Gurpreet Kaur Vs. Income Tax Officer, Ward-43(6), Civic Centre, New Delhi-110001

Parties Involved

Facts Summary

The assessee, Gurpreet Kaur, appealed against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 27.10.2025, which involved proceedings under section 147 read with section 144B of the Income-tax Act, 1961. The appeal arose from the ld. CIT(A)/NFAC’s order that estimated the business income at 5% of total turnover, as opposed to the 8% estimation by the Assessing Officer (AO). The AO had estimated the business income at 8% of the total turnover of Rs.1,77,64,010/-, arriving at Rs. 14,21,120/- and making an addition of Rs. 12,61,815/-. The appellant contended that the AO rejected the books of account invoking section 145, which the ld. CIT(A)/NFAC did not find correct. The ld. CIT(A)/NFAC reduced the estimation to 5% of the turnover, resulting in a business income of Rs. 8,88,200/- and confirming an addition of Rs. 7,28,895/-.…

Legal Issues

• 1. Whether the business income should be estimated at 8% or 5% of the total turnover.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sh. Rakesh Bansal vs Income Tax Officer, Ward-II(4), Faridabad, Haryana-121006

  Delhi Bench ‘F’, New Delhi benchAY 2009-10Partly Allowed

• Income Tax Officer Vs. Mahesh Kumar Aggarwal

  Delhi Bench ‘A’, New Delhi benchAY 2021-22Dismissed

• Meenakshisundaram Balamurugan Vs. The Income Tax Officer, Ward 1, Dindigul

• Balakrishnan Ramanathan vs Income Tax Officer, Ward-2(1), Erode

• New Bharat Paints vs. Commissioner of Income Tax (Appeals)

  Kolkata Bench benchAY 2010-11Allowed

• Kasturi Medical Centre Pvt. Ltd. vs. ACIT, NFAC, Delhi

  Kolkata Bench benchAY 2018-19Allowed