Mr. Abdul Rahim Vs Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The case involves six appeals by the assessee, Mr. Abdul Rahim, arising from separate orders passed by the Commissioner of Income Tax (Appeals) for assessment years 2010-11, 2012-13, 2013-14, 2014-15, 2015-16, and 2017-18. The appeals challenge the orders confirming additions made by the Assessing Officer and the Commissioner of Income Tax (Appeals) for unaccounted purchases, suppressed sales, bogus trade creditors, income from house property, disallowance of freight charges, and expenditure on gifts and compliments. The assessee argued that the additions were either already accounted for in the disclosed profits or were not substantiated by the evidence. The Tribunal reviewed the arguments and evidence and decided to partly allow the appeals.…

Legal Issues

• 1. Addition on account of unaccounted purchases of Basmati rice
• 2. Addition of profit earned out of books
• 3. Addition of bogus trade creditors
• 4. Addition towards income from house property
• 5. Addition of gross profit on suppression of sales
• 6. Disallowance of freight charges

Judgment Outcome

Decided in favour of Assessee.

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