Gur Simran Distilleries Private Limited vs. ITO, Ward- 2(1)

Parties Involved

Facts Summary

The case involves an appeal by Gur Simran Distilleries Private Limited against an order passed by the learned Additional Commissioner of Income Tax (Appeals) for the assessment year 2008-2009. The assessee has raised several grounds of appeal, primarily challenging the estimation of income by the Commissioner of Income Tax (Appeals) at 18.77% of gross sales, as against the estimation made by the Assessing Officer at 1% of the gross sales. The assessee argues that the estimation made by the Commissioner of Income Tax (Appeals) is arbitrary and unjustified, ignoring the assessee’s own past history of net profit, which is not disputed by the Assessing Officer. The Tribunal has considered the submissions and relevant material on record and has set aside the order of the Commissioner of Income Tax (Appeals), sustaining the estimation made by the Assessing Officer at 1% at the time of the original assessment framed.…

Legal Issues

• 1. The order of the CIT(A) passed u/s 250 of the Act dated 10.10.2025 is erroneous both on facts and in law to the extent the order is prejudice to the interests of the appellant.
• 2. The Ld. CIT(A) erred in upholding the action of the AO without considering the submissions provided by the appellant, which is against the principles of Natural Justice.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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