| 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)
|
| 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)
|
| 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)
|
| 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)
|
| 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)
|
| 18862000 | Section 145 Accounting method - Revenue recognition - For real estate developer - Project Comple -- Assessee, a real estate developer, was engaged in constructing a housing project on its own land. It......
Ahd-Trib -- 03 Jul 2025
Vyapti Enterprise v. ITO Assessee Appeal Allowed
ITA No. 835/Ahd/2024
2025 TaxPub(DT) 5095 (Ahd-Trib)
|
| 18860300 | Section 145(3) Accounting method - Rejection - Estimation of profit - AO made piecemeal, separate -- Assessee was engaged in trading electronic appliances. A survey under section 133A was conducted, an......
Pat-Trib -- 01 Jul 2025
Murli Manohar Ganeriwal v. ITO Assessee Appeal Partly Allowed
ITA No. 212/PAT/2013
2025 TaxPub(DT) 5078 (Pat-Trib)
|
| 18821100 | Section 145(3) Accounting method - Rejection - Lower GP rate - Absence of any specific defect -- Assessee was engaged in the business of construction and maintenance of infrastructure projects such......
Ahd-Trib -- 26 Jun 2025
DRA S & P Jt. Venture v. DCIT Assessee Appeal Allowed
ITA No. 278/Ahd/2024
2025 TaxPub(DT) 4803 (Ahd-Trib)
|