ITO v. Girish M.Mehta

99 TTJ 394Income Tax Appellate Tribunal#21714 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Judgments citing ITO v. Girish M.Mehta

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…oks. In a sense it may be a question of law as to what the meaning of "material" is and whether the auditors' reports were material. But the question of law is well settled and is not capable of being disputed and does not, therefore, call for reference. ii) 99 TTJ 394 (Rajkot) ITO vs. Girish M. Mehta 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 L.T. Act and free from any qualification by the Auditors, should…

The ACIT Cen Cir-13, Mumbai vs. Shri Suresh V. Jain, Mumbai

Accordingly, ground raised by the revenue is dismissed

ITA 5091/MUM/2007[2005-2006]Status: DisposedITAT Mumbai10 Dec 2019AY 2005-2006

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5091/Mum/2007 (निर्धारणवर्ा / Assessment Year: 2005-06)

For Appellant: Shri L. K. S. DehiyaFor Respondent: ShriRajiv Khandelwal

Section 132(1)Section 153A

…ing its business income, rejection of books of account by Assessing Officer was not justified merely on ground that in respect of some of cash transactions, names and addresses of buyer were not recorded fully. ITO v Girish M.Mehta [2006] 155 Taxman 41 (Mag.) 99 TTJ 394 (Rajkot). Another case relevant to the point in appeal is decision of H'ble Ahmedabad Bench of ITAT wherein it was held that where assessee was engaged in the business of sale and purchase of accessories and spare parts, non maintenance of quantitative details of spares parts could not be a ground for [ejection of books of account without pinpoint…

The ITO, Ward 1(3), Rajkot-Gujarat vs. M/S Pavan Construction Co, Rajkot-Gujarat

ITA 760/RJT/2010[2005-06]Status: DisposedITAT Rajkot15 Oct 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M. J. Ranpura, A.RFor Respondent: Shri Praveen Kumar, Sr.D.R

Section 133(6)Section 40A(3)Section 41(1)Section 68

…of the view, the technical flaw in the supporting documents cannot be reason for making the disallowances on estimated basis. In this regard, we find support and guidance from the order of this tribunal, Rajkot Bench in the case of Girish M. Mehta reported in 99 TTJ 394 wherein it was held as under: “16. In the instant case no mistake has been pointed out by the Assessing Officer either in the books of account or in the statement of purchases, sales and stock which was maintained quantitatively on day- to-day basis. The findings recorded by the CIT(A) at page Nos. 3 and 4 have not been controverted by the departm…

ACIT, Noida vs. M/S. Prisma Electronics, Noida

In the result, appeal of the Revenue is dismissed

ITA 1551/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Oct 2016AY 2008-09

Section 143(2)Section 143(3)Section 37Section 80I

…n of book results only on the ground of fluctuation of G.P. rate is not tenable. • It was similarly held by the Ahmedabad Bench of Tribunal in Surat District Co- operative Milk Producers Union Ltd: 99 TTJ 390 • The Rajkot Bench of Tribunal in Girish M. Mehta: 99 TTJ 394 held that before rejecting the books of account, Department has to prove that accounts are unreliable, incorrect and incomplete. The accounts regularly maintained in the course of business, duly audited under the provisions of the IT Act and free from any qualification by the auditors, should be taken as correct unless there are strong and suffici…