E.N. Gopakumar v. CIT

75 Taxmann.com 215High Court2016#160 most cited

What is E.N. Gopakumar v. CIT authority for?

In search assessments conducted under Section 153A of the Income-tax Act, additions to the assessee's income can be made even in the absence of incriminating material found during a search operation conducted under Section 132.

428

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

Also referred to as

E.N. Gopakumar · Section 153A · Section 132 · search assessment · incriminating material · no incriminating material · additions without incriminating material · search and seizure assessment · assessment in search case

Also reported as

390 ITR 131

Sections most often in play

Section 153ASection 132Section 148Section 143(3)Section 147Section 69CSection 153DSection 132(4)

Issues it is cited on

section 132asearch assessmentblock periodsection 158bsection 153dsection 132(1)section 158regular assessmentincriminating materialsection 153a(1)section 132(4)satisfaction note

Judgments citing E.N. Gopakumar v. CIT

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

ITA 233/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153A

…aw, the Ld.CIT(A) has erred in not appreciating the decisions of Hon'ble Delhi High court in the case of CIT Vs Anil Kumar Bhatia (211 Taxman 453, 352 ITR (493)] & Kerala High Court in the case of E.N. Gopakumar vs. Commissioner of Income-tax (Central) (2016) 75 Taxmann.com 215 (ker.) wherein Courts held that assessments in a search case can be concluded against interest of assessee including making additions even without any incriminating material being available against assessee in search under section 132. 7. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the…

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

ITA 520/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYS : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] vs. Appellant DCIT, Central Circle-II, Kozhikode. Respondents Assessee by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 ORDER Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appea…

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 519/COCH/2023[2010-11]Status: DisposedITAT Cochin04 Aug 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYs : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, .... Appellant PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] vs. DCIT, Central Circle-II, .... Respondents Kozhikode. Assessee by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner o…

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Respondent byFor Respondent: Shri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYS : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] DCIT, Central Circle-II, Kozhikode. Appellant VS. Respondents Assessee by: Respondent by: Shri Arun Raj S, Advocate Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 ORDER Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appea…

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 517 to 520/Coch/2023 (AYS : 2007-08, 2009-10, 2010-11 & 2012-13) K.K. Radhakrishnan, PKK Wood Craft Peravoor, Kannur [PAN : AFDPK 8650 E] DCIT, Central Circle-II, Kozhikode. Appellant VS. Respondents Assessee by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 ORDER Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appea…

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 499/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 498/COCH/2023[2011-12]Status: DisposedITAT Cochin04 Aug 2025AY 2011-12

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 496/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 495/COCH/2023[2008-09]Status: DisposedITAT Cochin04 Aug 2025AY 2008-09

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMARAO, AM& SHRI SONJOY SARMA, JM ITA Nos. 495, 496, 498 & 499/COCH/2023 (Assessment Years : 2008-07, 2009-10, 2011-12 & 2012-13) K.K. Mohandas ..... Appellant Kolandhara House, Melmuringodi Peravoor, Kannur-670 673 [PAN: AFPPM 7197 G] vs. DCIT, Central Circle-II, ..... Respondent Kozhikode. Appellant by: Shri Arun Raj S., Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee against the separate order…

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 237/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 235 to 237/COCH/2023 (Assessment Years : 2010-11 to 2012-13) M/s. K.K. Builders, .... Appellant K.K. Plaza, Peravoor, Kannur (Kerala) [PAN : AADFK 0068 K[ vs. DCIT, Central Circle-2, Kozhikkode .... Respondent Appellant by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of learned Commissi…

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 236/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 235 to 237/COCH/2023 (Assessment Years : 2010-11 to 2012-13) M/s. K.K. Builders, .... Appellant K.K. Plaza, Peravoor, Kannur (Kerala) [PAN : AADFK 0068 K[ vs. DCIT, Central Circle-2, Kozhikkode .... Respondent Appellant by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of learned Commissi…

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 235/COCH/2023[2010-2011]Status: DisposedITAT Cochin01 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 235 to 237/COCH/2023 (Assessment Years : 2010-11 to 2012-13) M/s. K.K. Builders, .... Appellant K.K. Plaza, Peravoor, Kannur (Kerala) [PAN : AADFK 0068 K[ vs. DCIT, Central Circle-2, Kozhikkode .... Respondent Appellant by: Shri Arun Raj S, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 04.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the separate orders of learned Commissi…

ADHYATM JAIN PROP. M/S JAMBU KUMAR ADHYATAM JAIN SARAF,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUCKNOW

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

ITA 787/LKW/2024[2015-16]Status: HeardITAT Lucknow06 May 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 132Section 153ASection 153DSection 250Section 68

…I.T.A. No.787/Lkw/2024 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.787/Lkw/2024 Assessment Year: 2015-16 Shri Adhyatm Jain, Vs. Dy.C.I.T.-2, Prop. M/s Jambu Kumar Central Circle-2, Adhyatam Jain Saraf, Lucknow. 322/34, Surangi Tola, Chowk, Lucknow. PAN:AAQPJ4623E (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.801/Lkw/2024 has bee…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 164/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 163/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 161/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 160/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 159/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 119/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

MAHESH EDIBLE OIL INDUSTRIES LIMITED,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, AGRA

The appeal of the assessee stands partly allowed

ITA 118/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ies. In Sec.153A, there was no restriction that the additions/disallowances could be made only on those issues, which emanate from the seized material or documents. Reference was made to the decision of Hon’ble Kerala High Court in the case of E.N. Gopakumar (75 Taxmann.com 215) holding that additions could be made even without any incriminating material found in search. 3.5 Finally, Ld. CIT(A), upheld the rejection of books of accounts u/s 145 and taking cue from Sec.44AD, estimated net profit rate of 8% of turnover in all the years and accordingly, re-computed that quantum of additions on account of alleged bog…

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