“Section 145(3)”

LAL CHAND CHOUDHARY,JAISALMER vs. ACIT/DCIT CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelal Chand Choudhary Acit/ Dcit, Circle, S-8, Transport Nagar, Barmer Jaisalmer - 345001 Pan No. Aaopc 6671 K Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.:

presumed that certain bills issued by the appellant are not genuine to reject the books of accounts for invoking provisions of Section 145(3) of the Act. 12. The Ld. AR had further explained with evidence that the assessee had received the delivery of tractors from the company and thereafter ... company. The AR argued that the AO without recording any satisfaction rejected the books of accounts in contravention to provisions of Section 145(3) of the Act, is not justified. In support, he placed reliance on the judgments of Hon’ble Jurisdictional High Court of Rajasthan in the case

STEP LOGISTICS PRIVATE LIMITED,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.636/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Step Logistics Private Limited A-1, Mahavir Gaushala Complex, K.K Road, Raipur (C.G.)-492 001 Pan: Aancs0382F

records and the facts and circumstances, it is discernable that the A.O has not rejected books of account in terms with Section 145(3) of the Act which means as per Department there is no defect in so far transaction recorded in the books of account of the assessee ... section 144 when certain conditions adumbrated in sub-section (3) of Section 145 are satisfied. Therefore, it becomes necessary and useful to extract Section 145(3) of the I.T Act, which reads as follows: "145(3) Where the Assessing Officer is not satisfied about the correctness or completeness

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI DEEPAK MOHANLAL PURSWANI, RAJKOT

business\nof the assessee and requires to be disregarded invoking the provisions of section\n145(3) of the Act. Accordingly, provisions of section 145(3) are invoked herewith\nand the assessment of total income of the assessee is being made after taking into\naccount all relevant material gathered during ... above the\nregular business income reported by the assessee in the Income-tax Return filed\nfor the year under consideration invoking provisions of section 145(3) of the Act\nand after considering all the facts and submissions of the assessee.\n15. Aggrieved by the various additions made by the assessing

NISHA RANI,C/O SAHAY ENTERPRISES vs. THE INCOME TAX OFFICER, WARD -1(2), AAYAKAR BHAWAN,

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

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarnisha Rani, I.T.O., Bedi Market, At Road, Ward-1(2), Vs. Guwahati-781001 (Assam) Guwahati. (Appellant) (Respondent) Pan No. Afjpr 7852 P Assessee By : Shri Vishesh Surana, Fca. Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

purchases, the entire purchases cannot be disallowed specially when the corresponding sales were not doubted and books of account were not rejected under Section 145(3) of the Act. At the most, the addition can be made by applying a certain percentage on estimated basis in order to assess

M/S. CONSTRUCTION ENGINEERSW,BARAZULA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT