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Ravinder Singh Sethi vs. Deputy Commissioner of Income Tax-24(1)

ITA No. 7230/Mum/2025Income Tax Appellate Tribunal, Mumbai “D” Bench27 Jan 2026

The assessment in this case was completed under sections 143(3), 143(3A), and 143(3B) of the Income Tax Act, 1961, by the Assessing Officer (AO) on 15-02-2021. The AO held that the book results declared by the assessee could not be relied u

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Mohd. Sami Alam vs. Income Tax Officer

I.T.A. No. 1680/Kol/2025Income Tax Appellate Tribunal (ITAT) 'SMC' Bench, Kolkata7 Nov 2025

Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl

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VST Associates vs. ITO

ITA No. 2507/Bang/2024INCOME TAX APPELLATE TRIBUNAL, SMC BENCH: BANGALORE11 Feb 2025

The assessee, VST Associates, filed a revised return of income on 31.5.2018 declaring income on a presumptive basis under section 44AD of the Income Tax Act, 1961. The income declared by the assessee was Rs. 18,87,077/-, which was computed

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Sai Chandra Construction Vs. DCIT

ITA No. 1201 & 1202/Del/2018INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)22 Jan 2025

A search and seizure operation was conducted by the Investigation Wing of the Department on 15.02.2014 in the AMQ group of cases. During the search, incriminating documents pertaining to Sai Chandra Construction were found and seized. The A

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Nand Lal Popli, Vs. The D.C.I.T.

ITA No.1161/Chd/2013 & ITA No.1162/Chd/2013INCOME TAX APPELLATE TRIBUNAL, DIVISION BENCH, CHANDIGARH14 Jun 2016

The assessee, Nand Lal Popli, is a civil contractor who declared his profits under section 44AD of the Income Tax Act, 1961, amounting to Rs. 3,02,050/- against gross receipts of Rs. 37,75,444/-. The Assessing Officer inferred that the asse

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