IT vs. Kerala Transport Co. (1994) 51 ITD (Coch) 405 (iv)Om Prakash Joshi v. ITO

102 TTJ 882Income Tax Appellate Tribunal2006#10290 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 133(6)Section 143(2)Section 143(3)Section 44AE

Issues it is cited on

section 40a(2)(a)principal officersection 40a(2)(b)section 40a(2)source of sourcecommercial expediencymercantile system of accountingsection 127childsection 40asearch assessmentunexplained expenditure

Judgments citing IT vs. Kerala Transport Co. (1994) 51 ITD (Coch) 405 (iv)Om Prakash Joshi v. ITO

ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI vs. JAIPUR GOLDEN TRANSPORT CO PRIVATE LIMITED, NEW DELHI

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

…be sustained and neither can additions based on the mere fact that notices under section 133(6) came back unserved be upheld in law. In various judicial pronouncements, it has been held that ad hoc additions are not tenable in law. This has been held in:- a) 102 TTJ 882 (Pune) Lavrids Knudsen Maskin fabrik (India) Limited vs Additional Commissioner of Income Tax b) 43 DTR 116 (TM) (Agra) ITO vs Mayur Aggarwal c) 254 ITR 673 (Guj) Dinesh Mills Ltd. vs CIT d) 73 ITD 189 (Del) Goodyear India Ltd vs ITO e) 106 TTJ 1065 (Del) Hughes Escorts Communications Limited vs JCIT f) 94 TTJ 423 (Asr) Sunder Mal Sat Pal vs ITO…

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

ITA 230/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2023AY 2017-18

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.228 to 230/Ind/2021 (Assessment Years: 2013-14, 2014-15 & 2017-18) ACIT, Central-2, Vs. Sarthak Innovation (P) Indore Ltd. Indore "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKCS4846B (Appellant) .. (Respondent) Revenue by : Shri P. K. Mishra, CIT.D.R. Shri Ajay Tulsiyan, CA Assessee by : 28.02.2023 Date of Hearing 30.03.2023 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue…

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

ITA 229/IND/2021[2014-15]Status: DisposedITAT Indore30 Mar 2023AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.228 to 230/Ind/2021 (Assessment Years: 2013-14, 2014-15 & 2017-18) ACIT, Central-2, Vs. Sarthak Innovation (P) Indore Ltd. Indore "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKCS4846B (Appellant) .. (Respondent) Revenue by : Shri P. K. Mishra, CIT.D.R. Shri Ajay Tulsiyan, CA Assessee by : 28.02.2023 Date of Hearing 30.03.2023 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue…

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

ITA 228/IND/2021[2013-14]Status: DisposedITAT Indore30 Mar 2023AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.228 to 230/Ind/2021 (Assessment Years: 2013-14, 2014-15 & 2017-18) ACIT, Central-2, Vs. Sarthak Innovation (P) Indore Ltd. Indore "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKCS4846B (Appellant) .. (Respondent) Revenue by : Shri P. K. Mishra, CIT.D.R. Shri Ajay Tulsiyan, CA Assessee by : 28.02.2023 Date of Hearing 30.03.2023 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The bunch of appeals filed by the Revenue…

M/S. BRIGHT ENTERPRISES PVT. LTD.,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, the appeal of the assessee in ITA No

ITA 126/ASR/2015[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

…010) 36 SOT 207 (Del. ITAT) " ACIT Vs Amtek Auto Ltd. (2006) 112 TTJ 455 ( Del. ITAT) " Om Prakash Joshi Vs ITO (2009) 123 TTJ 246 (Jodhpur ITAT) ITA No. 354/Asr./2014 13 Bright Enterprises Pvt. Ltd. " Lavrids KnudsenMaskinfabrik (India) Ltd. Vs ACIT (2006) 102 TTJ 882 (Pune ITAT) " Surface Furnishing Equipment Vs DCIT (2003) 81 TTJ 448 (Jodhpur ITAT) 10. The ld. CIT(A) after considering the submissions of the assessee upheld the disallowance made by the AO by observing in para 14 of the impugned order as under: “14. I have considered the facts of the case, the basis of disallowance made by the Assessing Offic…

M/S BRIGHT ENTERPRISES PVT. LTD,,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, the appeal of the assessee in ITA No

ITA 354/ASR/2014[2010-11]Status: DisposedITAT Amritsar17 Jan 2019AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

…010) 36 SOT 207 (Del. ITAT) " ACIT Vs Amtek Auto Ltd. (2006) 112 TTJ 455 ( Del. ITAT) " Om Prakash Joshi Vs ITO (2009) 123 TTJ 246 (Jodhpur ITAT) ITA No. 354/Asr./2014 13 Bright Enterprises Pvt. Ltd. " Lavrids KnudsenMaskinfabrik (India) Ltd. Vs ACIT (2006) 102 TTJ 882 (Pune ITAT) " Surface Furnishing Equipment Vs DCIT (2003) 81 TTJ 448 (Jodhpur ITAT) 10. The ld. CIT(A) after considering the submissions of the assessee upheld the disallowance made by the AO by observing in para 14 of the impugned order as under: “14. I have considered the facts of the case, the basis of disallowance made by the Assessing Offic…

HI-TECH ESTATES & PROMOTERS (P),BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, appeals filed by the assessee i

ITA 249/CTK/2012[2007-08]Status: DisposedITAT Cuttack21 Sept 2017AY 2007-08

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.235&236/Ctk/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) Acit, Circle-2(2), Bhubaneswar Vs. Hi-Tech Estates & Promoters (P) Ltd. A/170, Sahid Nagar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaach 9591 G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.249&250/Ctk/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) Hi-Tech Estates & Vs. Acit, Circle-2(2), Promoters (P) Ltd. A/170, Bhubaneswar Sahid Nagar, Bhubaneswar स्थायी लेखा सं./ Pan No. : Aaach 9591 G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से /Revenue By : Shri A.K.Mohapatra, Citdr निर्ााररती की ओर से /Assessee By : Shri B.D.Ojha, Ar सुनवाई की तारीख / Date Of Hearing : 19/09/2017 घोषणा की तारीख/Date Of Pronouncement 21/09/2017 आदेश / O R D E R Per Shri N.S.Saini, Am: These Are Cross Appeals Filed By The Revenue & Assessee Against The Separate Orders Of The Cit(A)-Ii, Bhubaneswar All Dated 01.02.2012 For The Assessment Years 2007-08 & 2008-09. 2. Since The Issue & Facts Involved In These Appeals Are Interconnected, Therefore, They Are Being Heard & Disposed Off Together As Under. 3. In Assessee’S Appeal Grounds No.2 In The Assessment Year 2007- 08 & Ground No.2 In The Assessment Year 2008-09 Are Directed Against

For Appellant: Shri B.D.Ojha, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 132

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.235&236/CTK/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) ACIT, Circle-2(2), Bhubaneswar Vs. Hi-tech Estates & Promoters (P) Ltd. A/170, Sahid Nagar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAACH 9591 G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अपील सं./ITA No.249&250/CTK/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) Hi-tech Estates & Vs. ACIT, Circle-2(2), Promoters (P) Ltd. A/170, Bh…

ACIT, BHUBANESWAR vs. HI-TECH ESTATES & PROMOTERS (P) LTD, BHUBANESWAR

In the result, appeals filed by the assessee i

ITA 236/CTK/2012[2008-09]Status: DisposedITAT Cuttack21 Sept 2017AY 2008-09

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.235&236/Ctk/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) Acit, Circle-2(2), Bhubaneswar Vs. Hi-Tech Estates & Promoters (P) Ltd. A/170, Sahid Nagar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaach 9591 G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.249&250/Ctk/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) Hi-Tech Estates & Vs. Acit, Circle-2(2), Promoters (P) Ltd. A/170, Bhubaneswar Sahid Nagar, Bhubaneswar स्थायी लेखा सं./ Pan No. : Aaach 9591 G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से /Revenue By : Shri A.K.Mohapatra, Citdr निर्ााररती की ओर से /Assessee By : Shri B.D.Ojha, Ar सुनवाई की तारीख / Date Of Hearing : 19/09/2017 घोषणा की तारीख/Date Of Pronouncement 21/09/2017 आदेश / O R D E R Per Shri N.S.Saini, Am: These Are Cross Appeals Filed By The Revenue & Assessee Against The Separate Orders Of The Cit(A)-Ii, Bhubaneswar All Dated 01.02.2012 For The Assessment Years 2007-08 & 2008-09. 2. Since The Issue & Facts Involved In These Appeals Are Interconnected, Therefore, They Are Being Heard & Disposed Off Together As Under. 3. In Assessee’S Appeal Grounds No.2 In The Assessment Year 2007- 08 & Ground No.2 In The Assessment Year 2008-09 Are Directed Against

For Appellant: Shri B.D.Ojha, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 132

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.235&236/CTK/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) ACIT, Circle-2(2), Bhubaneswar Vs. Hi-tech Estates & Promoters (P) Ltd. A/170, Sahid Nagar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAACH 9591 G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अपील सं./ITA No.249&250/CTK/2012 (धनधाारण वषा / Assessment Year :2007-2008 & 2008-2009) Hi-tech Estates & Vs. ACIT, Circle-2(2), Promoters (P) Ltd. A/170, Bh…

ACIT, BHUBANESWAR vs. RAJDHANI SYSTEMS & ESTATES (P) LTD, BHUBANESWAR

In the result, appeals filed by the assessee and revenue are allowed for statistical purposes

ITA 232/CTK/2012[2007-08]Status: DisposedITAT Cuttack21 Sept 2017AY 2007-08

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपीऱ सं./Ita No.232&233/Ctk/2012 (नििाारण वषा / Assessment Year :2007-2008 & 2008-2009) Acit, Circle-2(2), Bhubaneswar Vs. Rajdhani Systems &Estates (P) Ltd., A/170, Sahid Nagar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aabcr 8271 L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपीऱ सं./Ita No.253&254/Ctk/2012 (नििाारण वषा / Assessment Year :2007-2008 & 2008-2009) Rajdhani Systems &Estates Vs. Acit, Circle-2(2), (P) Ltd., A/170, Sahid Bhubaneswar Nagar, Bhubaneswar स्थायी लेखा सं./ Pan No. : Aabcr 8271 L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri A.K.Mohapatra, Citdr निर्ााररती की ओर से /Assessee By : Shri B.D.Ojha, Ar सुनवाई की तारीख / Date Of Hearing : 19/09/2017 घोषणा की तारीख/Date Of Pronouncement 21/09/2017 आदेश / O R D E R Per Shri N.S.Saini, Am: These Are Cross Appeals Filed By The Revenue & Assessee Against The Separate Orders Of The Cit(A)-Ii, Bhubaneswar All Dated 01.02.2012 For The Assessment Years 2007-08 & 2008-09. 2. Since The Issue & Facts Involved In These Appeals Are Interconnected, Therefore, They Are Being Heard & Disposed Off Together As Under.

For Appellant: Shri B.D.Ojha, ARFor Respondent: Shri A.K.Mohapatra, CITDR
Section 132

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपीऱ सं./ITA No.232&233/CTK/2012 (नििाारण वषा / Assessment Year :2007-2008 & 2008-2009) ACIT, Circle-2(2), Bhubaneswar Vs. Rajdhani Systems &Estates (P) Ltd., A/170, Sahid Nagar, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCR 8271 L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND आयकर अपीऱ सं./ITA No.253&254/CTK/2012 (नििाारण वषा / Assessment Year :2007-2008 & 2008-2009) Rajdhani Systems &Estates Vs. ACIT, Circle-2(2), (P) Ltd., A/170, Sahi…

M/S. SHIVGORI BUILDERS (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 847/DEL/2016[2010-11]Status: DisposedITAT Delhi27 May 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. V. R. Sonbhadra, Sr. DR
Section 142(1)Section 143(2)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 847/Del/2016 : Asstt. Year : 2010-11 M/s Shivgori Builders (P) Ltd., Vs Deputy Commissioner Income Flat No. 4, R. R. Apartments, 3- Tax, Central Circle-15(Old), 4, Manglapuri, Mehrauli, Central Circle-14 (New), New Delhi-110030 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAKCS2489J Assessee by : Sh. Gautam Jain, CA Revenue by : Sh. V. R. Sonbhadra, Sr. DR Date of Hearing : 23.05.2016 Date of Pronouncement : 27.05.2016 ORDER This is an appeal by the assessee against the order dated 04.12.2015 of…