DCIT v. Royal Marwar Tobacco Product (P.) Ltd.

29 SOT 53Income Tax Appellate Tribunal2009#3728 most cited
32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132Section 292CSection 131Section 132(4A)Section 142(1)Section 143(2)Section 132(4)Section 133A

Issues it is cited on

section 181section 114(e)section 23(3)percentage completion methodsection 132(4a)dumb documentssection 131(1a)circle rateon-moneysection 292cloose papersdocuments seized

Judgments citing DCIT v. Royal Marwar Tobacco Product (P.) Ltd.

HEMANT NARESH AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. 4, SURAT

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

…llowing decisions: (i) CIT vs. Maulikkumar K. Shah (307 ITR 137) (Guj.); (ii) CIT vs. Dhirajlal D. Patel (HUF) (Tax Appeal No. 579 of 2009) (Guj.); (iii) PCIT vs. King Buildcon (P) Ltd (2023) 456 ITR 770 (SC); (iv) DCIT vs. Royal Marwar Tobecco (P) Ltd (2009) 29 SOT 53 (Ahd. Trib.); (v) CIT vs. Abhisar Buildwell (P) Ltd (2023) 454 ITR 212 (SC); (vi) PCIT vs. Punchmukhi Managements Services (P) Ltd (2023) 456 ITR 358 (SC); (vii) Jawaharbhai Atmaram Hathiwala vs. ITO (2010) 128 TTJ 36 (Ahd.); (viii) Anil Jaggi vs. ACIT Circle 30 (1)-Mumbai; (ix) CIT Central vs. Sunita Dhadda (2018) 100 taxmann.com 526 (SC) and (x)…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…Limited vs. ACIT on the presumption that if the assessee suppressed sales and expenses in later years, he must have done so in the earlier years also. Similarly, the Hon’ble ITAT Ahmedabad Bench in case of DCIT v. Royal Marwar Tobacco Product Pvt. Ltd (2009) 29 SOT 53 held that the Assessing Officer was not justified in making estimated additions for earlier assessment years based on the documents seized for A.Y. 2004-05. 123 TTJ 180 Nirmal Fashions (P) Ltd. Vs. Dy. CIT (Kol ‘B’) Search and seizure – Assessment u/s 153A – Computation of undisclosed income – Additions made by the AO, inter alia, on the basis of l…

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…ii) Accord Properties vs. ACIT vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs. DCIT (2013) 29 taxmann.com 84 (Kolkata-Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (PAT.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune) (TM) 22. Referring to the decision of the Chandigarh Bench of the Tribunal in the case of Gurdip Cycle Industries vs. DCIT (2024) 165 taxmann.com 299, he submitted that in cases where addition is proposed to be made on…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…ii) Accord Properties vs. ACIT vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs. DCIT (2013) 29 taxmann.com 84 (Kolkata-Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (PAT.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune) (TM) 22. Referring to the decision of the Chandigarh Bench of the Tribunal in the case of Gurdip Cycle Industries vs. DCIT (2024) 165 taxmann.com 299, he submitted that in cases where addition is proposed to be made on…

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…ii) Accord Properties vs. ACIT, vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs DCIT (2013) 29 taxmann.com 84 (Kolkata Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the a…

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…ii) Accord Properties vs. ACIT, vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs DCIT (2013) 29 taxmann.com 84 (Kolkata Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the a…

SHREE BALAJI REALTY,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

…) Accord Properties vs. ACIT, vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs DCIT (2013) 29 taxmann.com 84 (Kolkata – Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…ii) Accord Properties vs. ACIT vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs. DCIT (2013) 29 taxmann.com 84 (Kolkata-Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (PAT.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune) (TM) 22. Referring to the decision of the Chandigarh Bench of the Tribunal in the case of Gurdip Cycle Industries vs. DCIT (2024) 165 taxmann.com 299, he submitted that in cases where addition is proposed to be made on…

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…) Accord Properties vs. ACIT, vide ITA No.741/PN/2012 iii) Fort Projects (P.) Ltd. vs DCIT (2013) 29 taxmann.com 84 (Kolkata – Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the…

M/S SHIVAM RESORTS,ABOHAR vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 427/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh31 Jul 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 427/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 M/S Shivam Resorts, Vs. The Dcit, Central Circle -1, Malout, Hamunangarh Road, बनाम Ludhiana Bye Pass, Abohar "थायी लेखा सं./Pan No: Accfs7094Q अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar,Ca राज"व क" ओर से/ Revenue By : Shri Rahus Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 31.07.2024

For Appellant: Shri Ashwani Kumar,CAFor Respondent: Shri Rahus Sohu, JCIT, Sr. DR
Section 133ASection 143(2)Section 250(6)

…ot be bac ed on the presumption that if the assessee suppressed sales and expenses in later years, he must have done so in the earlier years also. Similarly, the Hon'ble ITAT Ahmedabad Bench in case of Dy. CIT v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 29 SOT 53 (URO) held that the Assessing Officer was not justified in making estimated additions for earlier assessment years based on the documents seized for A.Y 2004-05. The High Court of Delhi in case of CIT v. H.C. Chandna (P.) Ltd. [2007] 163 Taxman 654 upheld the finding of the tribunal that no income can be estimated on the basis of the evidences foun…

SHRI RAMNIKLAL D. AGHERA,KESHOD vs. THE ITO WARD-1,, JUNAGADH

In the result, appeal of the assessee is allowed

ITA 27/RJT/2022[2011-12]Status: DisposedITAT Rajkot23 Aug 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Written SubmissionFor Respondent: Shri Abhimanyu Singh, Sr. DR
Section 143(2)Section 147Section 148

…g books of account of assessee as held by various Courts in the case of Asian Grantio India Ltd. [2020] 113 taxmann.com 445 (Ahmedabad - Trib.), Shree Asutosh Transport Co. [1997] 90 Taxman 331 (Ahmedabad - ITAT), Royal Marwar Tobacco Product (P.) Ltd. [2009] 29 SOT 53 (Ahmedabad) (URO), Anil Kumar &Company [2016] 67 taxmann.com 278 (Karnataka), Ercon Composites [2014] 49 taxmann.com 489 (Jodhpur - Trib.), etc. to name a few. Accordingly, the addition to the extent of Rs. 5 lakhs sustained by Ld. CIT(Appeals) is directed to be deleted, looking into the instant facts which has been done as on ad-hoc basis, especia…

MOHIT METALS PRIVATE LIMITED,BHIWADI vs. CIT (APPEALS), NFAC

In the result, both the appeals filed by the assessee are allowed

ITA 173/JPR/2022[2016-17]Status: DisposedITAT Jaipur14 Dec 2022AY 2016-17
For Appellant: Shri Praphull Mehta, CAFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 147Section 40Section 69C

…Kishore Parekh Vs ACIT (ITAT Ahmedabad) ITA No.265 & 266/Ahd/2020 (2) Asian Grantio India Ltd.[2020] 113 taxmann.com 445 (Ahmedabad - Trib.) (3) Shree Asutosh Transport Co.[1997] 90 Taxman 331 (Ahmedabad ITAT) (4) Royal Marwar Tobacco Product (P.) Ltd.[2009] 29 SOT 53 (Ahmedabad) (URO) (5) Anil Kumar & Company [2016] 67 taxmann.com 278 (Karnataka) (6) Ercon Composites[2014] 49 taxmann.com 489 (Jodhpur - Trib.) (7) Arup Kumar Hazara Vs.ITO (Kolkata - ITAT) etc. to name a few. In view above submissions, we request you to kindly delete the addition of Rs.266550/- made on estimated basis on account of so-called frei…

SAMIR KISHOR PAREKH,AHMEDABAD vs. THE ACIT CIRCLE-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed for assessment year

ITA 266/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2010-11
For Appellant: Shri Chintan Shah. A.RFor Respondent: Shri Sudhendu Das, Sr. D.R

…ekh vs. ACIT account of assessee as held by various Courts in the case of Asian Grantio India Ltd.[2020] 113 taxmann.com 445 (Ahmedabad - Trib.), Shree Asutosh Transport Co.[1997] 90 Taxman 331 (Ahmedabad - ITAT), Royal Marwar Tobacco Product (P.) Ltd.[2009] 29 SOT 53 (Ahmedabad) (URO), Anil Kumar &Company [2016] 67 taxmann.com 278 (Karnataka), Ercon Composites[2014] 49 taxmann.com 489 (Jodhpur - Trib.), etc. to name a few. Accordingly, we are of the considered view that Ld. CIT(Appeals) has erred in facts and in law in confirming the addition to the tune of " 40 lakhs in the instant set of facts. 6. In the res…

SAMIR KISHOR PAREKH,AHMEDABAD vs. THE ACIT CIRCLE-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed for assessment year

ITA 265/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2008-09
For Appellant: Shri Chintan Shah. A.RFor Respondent: Shri Sudhendu Das, Sr. D.R

…ekh vs. ACIT account of assessee as held by various Courts in the case of Asian Grantio India Ltd.[2020] 113 taxmann.com 445 (Ahmedabad - Trib.), Shree Asutosh Transport Co.[1997] 90 Taxman 331 (Ahmedabad - ITAT), Royal Marwar Tobacco Product (P.) Ltd.[2009] 29 SOT 53 (Ahmedabad) (URO), Anil Kumar &Company [2016] 67 taxmann.com 278 (Karnataka), Ercon Composites[2014] 49 taxmann.com 489 (Jodhpur - Trib.), etc. to name a few. Accordingly, we are of the considered view that Ld. CIT(Appeals) has erred in facts and in law in confirming the addition to the tune of " 40 lakhs in the instant set of facts. 6. In the res…

RAIL ROAD CONSTRUCTIONS PRIVATE LIMITED ,ORISSA vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, both the appeals of the assessee are allowed in above terms

ITA 492/HYD/2021[2012-13]Status: DisposedITAT Hyderabad05 May 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…herefore following the decision of the Special Bench ( supra ), we hold that the AO had no jurisdiction to make addition under section 153A. The addition made is therefore deleted on this legal ground. " • DCIT Vs. Royal Marwar Tobacco Product (P.) Ltd [2009J 29 SOT 53 (AHD.)(URO) It is, therefore, requested the Ld. CIT(Appeals) to hold that the assessment completed u/ s 153A is invalid, is without jurisdiction and to annul the assessment for the assessment year under consideration. 5.7 Further, it would be necessary to address the preliminary issue of whether the addition could be framed u/ s. 153A of the Act in…

RAIL ROAD CONSTRUCTIONS PRIVATE LIMITED ,ORISSA vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, both the appeals of the assessee are allowed in above terms

ITA 491/HYD/2021[2011-12]Status: DisposedITAT Hyderabad05 May 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…herefore following the decision of the Special Bench ( supra ), we hold that the AO had no jurisdiction to make addition under section 153A. The addition made is therefore deleted on this legal ground. " • DCIT Vs. Royal Marwar Tobacco Product (P.) Ltd [2009J 29 SOT 53 (AHD.)(URO) It is, therefore, requested the Ld. CIT(Appeals) to hold that the assessment completed u/ s 153A is invalid, is without jurisdiction and to annul the assessment for the assessment year under consideration. 5.7 Further, it would be necessary to address the preliminary issue of whether the addition could be framed u/ s. 153A of the Act in…

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

ITA 203/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Apr 2022AY 2016-17
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…Court held that the AO was not justified in estimating undisclosed income for the period for which there were no details in any of the seized materials. 14 DR Archana Shukla vs ACIT , Central Circle-4, Jaipur DCIT Vs. Royal Marwar Tobacco Products Pvt. Ltd. 29 SOT 53 In this case the search has resulted into material showing suppressed sales for A.Y.2004-05 but there was no material for 2001-02 to 2003-04. The AO had however estimated suppressed sales for A.Y.2001-02 to 2003-04 based on the material for A.Y.2004-05 in assessments made under section 153A. The tribunal held that there was no material found for th…

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

ITA 202/JPR/2021[2015-16]Status: DisposedITAT Jaipur06 Apr 2022AY 2015-16
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…Court held that the AO was not justified in estimating undisclosed income for the period for which there were no details in any of the seized materials. 14 DR Archana Shukla vs ACIT , Central Circle-4, Jaipur DCIT Vs. Royal Marwar Tobacco Products Pvt. Ltd. 29 SOT 53 In this case the search has resulted into material showing suppressed sales for A.Y.2004-05 but there was no material for 2001-02 to 2003-04. The AO had however estimated suppressed sales for A.Y.2001-02 to 2003-04 based on the material for A.Y.2004-05 in assessments made under section 153A. The tribunal held that there was no material found for th…

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

ITA 201/JPR/2021[2014-15]Status: DisposedITAT Jaipur06 Apr 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…Court held that the AO was not justified in estimating undisclosed income for the period for which there were no details in any of the seized materials. 14 DR Archana Shukla vs ACIT , Central Circle-4, Jaipur DCIT Vs. Royal Marwar Tobacco Products Pvt. Ltd. 29 SOT 53 In this case the search has resulted into material showing suppressed sales for A.Y.2004-05 but there was no material for 2001-02 to 2003-04. The AO had however estimated suppressed sales for A.Y.2001-02 to 2003-04 based on the material for A.Y.2004-05 in assessments made under section 153A. The tribunal held that there was no material found for th…

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

ITA 200/JPR/2021[2013-14]Status: DisposedITAT Jaipur06 Apr 2022AY 2013-14
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…Court held that the AO was not justified in estimating undisclosed income for the period for which there were no details in any of the seized materials. 14 DR Archana Shukla vs ACIT , Central Circle-4, Jaipur DCIT Vs. Royal Marwar Tobacco Products Pvt. Ltd. 29 SOT 53 In this case the search has resulted into material showing suppressed sales for A.Y.2004-05 but there was no material for 2001-02 to 2003-04. The AO had however estimated suppressed sales for A.Y.2001-02 to 2003-04 based on the material for A.Y.2004-05 in assessments made under section 153A. The tribunal held that there was no material found for th…

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