← All Phrases

“Assistant Commissioner”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(9A) / Section 1178,789 judgments

The decision most relied on for Assistant Commissioner is Ahmedabad Electricity Co. Ltd. v. CIT (199 ITR 351), cited in 441 judgments on BharatTax.

Leading authorities on Assistant Commissioner

Ahmedabad Electricity Co. Ltd. v. CIT
199 ITR 351 · 1993 · High Court
441
citing judgments

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

Smt. Prabhavati S. Shah v. CIT
231 ITR 1 · 1998 · High Court
186
citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai
72 Taxmann.com 110 · 2016 · High Court
125
citing judgments

The Assessing Officer must provide the assessee with all material relied upon for an addition or disallowance and an opportunity to cross-examine deponents or witnesses whose statements form the basis of the assessment. Failure to provide such an opportunity violates natural justice and invalidates the addition or disallowance.

Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax
161 Taxmann.com 255 · 2024 · High Court
97
citing judgments

When incriminating material belonging to a person other than the searched person is found during a search, assessment proceedings against that 'other person' must be initiated under Section 153C of the Income Tax Act. The revenue remains at liberty to proceed in accordance with law if initial proceedings are flawed.

CIT v. K.V. Pilliah and Sons.
63 ITR 411 · 1967 · Supreme Court
97
citing judgments

The Income Tax Appellate Tribunal is not required to repeat its reasons when it fully agrees with the conclusions of the lower appellate authority and has no further grounds to add, even as the final fact-finding body.

Kirloskar Investments & Finance Ltd. v. Assistant Commissioner of Income-tax
67 ITD 504 · 1998 · ITAT
58
citing judgments

Merely providing a copy of a statement or letters is not sufficient opportunity; when oral evidence is relied upon to replace written evidence, the party against whom it is used must be allowed to cross-examine the person concerned to properly weigh the evidence.

Gyankumar Agarwal (Ind.) v. Assistant Commissioner Income-tax
30 Taxmann.com 114 · 2013 · Reported
46
citing judgments

The burden of proof lies on the assessee to rebut the contents of documents or incriminating material discovered during a search and seizure operation, especially concerning undisclosed income, leveraging presumptions under sections like 132(4A) and 292C.

Malani Ramjivan Jagannath v. Assistant Commissioner Of Income Tax
316 ITR 120 · 2009 · High Court
46
citing judgments

A mere lower gross profit (G.P.) rate or deviation in G.P. is not sufficient to justify a trading addition or the rejection of books of account if the books are maintained properly, entries are vouched, and stock positions are not disputed. The estimation of profit must rely on cogent material beyond mere suspicion.

Judgments citing Assistant Commissioner

The ACIT, Central Circle-1, Rajkot vs. Smt. Panchshilaben Jawaharbhai Mori, Rajkot

ITA 28/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot ... लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ of Income-tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/h. Ramdham Kalawad Road, Rajkot

The ACIT, Central Circle-1, Rajkot vs. Smt. Dimpleben Smitkumar Kaneria, Rajkot

ITA 24/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot ... लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ of Income-tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/h. Ramdham Kalawad Road, Rajkot

The ACIT, Central Circle-1, Rajkot vs. Shri Bhupendra Trikamji Panchani, Rajkot

ITA 23/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot ... लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ of Income-tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/h. Ramdham Kalawad Road, Rajkot

The ACIT, Central Circle-1, Rajkot vs. Smt. Bhavnaben Bhovanbhai Rangani, Rajkot

ITA 22/RJT/2021[2012-13]Status: DisposedITAT Rajkot16 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ Of Income-Tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot-05 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abupr5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ Of Income-Tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/H. Ramdham Kalawad Road, Rajkot-360007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjpp7612B .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 24/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner बनाम/ Smt. Dimpleben

BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 22/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Smt. Bhavnaben बनाम/ of Income-tax Bhovanbhai Rangani Vs. Central Circle-1, Rajkot 701, Ratrani Tower, Nr. Bhaktidham Temple, Panchvati Main Road, Rajkot ... लेखा सं./जीआइआर सं./PAN/GIR No. : ABUPR5242C .. (अपीलाथ"/Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 23/Rjt/2021 ("नधा"रण वष" / Assessment Year : 2012-13) Assistant Commissioner Shri Bhupendra Trikamji बनाम/ of Income-tax Panchani Vs. Central Circle-1, Rajkot 11-A, “Akashdeep”, Sai Nagar Society, B/h. Ramdham Kalawad Road, Rajkot

Jmd Corporation of India Limited, Mumbai vs. The Commissioner of Income Tax, Appeal-2, Mumbai

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

ITA 2241/MUM/2023[2011-2012]Status: DisposedITAT Mumbai14 Nov 2023AY 2011-2012

Bench: Shri Aby T Varkey & Shri Amarjit Singhjmd Corporation Of India Vs. The Income Tax Officer, Limited, Flat No. Ward 1(4), Ashar I. T. 204/205, Bldg No. B-2, Park, 6Th Floor, B Wing, Garden Enclave, Vasant Room No. 11, Road No. Vihar, Thane (W), 16Z, Wagle Industrial Maharashtra – 400610 Estate, Thane (W) 400604 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccj1370M Appellant .. Respondent [ Appellant By : Ruchi Rathod Respondent By : Ujjawal Kumar Chavhan Date Of Hearing 27.09.2023 Date Of Pronouncement 14.11.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A)-2, Thane, Dated 03.08.2020 For A.Y. 2011-12. The Assessee Has Raised The Following Grounds Before Us: “A. The Appellant States & Submits That, The Assessing Officer & The Appellate Authority Erred In Creating & Upholding Addition Alleging Bogus Purchases Solely Based On The Investigation Of Third Party Investigating Agency (Sales Tax Department) & Without Making Any Further Inquiries To Substantiate Such Additions. B. The Appellant States & Submits That, The Assessing Officer & The Appellate Authority Erred In Ignoring The Fact That The Appellant Had Already Paid Mvat To The Sales Tax Department On The Impugned Transactions & Erred In Not Reducing The Said Amount From The Additions.

For Appellant: Ruchi RathodFor Respondent: Ujjawal Kumar Chavhan
Section 144Section 148

assessee company was shut down due to lockdown restriction as well as closer of business due to covid period. Thereafter on 14.03.2023 the Assistant Commissioner of Income Tax, Panvel Circle sent a notice u/s 158AB of the Act on the whatsapp number of the director of the company