Man Mohan Sadani v. CIT

304 ITR 52High Court2008#771 most cited

What is Man Mohan Sadani v. CIT authority for?

When assessing income from undisclosed or unrecorded sales, the entire sale proceeds cannot be added to the assessee's income; instead, only the net profit embedded in such unaccounted sales, determined by applying the assessee's net profit rate, should be taxed.

132

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Man Mohan Sadani v. CIT · undisclosed sales income · unaccounted sales addition · net profit rate application · entire sale proceeds not to be added · Section 153A search assessment · Section 132 search and seizure · best judgment assessment undisclosed sales · on-money income computation · rejection of books of account profit rate · 304 ITR 52

Also reported as

188 Taxmann 277

Sections most often in play

Section 143(3)Section 153ASection 69CSection 115BBESection 132(4)Section 142(1)Section 132Section 143(2)

Issues it is cited on

on money receiptexplanation to section 37principal officersurvey under section 133asection 192section 145(3)rejection of books of accountblock periodsection 145on-moneyloose paperssection 40(a)(i)

Judgments citing Man Mohan Sadani v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. PAWAN KUMAR JHALANI, JAIPUR

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

ITA 966/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Anita Rinesh, JCIT
Section 132(1)Section 153CSection 4

…. Abhishek Corporation Vs. DCIT 63 TTJ 651 (Ahd.) (Trib.) Only net profit rate can be applied on unaccounted sales/receipts. AO not justified in making further addition as the undisclosed income offered by assessee covers such amount. Mohan Sadhani Vs. CIT 304 ITR 52 (MP) Held that entire sale proceeds cannot be added to income, only NP rate to be adopted. CIT Vs. Balchand Ajit Kumar 263 ITR 610 (MP) In a search, it was found that there were credit sales which were not reflected in the books of account. It is held that the total sale could not be regarded as the profit of the assessee. The net profit rate h…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…nted sales should be charged to tax. 75. Similarly in ITA No.177/Bang/2011 dated 9.11.2011 in the case of K.P. Nagaraju, the coordinate Bench relying upon the decision of the Hon’ble Madhya Pradesh High Court in the case of Man Mohan Sadani v. CIT reported in 304 ITR 52 has also held that when there is unrecorded sales, the entire sale proceeds cannot be added to the total income of the asse, but only the Net Profit ratio of the assessee as per books of account can be added. 76. In view of the above facts, we direct the ld. AO to only make the addition to the extent of gross Profit earned by the assessee out of t…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…nted sales should be charged to tax. 75. Similarly in ITA No.177/Bang/2011 dated 9.11.2011 in the case of K.P. Nagaraju, the coordinate Bench relying upon the decision of the Hon’ble Madhya Pradesh High Court in the case of Man Mohan Sadani v. CIT reported in 304 ITR 52 has also held that when there is unrecorded sales, the entire sale proceeds cannot be added to the total income of the asse, but only the Net Profit ratio of the assessee as per books of account can be added. 76. In view of the above facts, we direct the ld. AO to only make the addition to the extent of gross Profit earned by the assessee out of t…

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…nted sales should be charged to tax. 75. Similarly in ITA No.177/Bang/2011 dated 9.11.2011 in the case of K.P. Nagaraju, the coordinate Bench relying upon the decision of the Hon’ble Madhya Pradesh High Court in the case of Man Mohan Sadani v. CIT reported in 304 ITR 52 has also held that when there is unrecorded sales, the entire sale proceeds cannot be added to the total income of the asse, but only the Net Profit ratio of the assessee as per books of account can be added. 76. In view of the above facts, we direct the ld. AO to only make the addition to the extent of gross Profit earned by the assessee out of t…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19
Section 132Section 143(3)Section 144Section 153CSection 153D

…sales should be charged to tax.\n75.\nSimilarly in ITA No.177/Bang/2011 dated 9.11.2011 in the case of\nK.P. Nagaraju, the coordinate Bench relying upon the decision of the\nHon'ble Madhya Pradesh High Court in the case of Man Mohan\nSadani v. CIT reported in 304 ITR 52 has also held that when there\nis unrecorded sales, the entire sale proceeds cannot be added to the\ntotal income of the asse, but only the Net Profit ratio of the assessee\nas per books of account can be added.\n76.\nIn view of the above facts, we direct the Id. AO to only make the\naddition to the extent of gross Profit earned by the assessee ou…

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…nted sales should be charged to tax. 75. Similarly in ITA No.177/Bang/2011 dated 9.11.2011 in the case of K.P. Nagaraju, the coordinate Bench relying upon the decision of the Hon’ble Madhya Pradesh High Court in the case of Man Mohan Sadani v. CIT reported in 304 ITR 52 has also held that when there is unrecorded sales, the entire sale proceeds cannot be added to the total income of the asse, but only the Net Profit ratio of the assessee as per books of account can be added. 76. In view of the above facts, we direct the ld. AO to only make the addition to the extent of gross Profit earned by the assessee out of t…

MOHAMMED ABDUL NAJEEB,GULBARGA, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

ITA 1175/BANG/2024[2012-13]Status: DisposedITAT Bangalore29 Aug 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri Rajkumar Hanchnal, CA
Section 127Section 131(1)(d)Section 142ASection 143(3)Section 153ASection 153BSection 153D

…that only forms part of the profit included in the consideration of sales. Reliance in this regard is placed on the following judicial precedents: a) CIT V/S BAHUBALI NEMINATH MUTTIN KARNATAKA (HIGH COURT OF KALABURAGI BENCH) b) CIT V/S MANMOHAN SADANI (2008) 304 ITR 52 (MP) 10. On the facts and circumstances of the Appellant's case, the learned assessing officer erred by quantifying the profit at Rs.10,84,920/- (Rs.3,05,920/- Plus Rs.7,79,000/-) out of total turnover of Rs.32,85,500/- (Rs.25,06,500/- plus Rs.7,79,000/-) the rate of profit works out to 33 Percent of turnover which is not existing in this world of…

ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. SURESH JEWELLERS, SHAKUNTLA PALACE

ITA 246/PAT/2023[2017-18]Status: DisposedITAT Patna26 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं No.244/Pat/2023 (नििाारणवर्ा / Assessment Year :2017-2018) Acit, Central Circle-3, Patna Vs Sachchu Prasad, Kasap, Udwant Nagar, Bhojpur Bihar-802206 Pan No. :Ajspp 8058 Q & आयकर अपील सं No.245/Pat/2023 (नििाारणवर्ा / Assessment Year : 2017-2018) Acit, Central Circle-3, Patna Vs Suresh Prasad, Udwant Nagar, Kasap Bihar-802206 Pan No. :Ajspp 8056 A & आयकर अपील सं No.246/Pat/2023 (नििाारणवर्ा / Assessment Year : 2017-2018) Acit, Central Circle-3, Patna Vs Suresh Jewellers, Shakuntla Palace, Bakarganj, Patna, Bihar-800004 Pan No. :Adhfs 5624 G (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) .. नििााररतीकीओरसे /Assessee By : Shri Devesh Poddar, Advocate राजस्वकीओरसे /Revenue By : Shrirajat Datta, Cit-Dr सुनवाईकीतारीख/ Date Of Hearing : 28/07/2025 घोषणाकीतारीख/Date Of Pronouncement : 26/08/2025 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Revenue Against Three Different Assessees Against The Separate Orders Of The Id.Cit(A), Patna-3,All Dated 31.05.2023For The Assessment Year 2017-2018. 2

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: ShriRajat Datta, CIT-DR
Section 133ASection 142(1)Section 153A

…principles and the applicable law. The Ld. AR has relied upon following authorities to buttress his arguments:- 1. CIT vs President Industries Ltd. (2002) 258 ITR 654 (Guj) 2. CIT vs BalchandAjit Kumar (2003) 263 ITR 610 (MP) 3. Man Mohan Sadani vs CIT (2008) 304 ITR 52 4. Kishore Mohanlal Telwala vs ACIT (1999) 64 ITJ 543 (Ahd) 5. Agarwal Motors vs ACIT (1999) 68 ITD 407 (Jab) In all the above cited authorities the accounting principle has been reiterated that it is the net profit contained in the unrecorded sales that has to be added not the goods sales. 6 ITA No.244-246/PAT/2023 I have gone through the facts…

ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. SURESH PRASAD, BHOJPUR

ITA 245/PAT/2023[2017-18]Status: DisposedITAT Patna26 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं No.244/Pat/2023 (नििाारणवर्ा / Assessment Year :2017-2018) Acit, Central Circle-3, Patna Vs Sachchu Prasad, Kasap, Udwant Nagar, Bhojpur Bihar-802206 Pan No. :Ajspp 8058 Q & आयकर अपील सं No.245/Pat/2023 (नििाारणवर्ा / Assessment Year : 2017-2018) Acit, Central Circle-3, Patna Vs Suresh Prasad, Udwant Nagar, Kasap Bihar-802206 Pan No. :Ajspp 8056 A & आयकर अपील सं No.246/Pat/2023 (नििाारणवर्ा / Assessment Year : 2017-2018) Acit, Central Circle-3, Patna Vs Suresh Jewellers, Shakuntla Palace, Bakarganj, Patna, Bihar-800004 Pan No. :Adhfs 5624 G (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) .. नििााररतीकीओरसे /Assessee By : Shri Devesh Poddar, Advocate राजस्वकीओरसे /Revenue By : Shrirajat Datta, Cit-Dr सुनवाईकीतारीख/ Date Of Hearing : 28/07/2025 घोषणाकीतारीख/Date Of Pronouncement : 26/08/2025 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Revenue Against Three Different Assessees Against The Separate Orders Of The Id.Cit(A), Patna-3,All Dated 31.05.2023For The Assessment Year 2017-2018. 2

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: ShriRajat Datta, CIT-DR
Section 133ASection 142(1)Section 153A

…principles and the applicable law. The Ld. AR has relied upon following authorities to buttress his arguments:- 1. CIT vs President Industries Ltd. (2002) 258 ITR 654 (Guj) 2. CIT vs BalchandAjit Kumar (2003) 263 ITR 610 (MP) 3. Man Mohan Sadani vs CIT (2008) 304 ITR 52 4. Kishore Mohanlal Telwala vs ACIT (1999) 64 ITJ 543 (Ahd) 5. Agarwal Motors vs ACIT (1999) 68 ITD 407 (Jab) In all the above cited authorities the accounting principle has been reiterated that it is the net profit contained in the unrecorded sales that has to be added not the goods sales. 6 ITA No.244-246/PAT/2023 I have gone through the facts…

ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. SACHCHU PRASAD, BHOJPUR

ITA 244/PAT/2023[2017]Status: DisposedITAT Patna26 Aug 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं No.244/Pat/2023 (नििाारणवर्ा / Assessment Year :2017-2018) Acit, Central Circle-3, Patna Vs Sachchu Prasad, Kasap, Udwant Nagar, Bhojpur Bihar-802206 Pan No. :Ajspp 8058 Q & आयकर अपील सं No.245/Pat/2023 (नििाारणवर्ा / Assessment Year : 2017-2018) Acit, Central Circle-3, Patna Vs Suresh Prasad, Udwant Nagar, Kasap Bihar-802206 Pan No. :Ajspp 8056 A & आयकर अपील सं No.246/Pat/2023 (नििाारणवर्ा / Assessment Year : 2017-2018) Acit, Central Circle-3, Patna Vs Suresh Jewellers, Shakuntla Palace, Bakarganj, Patna, Bihar-800004 Pan No. :Adhfs 5624 G (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) .. नििााररतीकीओरसे /Assessee By : Shri Devesh Poddar, Advocate राजस्वकीओरसे /Revenue By : Shrirajat Datta, Cit-Dr सुनवाईकीतारीख/ Date Of Hearing : 28/07/2025 घोषणाकीतारीख/Date Of Pronouncement : 26/08/2025 आदेश / O R D E R Per Bench: These Are The Appeals Filed By The Revenue Against Three Different Assessees Against The Separate Orders Of The Id.Cit(A), Patna-3,All Dated 31.05.2023For The Assessment Year 2017-2018. 2

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: ShriRajat Datta, CIT-DR
Section 133ASection 142(1)Section 153A

…principles and the applicable law. The Ld. AR has relied upon following authorities to buttress his arguments:- 1. CIT vs President Industries Ltd. (2002) 258 ITR 654 (Guj) 2. CIT vs BalchandAjit Kumar (2003) 263 ITR 610 (MP) 3. Man Mohan Sadani vs CIT (2008) 304 ITR 52 4. Kishore Mohanlal Telwala vs ACIT (1999) 64 ITJ 543 (Ahd) 5. Agarwal Motors vs ACIT (1999) 68 ITD 407 (Jab) In all the above cited authorities the accounting principle has been reiterated that it is the net profit contained in the unrecorded sales that has to be added not the goods sales. 6 ITA No.244-246/PAT/2023 I have gone through the facts…

ARIHANT ENTERPRISE,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

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

ITA 590/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Abhijit, Sr DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 270ASection 36(1)(iii)Section 68

…alue'. Reliance is being placed on the following:- a. CIT v. President Industries - [2002] 258 ITR 654 (Guj.); b. CIT v. Balchand Ajit Kumar - [2003] 263 ITR 610 (MP) c. CIT v. Gurubachhan Singh - [2008] 302 ITR 63 (Guj.); d. Man Mohan Sadani v. CIT - [2008] 304 ITR 52 (MP); 9. It is an equally settled principle that the addition shall be made on the basis of estimation of “profit on turnover” when books of accounts are rejected. Thus, addition, if any, shall be restricted to the profit amount embedded in sales. Hence, keeping in view the profit percentage of the assessee, in the specific facts of this case, 2%…

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 533/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Bhaskar Chouhan Income Tax Officer, Sikar. 49-B, KGN Bagh, Niwaru Road, Vs. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJWPC8030B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 868/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Incom…

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…ing the alleged suppressed production. Sir total sales or total production cannot be regarded as profit/ income of the assessee. In support of this the assessee rely on following decisions…………. 1- (2003) 263 ITR 610 (MP) 2- (2002) 258 ITR 654 (Guj) 3- (2008) 304 ITR 52 (MP) 4- (2008) 302 ITR 63 (Guj) 5- (2011) 12 ITR 748 (ITAT Delhi Bench) To sum up the whole submissions on the point of the addition of the amount of alleged suppression of production of tobacco and addition of Rs 6,95,66,165/- treating such amount as income of the assessee. The questions to be considered for adjudication by the Learned appellate…

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

…ing the alleged suppressed production. Sir total sales or total production cannot be regarded as profit/ income of the assessee. In support of this the assessee rely on following decisions…………. 1- (2003) 263 ITR 610 (MP) 2- (2002) 258 ITR 654 (Guj) 3- (2008) 304 ITR 52 (MP) 4- (2008) 302 ITR 63 (Guj) 5- (2011) 12 ITR 748 (ITAT Delhi Bench) To sum up the whole submissions on the point of the addition of the amount of alleged suppression of production of tobacco and addition of Rs 6,95,66,165/- treating such amount as income of the assessee. The questions to be considered for adjudication by the Learned appellate…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SANKALP ORGANISERS PVT LTD , AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 482/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…Properties Pvt. Ltd. vs. ACIT – IT(SS)A 45/Ahd/2023; * CIT vs. President Industries – (2002) 258 ITR 654 (Guj.); * CIT vs. Balchand Ajit Kumar – (2003) 263 ITR 610 (MP); * CIT v. Gurubachhan Singh – (2008) 302 ITR 63 (Guj); * Man Mohan Sadani vs. CIT – (2008) 304 ITR 52 (MP); * CIT v. Samir Synthetics Mill – (2010) 326 ITR 410 (Guj); * DCIT v. Panna Corporation – Tax Appeal 323 of 2000 (Guj); * Chetan C. Patel v. ACIT – IT(SS)A 522/Ahd/2011 and others; * CIT v. Jay Builders – (2013) 33 taxmann.com 62 (Guj); * Greenfield Reality P. Ltd.– IT(SS)A 289/Ahd/2018 & others; 6.2. The next logical step is to determine th…

THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD vs. SANKALP VENTURE LLP, AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 481/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…Properties Pvt. Ltd. vs. ACIT – IT(SS)A 45/Ahd/2023; * CIT vs. President Industries – (2002) 258 ITR 654 (Guj.); * CIT vs. Balchand Ajit Kumar – (2003) 263 ITR 610 (MP); * CIT v. Gurubachhan Singh – (2008) 302 ITR 63 (Guj); * Man Mohan Sadani vs. CIT – (2008) 304 ITR 52 (MP); * CIT v. Samir Synthetics Mill – (2010) 326 ITR 410 (Guj); * DCIT v. Panna Corporation – Tax Appeal 323 of 2000 (Guj); * Chetan C. Patel v. ACIT – IT(SS)A 522/Ahd/2011 and others; * CIT v. Jay Builders – (2013) 33 taxmann.com 62 (Guj); * Greenfield Reality P. Ltd.– IT(SS)A 289/Ahd/2018 & others; 6.2. The next logical step is to determine th…

SANKALP VENTURE LLP,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 436/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…Properties Pvt. Ltd. vs. ACIT – IT(SS)A 45/Ahd/2023; * CIT vs. President Industries – (2002) 258 ITR 654 (Guj.); * CIT vs. Balchand Ajit Kumar – (2003) 263 ITR 610 (MP); * CIT v. Gurubachhan Singh – (2008) 302 ITR 63 (Guj); * Man Mohan Sadani vs. CIT – (2008) 304 ITR 52 (MP); * CIT v. Samir Synthetics Mill – (2010) 326 ITR 410 (Guj); * DCIT v. Panna Corporation – Tax Appeal 323 of 2000 (Guj); * Chetan C. Patel v. ACIT – IT(SS)A 522/Ahd/2011 and others; * CIT v. Jay Builders – (2013) 33 taxmann.com 62 (Guj); * Greenfield Reality P. Ltd.– IT(SS)A 289/Ahd/2018 & others; 6.2. The next logical step is to determine th…

SANKALP ORGANISERS PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 435/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…Properties Pvt. Ltd. vs. ACIT – IT(SS)A 45/Ahd/2023; * CIT vs. President Industries – (2002) 258 ITR 654 (Guj.); * CIT vs. Balchand Ajit Kumar – (2003) 263 ITR 610 (MP); * CIT v. Gurubachhan Singh – (2008) 302 ITR 63 (Guj); * Man Mohan Sadani vs. CIT – (2008) 304 ITR 52 (MP); * CIT v. Samir Synthetics Mill – (2010) 326 ITR 410 (Guj); * DCIT v. Panna Corporation – Tax Appeal 323 of 2000 (Guj); * Chetan C. Patel v. ACIT – IT(SS)A 522/Ahd/2011 and others; * CIT v. Jay Builders – (2013) 33 taxmann.com 62 (Guj); * Greenfield Reality P. Ltd.– IT(SS)A 289/Ahd/2018 & others; 6.2. The next logical step is to determine th…

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…Properties Pvt. Ltd. vs. ACIT – IT(SS)A 45/Ahd/2023; * CIT vs. President Industries – (2002) 258 ITR 654 (Guj.); * CIT vs. Balchand Ajit Kumar – (2003) 263 ITR 610 (MP); * CIT v. Gurubachhan Singh – (2008) 302 ITR 63 (Guj); * Man Mohan Sadani vs. CIT – (2008) 304 ITR 52 (MP); * CIT v. Samir Synthetics Mill – (2010) 326 ITR 410 (Guj); * DCIT v. Panna Corporation – Tax Appeal 323 of 2000 (Guj); * Chetan C. Patel v. ACIT – IT(SS)A 522/Ahd/2011 and others; * CIT v. Jay Builders – (2013) 33 taxmann.com 62 (Guj); * Greenfield Reality P. Ltd.– IT(SS)A 289/Ahd/2018 & others; 7.2. The next logical step is to determine the…

OM PRAKASH SHARMA,JAIPUR vs. INCOME TAX OFFICER WARD-7(2), JAIPUR

ITA 258/JPR/2025[2009-10]Status: DisposedITAT Jaipur22 Apr 2025AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 258/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2009-10 Shri Om Prakash Sharma 1, N.H. 8, Sanskar Bharti P.G. College Bagru 303 007 (Raj) बनाम Vs. The ITO, Ward-7(2), Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: BWKPS 4112 G अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : Shri S.B. Natani, CA राजस्व की ओरसे /Revenue by :Shri Gautam Singh Choudhary, Addl.CIT -DR

For Appellant: Shri S.B. Natani, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT -DR a
Section 143(3)Section 147Section 148Section 151

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA. No. 258/JPR/2025 fu/kZkj.ko"kZ@AssessmentYears : 2009-10 Shri Om Prakash Sharma cuke The ITO, 1, N.H. 8, Sanskar Bharti P.G. College Vs. Ward-7(2), Bagru 303 007 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: BWKPS 4112 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.B. Natani, CA jktLo dh vksjls@Reven…

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