DCIT v. Hanuman Sugar (Khandsari) Mills P.Ltd., 38

105 ITD 585Income Tax Appellate Tribunal2007#12035 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 142ASection 143(3)Section 144BSection 36Section 36(1)(va)Section 37Section 43BSection 44AB

Judgments citing DCIT v. Hanuman Sugar (Khandsari) Mills P.Ltd., 38

INCOME TAX OFFICER , INCOME TAX DEPARTMENT vs. TRUE VALUE HOMES (INDIA) PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 1213/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Oct 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

For Appellant: Shri. B.Ramakrishnan, F.C.AFor Respondent: Shri. C.N. Bipin, C.I.T
Section 142(1)Section 142ASection 143(2)Section 143(3)Section 144BSection 44ASection 69

…We agree with the reliance placed by the assessee on the following judicial precedents in support of their arguments for unjustified rejection of books of accounts: - Zuberi Engineering Compnay V.DCIT [2019] 103 taxmann.com 196 - ITO V. Girish M.Mehta [2007] 105 ITD 585 - ACIT V. Intermedia Cable Communication Pvt. Ltd [2012] 19 taxmann.com 190 - ld.CIT(A) V. Om Overseas [2008] 173 taxman 185 ( P & H ) 22. Further, on perusal of the paper book 2 filed by the ld.AR, we find that the assessee’s case for the previous A.Yrs. 2015-16, 2016-17 and 2016-17 (Page No.4-5, 8-15 & 18-26 of paper book) have been selected…

RATN & CO. ,MUMBAI vs. ITO -19(3) (1), MUMBAI

In the result, appeal filed by the assessee partly allowed

ITA 1981/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Sept 2022AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalratan & Co. 5 – Navyug Sagar, Teen Batti, Walkeshwar, Mumbai-400006. Pan: Aadfr3713J ...... Appellant Vs. Ito-19(3)(1) Matru Mandir, Mumbai-400007. ..... Respondent Appellant By : Mr. Suchek Anchaliya Respondent By : None Date Of Hearing : 16/06/2022 Date Of Pronouncement : 08/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As [‘Nfac’] Dated 11.09.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law The Ld. Cit (A) Erred In Not Considering That The Assumption Of Jurisdiction By The Ld. Assessing

For Appellant: Mr. Suchek AnchaliyaFor Respondent: None
Section 142(1)Section 143(2)Section 147Section 148Section 250

…(Mum.) The quantity details and movement of goods is perfect tallied hence there is no defect 6 ITA No. 1981/Mum/2021- Ratan & Co. and mismatch in the books of accounts of the assessee. Reliance is placed on ITO, Ward 2(5), Rajkot v. Girish M. Mehta [2007] 105 ITD 585 (Rajkot.). The Ld. AO observed that the appellant has taken bogus purchase bill from accommodation entry providers and made purchases from the undisclosed party in cash. Since the appellant has not purchased any goods in cash, none of the purchase party have confirmed having paid any cash against cheque to the appellant. The Ld. A.O. has not stat…

THE ITO, WARD-(2)(4),, PORBANDAR vs. M/S. VIRGIN LOGISTICS,, PORBANDAR

In the result, appeal filed by the revenue is dismissed

ITA 384/RJT/2015[2012-13]Status: DisposedITAT Rajkot12 Jun 2018AY 2012-13

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.384/Rjt/2015 ("नधा"रण वष" / Assessment Year : 2012-13) The Income Tax Officer, M/S. Virgin Logistics, बनाम/ Ward – 2(4), 19, Gidc, Vs. Jr, Porbandar Dharampur, Porbandar-360 575

For Appellant: Shri Arvind N. Sontakke, Sr.D.RFor Respondent: Shri D. S. Sodha, A.R
Section 133(6)Section 145(3)

…accounts maintained by the Assessee except routine/minor observations. In such circumstances, courts have held that books of accounts cannot be rejected. In this regard, we refer to the order of this tribunal in the case of ITO vs. Girish M. Mehta reported in 105 ITD 585, where the head note reads as under: ITA Nos.384/Rjt/2015 ITO vs. M/s. Virgin Logistics Asst.Year –2012-13 “Section 145 of the Income-tax Act, 1961 - Method of accounting - Rejection of accounts - Assessment year 1998-99 - Whether before rejecting books of account, Department has to prove that accounts are unreliable, incorrect or incomplete;…

SMT. KANTABEN RAMJIBHAI CHAUDHARI,,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2,, GANDHINAGAR

In the result, appeal of the assessee is partly allowed

ITA 1/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad13 Feb 2018AY 2011-12

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1/Ahd/2016 "नधा"रण वष"/Assessment Year: 2011-12 Smt.Kantaben Ramjibhai Chaudhari Ito, Ward-2 C/O. Jay Prabhu Seeds & Ginning Vs Gandhinagar. Factory Mansa Vijapur Highway Road Mansa, Gandhinagar.

For Appellant: Shri K.P. Shah, ARFor Respondent: Shri Aditya Shukla, Sr.DR
Section 1Section 144Section 145Section 2

…relied upon the following decisions. i. CIT Vs. Smt. Poonam Rani, 192 taxmann 167 (Delhi) ii. CIT Vs.JAS Jack Elegance Exports, 191 Taxman 386 (Delhi) iii. DCIT Vs. Hanuman Sugar (Khandsari) Mills P.Ltd., 38 taxmnna.com 53 (All) iv. ITO Vs. Girish M. Mehta, 105 ITD 585 (Rajkot) On the other hand, the ld.RE relied upon the orders of the Revenue authorities. 5. Section 145 of the Income Tax Act is the relevant provision for this issue, therefore, it is pertinent to take note of this section. It reads as under : “145. (1) Income chargeable under the head "Profits and gains of business or profession" or "Income f…

STANZEN LINKS,BANGALORE vs. ITO, BANGALORE

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

ITA 304/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 Dec 2015AY 2009-10

Bench: Smt Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri Naginchand Khincha, CAFor Respondent: Shri Narendra Rebella, Asst.CIT
Section 143(3)

…JCIT (2014) 51 Taxmann.com 515 (Ahd.Trib.) 5. CIT Vs Jacksons House (2011) 198 Taxmann.com 385(Del.) 6. CIT Vs K.S.Bhatia (2002) 125 Taxmann 454(P&H) 7. Dhanvi Trading & Inv.(P)Ltd. Vs DCIT (1998) 96 Taxman 98 (Ahd.) (Mag.) 8. ITO Vs Girish M Mehta (2007) 105 ITD 585(Rajkot) 9. Aluminium Ind,P.Ltd. Vs CIT (1995) 80- Taxman 184 (Gau.) 10. CIT Vs Eastern Commercial Enterprises (1994) 210 ITR 104 (Cal.) 6.1 On the other hand, learned SR DR relied on the orders of the authorities below. 7. We heard the rival submissions and perused the material on record. The AO estimated the GP at 27% on the sales of 9,72,51…

DCIT CC-45, MUMBAI vs. PARAMSHKTI DISTRIBUTORS P. LTD, MUMBAI

In the result, appeal of the assessee is allowed, whereas appeal of the revenue is allowed in part in terms indicated hereinabove

ITA 9224/MUM/2010[2006-07]Status: DisposedITAT Mumbai09 Oct 2015AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita No.8748/Mum/2010 (नििाारण वषा / Assessment Year :2005-2006) M/S Paramshakti Distributors Pvt. Vs. Acit, Cent. Cir-45, Ltd., 501-B, Elegant Business Mumbai Park, Andheri-Kurla Road, J.B.Nagar, Andheri(E), Mumbai- 400059 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aabcp 5835 C (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सिं./Ita Nos.9223&9224/Mum/2010 (नििाारण वषा / Assessment Years :2005-06 & 2006-07) Acit, Cent. Cir-45, Mumbai Vs. M/S Paramshakti Distributors Pvt. Ltd., 501-B, Elegant Business Park, Andheri-Kurla Road, J.B.Nagar, Andheri(E), Mumbai-400059 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aabcp 5835 C (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vijay Mehta यमजस्र् की ओर से /Revenue By :Shri Deepkant Prasad & Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 26/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M):

For Appellant: Shri Vijay MehtaFor Respondent: Shri Deepkant Prasad & Shri Nimesh Yadav
Section 143(3)Section 68

…it is case of CIT(A) that assessee has not maintained proper books of accounts and that it had not reported true and correct state of affairs. Without rejection of books of accounts it is not justifiable to estimate the profit. In the case of Girish M. Mehta, 105 ITD 585, the Tribunal observed as under :- “9. As per our considered view before rejecting the books of account, the Department has to prove that accounts are unreliable, incorrect or incomplete, the accounts regularly maintained in the course of business, duly audited under the provisions of I.T. Act and free from any qualification by the Auditors, shou…

DCIT CC-45, MUMBAI vs. PARAMSHKTI DISTRIBUTORS P. LTD, MUMBAI

In the result, appeal of the assessee is allowed, whereas appeal of the revenue is allowed in part in terms indicated hereinabove

ITA 9223/MUM/2010[2005-06]Status: DisposedITAT Mumbai09 Oct 2015AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita No.8748/Mum/2010 (नििाारण वषा / Assessment Year :2005-2006) M/S Paramshakti Distributors Pvt. Vs. Acit, Cent. Cir-45, Ltd., 501-B, Elegant Business Mumbai Park, Andheri-Kurla Road, J.B.Nagar, Andheri(E), Mumbai- 400059 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aabcp 5835 C (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सिं./Ita Nos.9223&9224/Mum/2010 (नििाारण वषा / Assessment Years :2005-06 & 2006-07) Acit, Cent. Cir-45, Mumbai Vs. M/S Paramshakti Distributors Pvt. Ltd., 501-B, Elegant Business Park, Andheri-Kurla Road, J.B.Nagar, Andheri(E), Mumbai-400059 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aabcp 5835 C (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vijay Mehta यमजस्र् की ओर से /Revenue By :Shri Deepkant Prasad & Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 26/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M):

For Appellant: Shri Vijay MehtaFor Respondent: Shri Deepkant Prasad & Shri Nimesh Yadav
Section 143(3)Section 68

…it is case of CIT(A) that assessee has not maintained proper books of accounts and that it had not reported true and correct state of affairs. Without rejection of books of accounts it is not justifiable to estimate the profit. In the case of Girish M. Mehta, 105 ITD 585, the Tribunal observed as under :- “9. As per our considered view before rejecting the books of account, the Department has to prove that accounts are unreliable, incorrect or incomplete, the accounts regularly maintained in the course of business, duly audited under the provisions of I.T. Act and free from any qualification by the Auditors, shou…

PARASHAKTI DISTRIBUTORS P. LTD,MUMBAI vs. ACIT CEN CIR 45, MUMBAI

In the result, appeal of the assessee is allowed, whereas appeal of the revenue is allowed in part in terms indicated hereinabove

ITA 8748/MUM/2010[2005-06]Status: DisposedITAT Mumbai09 Oct 2015AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita No.8748/Mum/2010 (नििाारण वषा / Assessment Year :2005-2006) M/S Paramshakti Distributors Pvt. Vs. Acit, Cent. Cir-45, Ltd., 501-B, Elegant Business Mumbai Park, Andheri-Kurla Road, J.B.Nagar, Andheri(E), Mumbai- 400059 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aabcp 5835 C (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सिं./Ita Nos.9223&9224/Mum/2010 (नििाारण वषा / Assessment Years :2005-06 & 2006-07) Acit, Cent. Cir-45, Mumbai Vs. M/S Paramshakti Distributors Pvt. Ltd., 501-B, Elegant Business Park, Andheri-Kurla Road, J.B.Nagar, Andheri(E), Mumbai-400059 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Aabcp 5835 C (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Vijay Mehta यमजस्र् की ओर से /Revenue By :Shri Deepkant Prasad & Shri Nimesh Yadav सुनर्मई की तमयीख / Date Of Hearing : 26/08/2015 घोषणम की तमयीख/Date Of Pronouncement 09/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M):

For Appellant: Shri Vijay MehtaFor Respondent: Shri Deepkant Prasad & Shri Nimesh Yadav
Section 143(3)Section 68

…it is case of CIT(A) that assessee has not maintained proper books of accounts and that it had not reported true and correct state of affairs. Without rejection of books of accounts it is not justifiable to estimate the profit. In the case of Girish M. Mehta, 105 ITD 585, the Tribunal observed as under :- “9. As per our considered view before rejecting the books of account, the Department has to prove that accounts are unreliable, incorrect or incomplete, the accounts regularly maintained in the course of business, duly audited under the provisions of I.T. Act and free from any qualification by the Auditors, shou…

DCIT v. Hanuman Sugar (Khandsari) Mills P.Ltd., 38 (105 ITD 585) — Cited in 8 Judgments | BharatTax