Malpani House of Stones v. CIT

395 ITR 385High Court2017#4303 most cited
28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also reported as

131 Taxmann 470

Sections most often in play

Section 144Section 145(3)Section 68Section 153ASection 153DSection 250Section 269SSSection 271(1)(c)

Issues it is cited on

section 155bbesection 2(9)section 66onus of proofsection 155section 269sssurvey under section 133asection 271dsection 269sundry creditorssection 145(3)section 132(4a)

Judgments citing Malpani House of Stones v. CIT

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…(2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000) 245 ITR 160 (MP) 150-153 Shri Ambika Garments vs. ACIT ITAT Mumbai in Nickunj Eximp Enterprises P Ltd in 13. 154-189 ITA No. 1822/Mum/2021 vide order dated 23.11.2022 10. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the addition made i…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…(2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000) 245 ITR 160 (MP) 150-153 Shri Ambika Garments vs. ACIT ITAT Mumbai in Nickunj Eximp Enterprises P Ltd in 13. 154-189 ITA No. 1822/Mum/2021 vide order dated 23.11.2022 10. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the addition made i…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…(2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000) 245 ITR 160 (MP) 150-153 Shri Ambika Garments vs. ACIT ITAT Mumbai in Nickunj Eximp Enterprises P Ltd in 13. 154-189 ITA No. 1822/Mum/2021 vide order dated 23.11.2022 10. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the addition made i…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…(2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000) 245 ITR 160 (MP) 150-153 Shri Ambika Garments vs. ACIT ITAT Mumbai in Nickunj Eximp Enterprises P Ltd in 13. 154-189 ITA No. 1822/Mum/2021 vide order dated 23.11.2022 10. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the addition made i…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…(2009) 19 DTR 305 (Raj HC) 114-116 India Rice Mills Vs (1996) 218 ITR 508 (Allah. HC) 117-119 9. 120-143 28. Delhi ITAT in ITO Vs Zexus Air Services P Ltd in ITA No. 2608/De1/2018 vide order dated 23.04.2021 144-149 29. Malpani House of Stones Vs CIT (2017) 395 ITR 385 . (Raj HC) • 12. CIT Vs Metachem Industries (2000) 245 ITR 160 (MP) 150-153 Shri Ambika Garments vs. ACIT ITAT Mumbai in Nickunj Eximp Enterprises P Ltd in 13. 154-189 ITA No. 1822/Mum/2021 vide order dated 23.11.2022 10. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the addition made i…

SHRI AMBICA GARMENTS,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR

ITA 56/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT
Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायाधिकरण, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीथाललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos. 56 to 61/JP/2025 निर्धारण वर्ष /Assessment Years : 2014-15 to 2019-20 Shri Ambika Garments 01, Behind Janta Sweets Home, Nai Sarak, Jodhpur बनामे Vs. ACIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AATFS6984Q अपीलार्थी/Appellant प्रत्यर्थी /Respondent आयकर अपील सं./ITA Nos. 671 to 676/JP/2025 निर्धारण वर्ष…

SAHYOG CONSTRUCTION,VADODARA vs. THE ACIT, CIRCLE-1(1)(1) PREVIOUSLY CIRCLE-1(3), VADODARA

In the result, appeal filed by the assessee is dismissed

ITA 104/AHD/2025[2017-18]Status: FixedITAT Ahmedabad03 Jul 2025AY 2017-18

Bench: PER SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Shri Kamlesh Makwana, CIT. DR
Section 115BSection 250Section 68

…essee’s taxable income u/s.68 ITA No. 104/Ahd/2025 [Sahyog Construction vs. ACIT] A.Y. 2017-18 - 4 – of the Act. Reference was also made to the decision of the Hon’ble High Court of Rajasthan in the case of Malpani House of Stones vs. CIT, reported in [2017] 395 ITR 385 (Rajasthan) in this regard. 6. Ld. DR, on the other hand, objected to the contention raised by the Ld. Counsel for the assessee before us as above stating that it has been raised for the first time and had not been raised before the Ld. CIT(A). Even otherwise, he stated that the decision relied upon by the Ld. Counsel for the assessee was distin…

BHUJBAL BROTHERS CONSTRUCTION COMPANY,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2137/PUN/2024[2017-18]Status: DisposedITAT Pune21 Apr 2025AY 2017-18

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Chandra Vijay &
Section 142Section 142(1)Section 144Section 43C

…eductions which are referred to under section 29 are deemed to have been taken into account while making such an estimate. This will also mean that the embargo placed in section 40 is also taken into account. 20.2 In the case of Malpani House of Stones vs CIT 395 ITR 385 (Rajasthan), the Hon'ble High Court of Rajasthan after relying the decision in the case of Indwell Constructions (supra) held that where assessee's books of account were rejected and its income were assessed on basis of estimation, it would not be appropriate to simultaneously rely on such rejected books of account, for the purposes of adding und…

ASSISTANT COMMISSIONER OF INCOME TAX, PUNE vs. BHUJBAL BROTHERS CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2119/PUN/2024[2017-18]Status: DisposedITAT Pune21 Apr 2025AY 2017-18

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Chandra Vijay &
Section 142Section 142(1)Section 144Section 43C

…eductions which are referred to under section 29 are deemed to have been taken into account while making such an estimate. This will also mean that the embargo placed in section 40 is also taken into account. 20.2 In the case of Malpani House of Stones vs CIT 395 ITR 385 (Rajasthan), the Hon'ble High Court of Rajasthan after relying the decision in the case of Indwell Constructions (supra) held that where assessee's books of account were rejected and its income were assessed on basis of estimation, it would not be appropriate to simultaneously rely on such rejected books of account, for the purposes of adding und…

INCOME TAX OFFICER, ALIGARH vs. SANJAY SINGH, ALIGARH

The appeal stand dismissed

ITA 182/AGR/2023[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ Ita No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-Tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/O Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Gtrps-3169-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit/Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal Ita No.181/Agr/2023 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 29- 09-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 144 R.W.S. 144B Of The Act Vide Order Dated 22-04-2021. At The Time Of Hearing, None Appeared For Assessee. Therefore, The Appeals Were Heard With The Able Assistance Of Ld. Cit-Dr Who Pleaded For Restoration Of Assessment Order. Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: NoneFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT/DR
Section 144

…ground that the when income is estimated basis by rejecting the books of accounts, no further addition for these items could be made on the basis of same books of accounts as held by Hon’ble Rajasthan High Court in the case of Malpani House of Stones vs. CIT (395 ITR 385) as well as the decision of Hon’ble Gujarat High Court in the case of Vijay Trading Co. vs. ITO (76 Taxmann.com 366). Aggrieved, the revenue is in further appeal before us. 4. From the assessment order, it is quite clear that Ld. AO has rejected the books of accounts and estimated the business income of the assessee. In such a case, separate addi…

INCOME TAX OFFICER- 4(1)(1) , ALIGARH vs. SANJAY SINGH, ALIGARH

The appeal stand dismissed

ITA 181/AGR/2023[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.181/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 2. आयकरअपीलसं./ Ita No.182/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) Income-Tax Officer Shri Sanjay Singh 4(1)(1), Aligarh. S/O Sh. Yogendra Singh, बनाम/ V.S. Enterprises, Gali No.1, Vs. Tikonia Nagla Road Sangam Vihar, Aligarh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Gtrps-3169-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit/Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal Ita No.181/Agr/2023 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 29- 09-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 144 R.W.S. 144B Of The Act Vide Order Dated 22-04-2021. At The Time Of Hearing, None Appeared For Assessee. Therefore, The Appeals Were Heard With The Able Assistance Of Ld. Cit-Dr Who Pleaded For Restoration Of Assessment Order. Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: NoneFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT/DR
Section 144

…ground that the when income is estimated basis by rejecting the books of accounts, no further addition for these items could be made on the basis of same books of accounts as held by Hon’ble Rajasthan High Court in the case of Malpani House of Stones vs. CIT (395 ITR 385) as well as the decision of Hon’ble Gujarat High Court in the case of Vijay Trading Co. vs. ITO (76 Taxmann.com 366). Aggrieved, the revenue is in further appeal before us. 4. From the assessment order, it is quite clear that Ld. AO has rejected the books of accounts and estimated the business income of the assessee. In such a case, separate addi…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

ITA 297/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

For Appellant: Sh. Umedsingh Bhati & Sh. Abhimanyu SinghFor Respondent: Sh. Subhendu Das, CIT, DR
Section 143(3)Section 145(3)Section 253(3)Section 69C

…Court AYs:2014-15 & 2015-16 Sh. Sanjay Kishanlal Bishnoi in the case of CIT v. J.K. Charitable Trust (2008) 175 taxman 251 (SC) and judgment of Hon’ble Rajasthan High Court in the case of Malpani House of Stones v. CIT, reported in 2016(10) TMI 1068-Raj. HC(395 ITR 385) 7.5 Similar contentions were raised by both parties for assessment year 2015-16, except that in the assessment year 2015-16, the AO made additions of Rs. 2,62,41,611/- u/s 69C by adopting peak cash deficit instead of differential being excess of value of water melon seed and the declared value of imports with customs made during assessment year…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

ITA 296/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2014-15

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

For Appellant: Sh. Umedsingh Bhati & Sh. Abhimanyu SinghFor Respondent: Sh. Subhendu Das, CIT, DR
Section 143(3)Section 145(3)Section 253(3)Section 69C

…Court AYs:2014-15 & 2015-16 Sh. Sanjay Kishanlal Bishnoi in the case of CIT v. J.K. Charitable Trust (2008) 175 taxman 251 (SC) and judgment of Hon’ble Rajasthan High Court in the case of Malpani House of Stones v. CIT, reported in 2016(10) TMI 1068-Raj. HC(395 ITR 385) 7.5 Similar contentions were raised by both parties for assessment year 2015-16, except that in the assessment year 2015-16, the AO made additions of Rs. 2,62,41,611/- u/s 69C by adopting peak cash deficit instead of differential being excess of value of water melon seed and the declared value of imports with customs made during assessment year…

SURESH SHARMA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 36/RPR/2023[2014-15]Status: DisposedITAT Raipur04 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 36/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 131Section 133ASection 143(2)Section 143(3)

…re rejected for the purpose of making any other additions as held by the Hon'ble Andhra Pradesh High Court in the case of Indwell Constructions vs. CIT, 232 ITR 776 (Andhra Pradesh), Hon'ble Rajasthan High Court in the case of Malpani House of Stones vs. CIT, 395 ITR 385 (Rajasthan) and Hon'ble Punjab & Haryana High Court in the case of CIT vs. Gian Chand Labour Contractors, 316 ITR 127 (P&H). 6.11. In view of above judicial pronouncements, additions based on individual ledger head expenses accounts will not be justified since books of accounts are rejected. Net profit of the assessee needs to estimated on fair b…

FIVE STARCONSTRUCTION COMPANY,BHILAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), BHILAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 45/RPR/2018[2014-15]Status: DisposedITAT Raipur29 May 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.45/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 Five Star Construction Company Plot No.96-97, Light Industrial Area, Chawani Chowk, Bhilai (C.G)-490026 Pan : Aaaff4316L .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 143(2)Section 144Section 40A(3)Section 68Section 69C

…re rejected for the purpose of making any other additions as held by the Hon’ble Andhra Pradesh High Court in the case of Indwell Constructions vs. CIT, 232 ITR 776 (Andhra Pradesh), Hon’ble Rajasthan High Court in the case of Malpani House of Stones vs. CIT, 395 ITR 385 (Rajasthan) and Hon’ble Punjab & Haryana High Court in the case of CIT vs. Gian Chand Labour Contractors, 316 ITR 127 (P&H). 14. In the present case, having rejected the books of accounts maintained by assessee, Assessing Officer cannot rely upon on the same books of account for the purpose of making addition in respect of sale of scrap etc. 15.…

THE ITO, WARD-9(2),, AHMEDABAD vs. M/S. BHAILALBHAI A.PATEL, AHMEDABAD

In the result appeal of the revenue is hereby dismissed

ITA 308/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2009-10

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: ITA Nos. 2610/Ahd/2011 & 308/Ahd/2013 a/w. CO No.64/Ahd/13For Respondent: Shri Alok Kumar, CIT.DR
Section 133ASection 69

…from referring the same set of documents for making the disallowance under the different provisions of the Act. In holding so, we draw support and guidance from the judgment of Hon’ble Rajasthan High Court in case of Malpani House of Stone vs. CIT reported in 395 ITR 385 wherein it was held as under: 11. In that view of the matter, the contention raised by the appellant deserves to be accepted. The income which has been added on the basis of books of accounts having been rejected and in that view of the matter, addition of Rs.13,740/-requires to be deleted. 7.4 We also draw support and guidance from the judgmen…

THE DCIT, CIRCLE-9,, AHMEDABAD vs. M/S. BHAILALBHAI A.PATEL, AHMEDABAD

In the result appeal of the revenue is hereby dismissed

ITA 2610/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2008-09

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: ITA Nos. 2610/Ahd/2011 & 308/Ahd/2013 a/w. CO No.64/Ahd/13For Respondent: Shri Alok Kumar, CIT.DR
Section 133ASection 69

…from referring the same set of documents for making the disallowance under the different provisions of the Act. In holding so, we draw support and guidance from the judgment of Hon’ble Rajasthan High Court in case of Malpani House of Stone vs. CIT reported in 395 ITR 385 wherein it was held as under: 11. In that view of the matter, the contention raised by the appellant deserves to be accepted. The income which has been added on the basis of books of accounts having been rejected and in that view of the matter, addition of Rs.13,740/-requires to be deleted. 7.4 We also draw support and guidance from the judgmen…

ISMT LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

ITA 2784/PUN/2016[2012-13]Status: DisposedITAT Pune06 Dec 2021AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita Nos.2751 & 2752/Pun/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Acit, Central Circle- 2(1), .......अपीलाथ" / Appellant Pune. बनाम / V/S. M/S. Ismt Limited, 2Nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. ……""यथ" / Respondent Pan : Aaacj9917A आयकर अपील सं. / Ita Nos.2783 & 2784/Pun/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 M/S. Ismt Limited, 2Nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. .......अपीलाथ" / Appellant Pan : Aaacj9917A बनाम / V/S. Dcit, Central Circle- 2(1), ……""यथ" / Respondent Pune. Revenue By : Shri Deepak Garg Assessee By : Shri Rajan Vora Shri Rajendra Agiwal सुनवाई क" तारीख / Date Of Hearing : 29.10.2021 घोषणा क" तारीख / Date Of Pronouncement : 06.12.2021 आदेश / Order Per Inturi Rama Rao, Am: These Are The Cross Appeals Filed By The Revenue As Well As By The Assessee Directed Against The Common Orders Of Ld. Commissioner Of Income

For Appellant: Shri Rajan VoraFor Respondent: Shri Deepak Garg
Section 115JSection 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA Nos.2751 & 2752/PUN/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 ACIT, Central Circle- 2(1), .......अपीलाथ" / Appellant Pune. बनाम / V/s. M/s. ISMT Limited, 2nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. ……""यथ" / Respondent PAN : AAACJ9917A आयकर अपील सं. / ITA Nos.2783 & 2784/PUN/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 M/s. ISMT Limited, 2nd Floor, Lunkad Towers, Viman Nagar, P…

ISMT LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,,

ITA 2783/PUN/2016[2011-12]Status: DisposedITAT Pune06 Dec 2021AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita Nos.2751 & 2752/Pun/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Acit, Central Circle- 2(1), .......अपीलाथ" / Appellant Pune. बनाम / V/S. M/S. Ismt Limited, 2Nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. ……""यथ" / Respondent Pan : Aaacj9917A आयकर अपील सं. / Ita Nos.2783 & 2784/Pun/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 M/S. Ismt Limited, 2Nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. .......अपीलाथ" / Appellant Pan : Aaacj9917A बनाम / V/S. Dcit, Central Circle- 2(1), ……""यथ" / Respondent Pune. Revenue By : Shri Deepak Garg Assessee By : Shri Rajan Vora Shri Rajendra Agiwal सुनवाई क" तारीख / Date Of Hearing : 29.10.2021 घोषणा क" तारीख / Date Of Pronouncement : 06.12.2021 आदेश / Order Per Inturi Rama Rao, Am: These Are The Cross Appeals Filed By The Revenue As Well As By The Assessee Directed Against The Common Orders Of Ld. Commissioner Of Income

For Appellant: Shri Rajan VoraFor Respondent: Shri Deepak Garg
Section 115JSection 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA Nos.2751 & 2752/PUN/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 ACIT, Central Circle- 2(1), .......अपीलाथ" / Appellant Pune. बनाम / V/s. M/s. ISMT Limited, 2nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. ……""यथ" / Respondent PAN : AAACJ9917A आयकर अपील सं. / ITA Nos.2783 & 2784/PUN/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 M/s. ISMT Limited, 2nd Floor, Lunkad Towers, Viman Nagar, P…

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. ISMT LIMITED,, PUNE

ITA 2752/PUN/2016[2012-13]Status: DisposedITAT Pune06 Dec 2021AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita Nos.2751 & 2752/Pun/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Acit, Central Circle- 2(1), .......अपीलाथ" / Appellant Pune. बनाम / V/S. M/S. Ismt Limited, 2Nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. ……""यथ" / Respondent Pan : Aaacj9917A आयकर अपील सं. / Ita Nos.2783 & 2784/Pun/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 M/S. Ismt Limited, 2Nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. .......अपीलाथ" / Appellant Pan : Aaacj9917A बनाम / V/S. Dcit, Central Circle- 2(1), ……""यथ" / Respondent Pune. Revenue By : Shri Deepak Garg Assessee By : Shri Rajan Vora Shri Rajendra Agiwal सुनवाई क" तारीख / Date Of Hearing : 29.10.2021 घोषणा क" तारीख / Date Of Pronouncement : 06.12.2021 आदेश / Order Per Inturi Rama Rao, Am: These Are The Cross Appeals Filed By The Revenue As Well As By The Assessee Directed Against The Common Orders Of Ld. Commissioner Of Income

For Appellant: Shri Rajan VoraFor Respondent: Shri Deepak Garg
Section 115JSection 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA Nos.2751 & 2752/PUN/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 ACIT, Central Circle- 2(1), .......अपीलाथ" / Appellant Pune. बनाम / V/s. M/s. ISMT Limited, 2nd Floor, Lunkad Towers, Viman Nagar, Pune-411014. ……""यथ" / Respondent PAN : AAACJ9917A आयकर अपील सं. / ITA Nos.2783 & 2784/PUN/2016 िनधा"रण वष" / Assessment Years : 2011-12 & 2012-13 M/s. ISMT Limited, 2nd Floor, Lunkad Towers, Viman Nagar, P…

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