| 19468000 | Section 145(3) Accounting method - Rejection - Based on a flawed calculation and ignored actual qua -- AO rejected assessee|s books of accounts and estimated income by applying a Gross Profit (GP) rate o......
Del-Trib -- 19 Dec 2025
Smt. Nidhi Rani, Haryana v. ITO Ward-1, Panipat Assessee Appeal Allowed
ITA No. 3323/Del/2023
2025 TaxPub(DT) 8908 (Del-Trib)
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| 19410000 | Section 145(3) Accounting method - Rejection - Estimation of income - Assessee prayed to grant one -- Assessee filed his return for relevant assessment year. During the course of assessment proceedings,......
Agra-Trib -- 04 Dec 2025
Shivendra Singh Chauhan, Kannauj v. ACIT, Circle-4(2)(1), Farrukhabad Assessee Appeal Allowed
ITA No. 100/AGR/2025
2025 TaxPub(DT) 8563 (Agra-Trib)
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| 19388900 | Section 145 Acconting method - Revenue recognition - Taxability of Duty Drawback Income - Accrual v -- Assessee was a partnership firm engaged in manufacturing plastic products. AO noticed a discrepancy ......
Rkt-Trib -- 24 Nov 2025
Apex Irrigation v. ITO Assessee Appeal Allowed
ITA No.390/RJT/2025
2025 TaxPub(DT) 8383 (Rkt-Trib)
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| 19428900 | Section 69C Income from undisclosed sources - Addition under section 69C - Estimation of income b -- Assessee a trading company had its books of account audited and had provided all purchase details. A......
Kol-Trib -- 14 Nov 2025
Vista Tie Up Pvt. Ltd v. ITO, Ward-1(1), Kolkata 14 November, 2025
I.T.A. No. 2091/Kol/2025
2025 TaxPub(DT) 8720 (Kol-Trib) : (2026) 134 ITR (Trib) 0742
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| 19342600 | Section 145(3) Accounting method - Rejection - Estimation of gross profit rate after rejection of -- AO rejected the books under section 145(3), noting a decline in Gross Profit (GP) rate from 23.85% (......
Chd-Trib -- 04 Nov 2025
Jamna Dass Nikkamal Jain Saraf (P) Ltd. v. DCIT Revenue Appeal Dismissed Assessee Appeal Allowed
ITA Nos. 403 & 628/Chd/2025
2025 TaxPub(DT) 8092 (Chd-Trib)
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| 19245200 | Section 145(3) Accounting method - Rejection - Ad hoc estimation of income at 2% of total sales by -- Assessee, engaged in the business of livestock, declared a total turnover of Rs. 165 crores, with a ......
Del-Trib -- 08 Oct 2025
Mohd. Gulzar v. ITO Assessee Appeal Partly Allowed
ITA No. 4097/DEL/2024
2025 TaxPub(DT) 7344 (Del-Trib)
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| 18916300 | Section 145A Accounting method - Valuation of closing stock - Change in method from LIFO to ICDS- -- Assessee, a partnership firm engaged in manufacturing and selling gold and silver ornaments, had con......
Kol-Trib -- 22 Jul 2025
Chandra Bros. v. ITO Assessee Appeal Partly Allowed
ITA No. 1572/KOL/2024
2025 TaxPub(DT) 5457 (Kol-Trib)
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| 18953400 | Section 145(3) Accounting method - Rejection - Estimation of profit - Low gross profit ratio -- Assessee, engaged in merchant export of agri-commodities, filed its return of income for assessment ......
Ind-Trib -- 21 Jul 2025
ACIT v. Anant Commodities (P.) Ltd. In assessees favour.
IT Appeal Nos. 857 (Ind.) of 2024
2025 TaxPub(DT) 5643 (Ind-Trib) : (2025) 214 ITD 0068
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