| 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 Partly in assessee|s favour
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 In assessee|s favour
ITA Nos. 422 to 425/Ahd/2026
2026 TaxPub(DT) 5065 (Ahd-Trib)
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| 20211400 | Section 145 Accounting method - Valuation of closing stock - Addition for branch office stock diffe -- AO noticed that while the net change in inventory was Rs. 62,17,477, the assessee claimed change of ......
Chd-Trib -- 02 Jun 2026
M/s Prontos Private Limited v. ITO, Ward, Parwanoo In assessee|s favour
ITA No. 1303/CHANDI/2025
2026 TaxPub(DT) 4638 (Chd-Trib)
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| 20205600 | Section 145(3) Accounting method - Rejection - Estimation of profit - No defect pointed out -- Assessee, a sole distributor of agricultural inputs, made total sales of Rs.38,31,82,335, of which R......
Kol-Trib -- 15 Apr 2026
Jaya Chandra v. ITO, Ward 43(1), Kolkata In assessees favour.
ITA No. 2340/KOL/2025
2026 TaxPub(DT) 4580 (Kol-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.) In assessee|s favour
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 Partly in assessee|s favour
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 Partly in assessees favour.
ITA Nos. 511 to 513 & 684/Rjt/2024
2026 TaxPub(DT) 2674 (Rkt-Trib)
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| 20232100 | Section 145(3) Accounting method - Rejection - On-money receipts - Estimation of profit element -- During search operation, incriminating documents revealing unaccounted on-money receipts from sale o......
Rkt-Trib -- 11 Mar 2026
Buildfolio Realities LLP v. The Deputy Commissioner of Income Tax, Central-1, Rajkot Partly in assessees favour.
ITA Nos. 509, 510 & 683/RJT/2024
2026 TaxPub(DT) 4842 (Rkt-Trib)
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