Simbholi Sugar Mills v. ACIT

17 SOT 90Income Tax Appellate Tribunal2007#19473 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 142(1)Section 37(1)Section 139Section 143(1)(a)(iv)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)

Issues it is cited on

salaryassistant commissionersection 143(2)previous yearsection 143personcompanytotal incomebusinesssection 143(3)indiadocument

Judgments citing Simbholi Sugar Mills v. ACIT

Girish Raghavan, Mumbai vs. Asstt. CIT-26(1), Mumbai

In the result, the appeal is allowed

ITA 6955/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Mar 2026AY 2014-15

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Arun Khodpia, Hon’Blegirish Raghavan, Acit 26(1), 201-B Eternia, 1, Mumbai Vs. Hiranandani Gardens Mumbai 400 076. Pan : Ahcpr2792R (Appellant) (Respondent)

For Appellant: Shri Devendra JainFor Respondent: Shri Swapnil Choudhary
Section 142(1)Section 143(2)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri Arun Khodpia, Hon’ble Accountant Member Girish Raghavan, ACIT 26(1), 201-B Eternia, 1, Mumbai Vs. Hiranandani Gardens Mumbai 400 076. PAN : AHCPR2792R (Appellant) (Respondent) Appellant By : Shri Devendra Jain Respondent By : Shri Swapnil Choudhary Date of Hearing : 04.02.2026 Date of Pronouncement: 4.03.2026 O R D E R Per Justice (Retd.) C V Bhadang, President: By this appeal, the appellant-assessee is challenging the order dated 14.08.2025 passed by NFAC, Delhi (‘CIT(A)’ short), wh…

Sri Sainath Associates, Lucknow vs. Dy.CIT-6, Lucknow

In the result, the appeal is partly allowed for statistical purposes

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

…y giving a general and vague reason that the same was capital expenditure ~ Not justified — CIT(A) having not pointed out such specific items of expenses, disallowance cannot be sustained. * SIMBHAOLI SUGAR MILLS LTD., VS. ACIT—/ITAT, DELHI ‘€’ BENCH - (2007) 17 SOT 90 (DEL) Business expenditure — Ad hoc disallowance for being excessive and unverifiable — Validity = Books of account of the assessee audited I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 4 and no defects found therein by the AO — No specific expenditure pointed out which could not be subjected to check and verification — Such disallowances never…

Assistant Commissioner of Income Tax, Circle 2(1), Bhilai vs. Mesers Abis Poultry Private Limited, Rajnandgaon

In the result, both appeals of the revenue are dismissed

ITA 234/RPR/2019[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

…out any instance to support the observation that the expenses are not supported by vouchers. The observation of the A.O. is arbitrary based on conjectures and surmises. The appellant relies on following judgments: 4.8 In case of Simbholi Sugar Mills Vs. ACIT 17 SOT 90 (DEL), it was held by the ITAT Delhi "-E" Bench that Ad hoc disallowance for being excessive and unverifiable Validity-Books of account of the assessee audited and no defects found therein by the AO-No specific expenditure pointed out which could not be subjected to check and verification-Such disallowances never made in the past- Impugned ad hoc d…

Assistant Commissioner of Income Tax, Circle 2(1), Bhilai vs. Mesers Abis Poultry Private Limited, Rajnandgaon

In the result, both appeals of the revenue are dismissed

ITA 233/RPR/2019[2009-10]Status: DisposedITAT Raipur30 Mar 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

…out any instance to support the observation that the expenses are not supported by vouchers. The observation of the A.O. is arbitrary based on conjectures and surmises. The appellant relies on following judgments: 4.8 In case of Simbholi Sugar Mills Vs. ACIT 17 SOT 90 (DEL), it was held by the ITAT Delhi "-E" Bench that Ad hoc disallowance for being excessive and unverifiable Validity-Books of account of the assessee audited and no defects found therein by the AO-No specific expenditure pointed out which could not be subjected to check and verification-Such disallowances never made in the past- Impugned ad hoc d…

Simbholi Sugar Mills v. ACIT (17 SOT 90) — Cited in 4 Judgments | BharatTax