Dist-Bharuch, Bharuch – 393 002. [PAN: AAGCM 6053 L] अपीलाथ" / Appellant ""यथ"/Respondent Shri Sapnesh She…

Income Tax Officer Ward-3(5), Kalyan vs. Shri. Ramesh Shamji Patel, Mumbai

In the result, Revenue’s appeal is dismissed and assessee’s cross objection is partly allowed

ITA 5696/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Oct 2019AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Jothi Lakshmi Nayak
Section 133(6)Section 143(1)Section 145(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5696/Mum./2018 (Assessment Year : 2011–12) Income Tax Officer ……………. Appellant Ward–3(5), Mumbai v/s Shri Ramesh Shamji Patel A–9, Gitanjali CHS Manpada Road, Pandurang Wadi ……………. Respondent Dombivali (E), Mumbai 421 201 PAN – AAXPP1908R C.O. no.230/Mum./2019 (Arising out of ITA no.5696/Mum./2018) (Assessment Year : 2011–12) Shri Ramesh Shamji Patel A–9, Gitanjali CHS ……………. Cross Objector Manpada Road, Pandurang Wadi (Original Respondent) Dombivali (E),…

M/S. Singhania Luniversity, Jhunjhunu District vs. Assistant Commissioner of Income Tax, Exemption, Jaipur

ITA 483/JPR/2019[2014-15]Status: DisposedITAT Jaipur27 Sept 2019AY 2014-15
For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Varinder Mehta, (CIT)
Section 10

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 483/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s. Singhania University The ACIT Vs. Pacheri Kalan, Buhana Exemption Jhunjhunu Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS3900 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma, CA & Shri R.K. Bhatra, CA jktLo dh vksj ls@ Revenue by : Shr…

ACIT, New Delhi vs. Shri Ramit Vohra, New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 4373/DEL/2012[2009-10]Status: DisposedITAT Delhi19 Sept 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri G.S. Kohli, CAFor Respondent: Shri Surender Pal, Sr. DR

…ion available on record. The Hon’ble SC has elaborated about the powers and duty of the Assessing Officer making the best judgement in the following judgement :- CST v. H.M. Esufali, H.M. Abdulai [1973} 32 STC 77 (SC) CST v. H.M. Esufali, H.M. Abdulai [1973} 90 ITR 271 (SC) The relevant portion of the judgment is:- “It is a well settled law that the assessing authority while making the best judgement ” assessment, no doubt, should arrive at its conclusion without any bias and on rational basis. That authority should not Page 9 of 39 ITA No.- 4373/Del/2012. Ramit Vohra. be vindictive or capricious. If the estim…

ITO -WD- 3(4), Thane vs. Yogesh Chaterlal Jain, Thane

The appeal stands dismissed

ITA 5060/MUM/2018[2009-10]Status: DisposedITAT Mumbai16 Sept 2019AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5060/Mum/2018 (िनधा"रण वष" / Assessment Year:2009-10) Income Tax Officer-3(4) Shri Yogesh Chaterlal Jain Ashar It Park, 6Th Floor Shop No.6, Sanjog Apartment बनाम/ B-Wing, Room No.9 Station Road, Kalwa Road No.16-Z Thane (W)-400 605. Vs. Wagle Indl. Estate Thane (W)-400 604. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aekpj-4548-J (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Shri Akhtar H. Ansari-Ld.Dr Assessee By : None सुनवाई की तारीख/ : 16/09/2019 Date Of Hearing घोषणा की तारीख / : 16/09/2019 Date Of Pronouncement

For Appellant: NoneFor Respondent: Shri Akhtar H. Ansari-Ld.DR
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148

…income of the assessee. The learned first appellate authority, inter-alia, after considering trend of Gross Profit / Net Profit rates reflected by assessee in various years & relying upon the decision of Hon’ble Apex Court rendered in H M Esufali H M Abdulla 90 ITR 271 estimated the additions at 25% of alleged bogus purchases. Aggrieved, the revenue is in further appeal before us. It appears that the assessee is not in further appeal. 3. We have considered the arguments advanced by Ld. DR. 4. We are of the considered opinion there could be no sale without actual purchase of material keeping in view the assessee’…

Shri Sandeep Kumar Barman, Katni vs. Income Tax Officer, Ward-Katni, Katni

In the result, for statistical purposes, the appeal is treated as allowed

ITA 156/JAB/2018[2008-09]Status: DisposedITAT Jabalpur03 Apr 2019AY 2008-09

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2008-09 Sandeep Kumar Barman V. Income Tax Officer Shivaji Nagar, Gali No.18 Ward Katni Katni Tan/Pan:Aptpb7891N (Appellant) (Respondent) Appellant By: Shri L. L. Sharma, Advocate Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 03 04 2019 Date Of Pronouncement: 03 04 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Jabalpur, Dated 19/2/2016 For Assessment Year 2010-11, Taking The Following Grounds: 1. Considering The Fact That The Id Cit(A) Has Passed The Appeal Order Without Considering The Grounds Of Appeal Raised By The Assessee & Further Id Cit(A) Has Not Decided Grounds Of Appeal On Merit Hence In View Of Hon'Ble Itat Jabalpur Bench Jabalpur Decision In The Case Of M/S Shriji Ware House V Ito (Ita No 38/Jab/2015) The Order Of Id Cit(A) Is Bad In Law & May Kindly Be Cancelled. 2. On The Facts & In The Circumstances Of The Case The Id Cit(A) Was Not Justified In Passing Ex-Party Appeal Order. Without Prejudice To Above 3. On The Facts & In The Circumstances Of The Case The Id Cit(A) Should Have Held That The Id Ito Ward 2, Katni

For Appellant: Shri L. L. Sharma, AdvocateFor Respondent: Shri P. D. Chougale, D.R

…ding the same to the income of the appellant. 2. By virtue of the impugned order, the ld. CIT(A) has dismissed the assessee’s appeal for non-prosecution and also relying on the decision of the Hon'ble Supreme Court in the case of ‘H.M Esufali H.M. abdulali’, 90 ITR 271 wherein the Hon'ble Court has held that the appellate authority cannot substitute 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. The ld. CIT(A) had issued notices, dated 22/11/2013, 17/12/2013 and 5/2/2016, but none appeared on behalf of the asse…

M/S Shiv Kumar Baigara and Company, Udhampur vs. Income Tax Officer Udhampur, Udhampur

In the result, the assessee’s appeal is allowed

ITA 357/ASR/2017[2001-02]Status: DisposedITAT Amritsar25 Mar 2019AY 2001-02

Bench: Sh. Sanjay Arorai.T.A. No.357/Asr/2017 Assessment Year: 2001-02

For Appellant: Sh. P.N.Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 145(3)Section 271(1)Section 271(1)(c)

…ce, it cannot be said that there is no substantive basis for making the assessment; estimation being otherwise integral to an assessment, as explained by the Hon’ble Apex Court per several decisions, as in the case of CST vs. H.M. Esufali H.M. Abdulali [1973] 90 ITR 271 ITR (SC); Kachwala Gems vs. Jt. CIT [2007] 288 ITR 10 (SC), citing two. In the present case, the assessing authority rejected the assessee’s accounts as the assessee was unable to explain the low gross profit rate, i.e., in comparison to another wine shop, selling the same liquor brands, operating in the area. That, however, would not, by itself,…

Deputy Commissioner of Income-Tax, Central Circle-1, Nashik vs. M/S. Ashoka Infrastructure Limited, Nashik

In the result, the appeal of Revenue is dismissed

ITA 156/PUN/2019[2012-13]Status: DisposedITAT Pune20 Mar 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.156/Pun/2019 यििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri M.K. VermaFor Respondent: Shri P.S. Shingte
Section 132Section 143(3)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ एक-सदस्य मामऱा पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.156/PUN/2019 यििाारण वषा / Assessment Year : 2012-13 The Dy. Commissioner of Income Tax, अऩीऱाथी/Appellant Central Circle - 1, Nashik …. Vs. M/s. Ashoka Infrastructure Ltd., S.No.861, Ashoka House, Ashoka Marg, Wadala, …. प्रत्यथी / Respondent Nashik – 422011 PAN: AAECA5421G अऩीऱाथी की ओर से / Appellant by : Shri M.K. Verma प्रत्यथी की ओर स…

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 477/COCH/2018[2006-07]Status: DisposedITAT Cochin05 Feb 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…e assessee. 7.3 In view of these facts and circumstances, there is a clear pattern of sales suppression visible in this case. Therefore, the ratio of the judgment of the Supreme Court in the case of Commissioner of Sales Tax vs. H.M. Esufali H.M. Abdulali (90 ITR 271) clearly applies to the case in hand. In that case, it was held as under: I.T.A. Nos.326/Coch/2016 & 476 &477/Coch/2018 (Sunny Jacob Jewellers & Wedding Centre) “For the period November 1, 1959 to October 29, 1960, the assessee, a dealer in iron and steel, was assessed to sales tax on a turnover of Rs. 1,21,567 under the M.P. General Sales Tax a…

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 476/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…e assessee. 7.3 In view of these facts and circumstances, there is a clear pattern of sales suppression visible in this case. Therefore, the ratio of the judgment of the Supreme Court in the case of Commissioner of Sales Tax vs. H.M. Esufali H.M. Abdulali (90 ITR 271) clearly applies to the case in hand. In that case, it was held as under: I.T.A. Nos.326/Coch/2016 & 476 &477/Coch/2018 (Sunny Jacob Jewellers & Wedding Centre) “For the period November 1, 1959 to October 29, 1960, the assessee, a dealer in iron and steel, was assessed to sales tax on a turnover of Rs. 1,21,567 under the M.P. General Sales Tax a…

The ACIT, Cochin vs. M/S.Sunny Jacob Jewellers & Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 326/COCH/2016[2007-08]Status: DisposedITAT Cochin05 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…e assessee. 7.3 In view of these facts and circumstances, there is a clear pattern of sales suppression visible in this case. Therefore, the ratio of the judgment of the Supreme Court in the case of Commissioner of Sales Tax vs. H.M. Esufali H.M. Abdulali (90 ITR 271) clearly applies to the case in hand. In that case, it was held as under: I.T.A. Nos.326/Coch/2016 & 476 &477/Coch/2018 (Sunny Jacob Jewellers & Wedding Centre) “For the period November 1, 1959 to October 29, 1960, the assessee, a dealer in iron and steel, was assessed to sales tax on a turnover of Rs. 1,21,567 under the M.P. General Sales Tax a…

Ppn Properties Pvt. Ltd., Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3060/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…assessee to claim "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration in the case of H. R. Sri Ramulu [1977] 39 STC 177 (SC) or H. M. Esufali's case [1973] 90 ITR 271 (SC) or even in V. Jaganmohan Rao's case [1970] 75 ITR 373 (SC). Some of the High Courts, therefore, fell in error in reading those judgments, divorced from the context in which the precise questions came up for consideration in those cases, and to hold that the assessee could " reagitate " the concluded issues and claim relief in respect of items…

Prashant Agencies Pvt. Ltd., Delhi vs. ITO, Ward- 19(3), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3059/DEL/2018[2009-10]Status: DisposedITAT Delhi16 Jan 2019AY 2009-10

Bench: Shri N.S. Sainiassessment Year: 2009-10

Section 131Section 143(3)Section 147Section 148

…assessee to claim "redoing", "revising" or "recomputing" the entire income during the reassessment proceedings was left open, that question did not come up for consideration in the case of H. R. Sri Ramulu [1977] 39 STC 177 (SC) or H. M. Esufali's case [1973] 90 ITR 271 (SC) or even in V. Jaganmohan Rao's case [1970] 75 ITR 373 (SC). Some of the High Courts, therefore, fell in error in reading those judgments, divorced from the context in which the precise questions came up for consideration in those cases, and to hold that the assessee could " reagitate " the concluded issues and claim relief in respect of items…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4027/MUM/2014[2008-09]Status: DisposedITAT Mumbai28 Sept 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…d proceedings has also to a limited extent allowed opportunity of cross examination. Estimation of income based on material found in investigation is not an alien concept in Income Tax assessments (refer Commissioner of Sales Tax vs /Esufali H M Abdulali (SC) 90 ITR 271). In light of the discussion in the ITA Nos. 4024-4027/Mum/2014 earlier paragraphs, I do not find any reason to interfere in the order of the assessing officer and Ground of appeal no 1 is dismissed." 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4026/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Sept 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…d proceedings has also to a limited extent allowed opportunity of cross examination. Estimation of income based on material found in investigation is not an alien concept in Income Tax assessments (refer Commissioner of Sales Tax vs /Esufali H M Abdulali (SC) 90 ITR 271). In light of the discussion in the ITA Nos. 4024-4027/Mum/2014 earlier paragraphs, I do not find any reason to interfere in the order of the assessing officer and Ground of appeal no 1 is dismissed." 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4025/MUM/2014[2006-07]Status: DisposedITAT Mumbai28 Sept 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…d proceedings has also to a limited extent allowed opportunity of cross examination. Estimation of income based on material found in investigation is not an alien concept in Income Tax assessments (refer Commissioner of Sales Tax vs /Esufali H M Abdulali (SC) 90 ITR 271). In light of the discussion in the ITA Nos. 4024-4027/Mum/2014 earlier paragraphs, I do not find any reason to interfere in the order of the assessing officer and Ground of appeal no 1 is dismissed." 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of…

Shree Raj Exports P.Ltd, Mumbai vs. DCIT Cen Cir 12, Mumbai

In the result, the appeals of assessee are allowed

ITA 4024/MUM/2014[2005-06]Status: DisposedITAT Mumbai28 Sept 2018AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri K Gopal, ARFor Respondent: Shri DG Pansari, DR
Section 143(3)Section 153A

…d proceedings has also to a limited extent allowed opportunity of cross examination. Estimation of income based on material found in investigation is not an alien concept in Income Tax assessments (refer Commissioner of Sales Tax vs /Esufali H M Abdulali (SC) 90 ITR 271). In light of the discussion in the ITA Nos. 4024-4027/Mum/2014 earlier paragraphs, I do not find any reason to interfere in the order of the assessing officer and Ground of appeal no 1 is dismissed." 8. Similarly, the CIT(A) also confirmed the assumption of jurisdiction by the AO for framing search assessment under section 153A r.w.s 143(3) of…

Shreenath Heritage Liquor Pvt. Ltd., Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

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

ITA 279/JPR/2018[2013-14]Status: DisposedITAT Jaipur16 Jul 2018AY 2013-14
For Appellant: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, AdvocateFor Respondent: Shri A.S. Nehra, JCIT - DR
Section 115BSection 68

…ced by him despite adequate opportunity having been provided. 6 Shreenath Heritage Liquor Pvt. Ltd. vs ACIT,Circle,Jhunjhunu In this connection, reliance may be placed upon the decision of the Hon'ble Supreme Court in the case of H.M. Esufali Abdulali (1973) 90 ITR 271 wherein the Hon'ble Court has held that the appellate authority cannot substitute its own judgement in place of the judgement of the AO unless it is shown that the judgement of the AO was biased, irrational, vindictive or capricious. In the instant case, the appellant is not able to show that the decision of the AO was arbitrary, biased, irration…