| 20343500 | Section 145(3) Accounting method - Rejection - Estimation of Gross Profit - -- Assessee, a partnership firm engaged in wholesale trading of tobacco products, filed its return decl......
Pune-Trib -- 02 Jul 2026
Rajesh Trading Company v. CIT(A)/NFAC, Delhi Assessee Appeal Partly Allowed
ITA No. 2782/PUN/2025
2026 TaxPub(DT) 5558 (Pune-Trib)
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| 20264600 | Section 145(3) Accounting method - Rejection - Bank credits in personal account - Internal trans -- Assessee, an individual with proprietary concerns, filed return declaring income of Rs. 9,50,460 and......
Ahd-Trib -- 23 Jun 2026
Pankaj Jhumarmal Bothra v. Income Tax Officer, Ward-5(3)(2), Ahmedabad Assessee Appeal Allowed
ITA Nos. 422 to 425/Ahd/2026
2026 TaxPub(DT) 5065 (Ahd-Trib)
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| 20023100 | Section 37(1) Business expenditure - Ad hoc disallowance of cash expenses - Books of account -- Assessee was engaged in trading of tendu leaves in forest areas where banking facilities were unavai......
Raipur Bench -- 10 Apr 2026
Ajay Agrawal v. The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) Assessee Appeal Allowed
ITA No. 710/RPR/2025
2026 TaxPub(DT) 3350 (Raipur Bench)
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| 19972400 | Section 145(3) Accounting method - Rejection - Estimation of profit - -- Assessee, engaged in trading of agricultural commodities, failed to produce audited books of account......
Panaji-Trib -- 01 Apr 2026
Dy. Commissioner of Income Tax, Central Circle, Belagavi v. Idrees Mohammed Revenue Appeal Partly Allowed
ITA No. 149/PAN/2023
2026 TaxPub(DT) 2885 (Panaji-Trib)
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| 19948000 | Section 145(3) Accounting method - Rejection - Estimation of profit on on-money receipts - -- Search was conducted at the premises of real estate builders including the assessee. Seized document......
Rkt-Trib -- 12 Mar 2026
Yagnik Road Highstreet LLP v. The Deputy Commissioner of Income Tax, Central-1, Income Tax Office, Rajkot Assessee Appeal Partly Allowed Revenue Appeal Dismissed
ITA Nos. 511 to 513 & 684/Rjt/2024
2026 TaxPub(DT) 2674 (Rkt-Trib)
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| 20045800 | Section 145B(3) Accounting method - Duty drawback - Year of taxability - Accrual v. Receipt -- Assessee filed its return for assessmenty 2018-19. The case was selected for limited scrutiny on the......
Del-Trib -- 26 Feb 2026
Bando India (P.) Ltd. v. Income-tax Officer Assessee Appeal Allowed
IT Appeal No. 6020 (Delhi) of 2025
2026 TaxPub(DT) 3559 (Del-Trib)
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| 19773600 | Section 4 Section 145 Income - Year of taxability - Builder/developer - Project Completion Metho -- Assessee, a builder/developer, executed registered agreements for sale of two flats during assessmen......
Mum-Trib -- 05 Feb 2026
Bharat Manubhai Patel v. ITO, Ward 41(3)(1), Mumbai In assessees favour.
ITA No. 6587/Mum/2025
2026 TaxPub(DT) 1673 (Mum-Trib)
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| 19698000 | Section 145(3) Accounting method - Rejection of books of account - Estimation of profit - -- Assessee, a partnership firm engaged in wholesale trading of beer, filed its return declaring turnov......
Agra-Trib -- 03 Feb 2026
KNP Associates v. ACIT, Circle-1, Nashik Partly in assessees favour.
ITA No. 547/AGR/2025
2026 TaxPub(DT) 1108 (Agra-Trib)
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