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20 results for “section 68”+ Section 143(3)(ii)clear

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Key Topics

Section 143(3)25Addition to Income14Section 6811Section 115B10Section 1549Section 143(2)8Section 2638Section 37(1)6Section 271(1)(c)5

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

143(3), therefore, the provisions of section 115BBE which are contingent on satisfaction of requirements of section 69 cannot be independently applied by invoking the provisions of section 154 of the Act." The Appellant places further reliance on the decisions of Hari Narain Gattani vs DCIT [123 taxmann.com8 (Jaipur-Tribunal) 2021], M/s Kothari & Brothers

Disallowance4
Search & Seizure4
Survey u/s 133A3

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

143(3) was made without recording satisfaction, which was accordingly held as without jurisdiction. Proceedings u/s. 153C, admittedly initiated in that case, are admittedly absent in the instant case. The third decision, i.e., Pioneer Distillers Ltd. v. Pr. CIT (ITA No. 479/Pun/2017), again, does not assist the assessee’s case in any manner. In that case the admitted position

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

143(3) of the Income Tax Act, 1961 (“IT Act” for short) had been completed on 05/12/2016 at total income of Rs.8,38,28,640/-. Aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). The learned CIT(A), vide order dated 12/02/2018, deleted various additions and upheld/confirmed the disallowance of Rs.20,195/- made

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(3)Section 263Section 43C

68,270/- and agriculture income of Rs.2,02,500/-. During the assessment proceedings I.T.A. No.37/Jab/2022 Assessment Year:2015-16 4 u/s 143(3) of the Act, the two issues involved in the order passed u/s 263 of the Act by Pr. CIT have been verified by the Assessing Officer. The learned Assessing Officer while enquiring regarding sundry creditors asked

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), JABALPUR vs. SHRI INDRABHAN SINGH RATHORE, NARSINGHPUR

In the result, appeal filed by the Revenue is dismissed

ITA 234/JAB/2018[2015-16]Status: HeardITAT Jabalpur08 Jan 2025AY 2015-16

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Shri. Aok Bhura, DRFor Respondent: Shri Sapan Usrethe, Adv
Section 143(3)Section 250Section 68

143(3), an addition of Rs.2,25,00,519/- was made with respect to unexplained unsecured loan. Before the learned Assessing Officer, the assessee submitted that it was the amount of SD (Security Deposit) of sub/petty contractors. The details of the said petty contractors alongwith the names and PAN numbers and the amounts deposited were submitted to the learned Assessing

SANJAY RATHI,CHHINDWARA vs. INCOME TAX OFFICER WARD-1, CHHINDWARA

In the result, appeal of the assessee is partly allowed

ITA 212/JAB/2015[2010-11]Status: DisposedITAT Jabalpur14 Mar 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 212/Jab/2015 "" " " " " " "  / Assessment Year : 2010-11   Sanjay Rathi, Income Tax Officer, Prop. Of M/S. Rathi Industries, Vs Chindwara-1, Sausar, Chhindwara (Mp) Chindwara (Mp) Pan : Acppr 7820 Q / (Appellant) / (Respondent)         Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee Pertaining To Assessment Year 2010-11 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 11.08.2015 Vide Appeal No.J/Cit/A/I/Ito/W.1/Cwa/039/13-14, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 11.03.2013 Framed By The Ito-1, Chhindwara.

For Appellant: Shri G.N. Purohit, Sr. AdvFor Respondent: Shri. P.D. Chougule, DR
Section 142(1)Section 143(3)Section 68

143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) dated 11.03.2013 framed by the ITO-1, Chhindwara. 2. Briefly stated facts, as culled out from the record, are that the assessee is an individual running proprietorship concern namely M/s. Rathi Industries, Sausar, Chindwara. Income of Rs. 6,99,340/- was disclosed in the return

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

68,638 vide order u/s. 147 r/w s. 143(3) dated 21.3.2016. The same was further modified u/s.154 (on 11.01.2017) to bring on record the income under Minimum Alternate Tax (MAT) regime at Rs. 817.29 lacs, which income had remained unchanged. The said reassessment and modification were not challenged in appeal', attaining finality. 2.2 In the penalty proceedings, initiated

SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021

Section 143(3)Section 250(6)

143(3) considering the material on record and the assessee’s explanation/s, not considered by the ld. CIT(A)? The reliance on the said judgment by him is, clearly, misconceived. 3.3 The matter must, therefore, necessarily travel back to the file of the ld. CIT(A) for a consideration of and a decision on the merits of the case after

ABDUL RAZAQUE,JABALPUR vs. ACIT CIRCLE 2(1), JABALPUR

In the result, ground no. 1 is allowed while ground nos

ITA 84/JAB/2024[2016-17]Status: DisposedITAT Jabalpur16 Oct 2025AY 2016-17

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2016-17 Abdul Razaque, Vs. Acit, 903, Badi Omti, Jabalpur, M.P. Circle-2(1), Jabalpur Pan:Afgpr9967N (Appellant) (Respondent) Assessee By: Sh. Sapan Usrethe, Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 16.10.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Addl Jcit(A), Mysore, Wherein The Ld. Addl Jcit(A) Has Partly Allowed The Appeals Of The Assessee Against The Orders Of The Ld. Ao Dated 19.11.2018, Passed Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. The Learned Commissioner Of Income Tax (Appeal) Addl/Jaddl Jcit(A)- Mysore Was Not Justified In Deciding The Legal Ground That Case Was Selected For Limited Scrutiny Under Cass To Examine The Reasons Of (I) Return Filed After 7.11.2016' & Cash Deposit During Demonetization Period & Addition Was Made On Some Other Issue Which Was Not The Reason For Selection & Without Taking Any Approval From Higher Authorities. 2. The Learned Commissioner Of Income Tax (Appeal) Addl/Jaddl Jcit(A)-Mysore Was Not Justified In Confirming The Addition Of Rs. 4,48,584 By Ignoring All The Evidences & Documents By Simply Observing That No New Documents Were Filed Even Though Documents Which Are Filed Are Sufficient & Self-Explanatory & The Order Of Learned Cit Appeals Is Passed In A Mechanical Manner, Without Any Application Of Mind & Appears That It Was Passed With Predetermined Mind.

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 143(3)Section 68

ii)cash deposit during demonetization period. The ld. AO records that statutory notices under section 143(2) and 142(1) were served upon the assessee through ITBA Portal and through email. In response, assessee filed submissions. The ld. AO observed that the assessee had deposited cash in his bank account at Union Bank of India to the extent

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. SHRI SANDESH KUMAR JAIN, JABALPUR

In the result, the Revenue‟s appeal is partly allowed

ITA 41/JAB/2020[2017-18]Status: DisposedITAT Jabalpur27 Jul 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Respondent: Shri Rahul Bardia, FCA
Section 115BSection 133ASection 143(3)Section 28Section 68Section 69Section 69B

143(3) of the Income Tax Act, 1961 („the Act‟, hereinafter) dated 17/12/2019 for Assessment Year (AY) 2017-18. 2.1 The appeal raises two issues, which we shall take up in seriatim. The background facts of the case, to the extent relevant, are that the assessee, in the business of real estate development (as proprietor, M/s. Century Developers) and grain

M/S SHOBHA MINERALS (KEVLARI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 51/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), since partly confirmed by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’) vide his separate orders dated 17/1/2018 & 18/1/2018. The background facts 2. The facts and circumstances of the case, and the respective cases of the parties being the same for both the assessees, the appeals were

M/S SHOBHA MINERALS (DHAMKI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 52/JAB/2018[2015-16 (Quarter: 2)]Status: DisposedITAT Jabalpur24 Feb 2020

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), since partly confirmed by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’) vide his separate orders dated 17/1/2018 & 18/1/2018. The background facts 2. The facts and circumstances of the case, and the respective cases of the parties being the same for both the assessees, the appeals were

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (DHAMKI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 78/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), since partly confirmed by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’) vide his separate orders dated 17/1/2018 & 18/1/2018. The background facts 2. The facts and circumstances of the case, and the respective cases of the parties being the same for both the assessees, the appeals were

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (KEVLARI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 77/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), since partly confirmed by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’) vide his separate orders dated 17/1/2018 & 18/1/2018. The background facts 2. The facts and circumstances of the case, and the respective cases of the parties being the same for both the assessees, the appeals were

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

143(3) of the Income Tax Act, 1961 (in short “the Act”) for AY 2016-17 on 31.12.2018 and for AY 2017-18 on 25.12.2019 respectively. In both the assessments, the Assessing Officer (in short “AO”) has made addition for disallowance of the excess interest paid to Directors and relatives of directors. In AY 2016-17, addition of Rs.11

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

143(3) of the Income Tax Act, 1961 (in short “the Act”) for AY 2016-17 on 31.12.2018 and for AY 2017-18 on 25.12.2019 respectively. In both the assessments, the Assessing Officer (in short “AO”) has made addition for disallowance of the excess interest paid to Directors and relatives of directors. In AY 2016-17, addition of Rs.11

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

ii) the disclosure cannot be retracted after a gap of 1 year & 10 months, the view finds support from the decision of Honourable ITAT "A" Bench, Banglore in the case of carpenters Classic (EXIM) Vs. DCIT reported in 108 TTJ 760 & Honourable ITAT "B" Bench, Ahemdabad in the case of DCIT Vs. Bogilal Mulchand Kondoi reported

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, CHHINDWARA vs. SHRI ALOK RAJPUT, CHHINDWARA

In the result, both the Revenue’s appeal and the assessee’s CO, are partly allowed and partly allowed for statistical purposes

ITA 56/JAB/2019[2015-16]Status: DisposedITAT Jabalpur07 Apr 2022AY 2015-16

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon’Ble

Section 143(3)Section 68

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 13/12/2017) by the Commissioner of Income Tax (Appeals)- 1, Jabalpur (‘CIT(A)’ for short) vide order dated 28/3/2019. The assessee’s Cross Objection (CO) is supportive. 2. The brief facts of the case are that the assessee, a partner, along with his mother, Vinesh Rajput

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. TARUN DEVCON PRIVATE LIMITED, JABALPUR

In the result, the Revenues’ appeal is dismissed in terms of the foregoing

ITA 18/JAB/2019[2015-16]Status: DisposedITAT Jabalpur29 Dec 2020AY 2015-16

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 10(38)Section 131Section 139(1)Section 143(3)Section 68

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for assessment year (AY) 2015- 16 vide order dated 26.12.2017. 1 | P a g e Dy. CIT vs. Tarun Devcon (P.) Ltd. 2.1 The facts of the case in brief are that the assessee, a private limited company in the business of real estate development, having

M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

Section 142(1)Section 143(2)Section 144Section 145(3)

section 144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2005-06 vide Order dated 24/11/2010. 2. The appeal raises two grounds, as under, which shall be taken up in seriatim: ‘1. That the assessee had filed ITR declaring loss of Rs. 26,130 and the AO has estimated profit