1. CIT & Anr. v. Answar Ali

761 ITR 696Reported decision#25606 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2010.

Judgments citing 1. CIT & Anr. v. Answar Ali

M/s. De vs. ons Pvt. Ltd

ITA/296/2006HC Delhi29 Nov 2010
Section 133(6)Section 271

…gs recorded in the assessment proceedings may constitute evidence in the course of penalty proceedings, but they cannot be regarded as conclusive. This is the law enunciated by the Supreme Court in the following cases: 1. CIT & Anr. vs. Answar Ali, 761 ITR 696; 2. CIT vs. Khoday Eswarsa & Sons, 831 ITR 369 and 3. Anantharam Veersinghaiah & Co. vs. CIT, 123 ITR 457 30. In the present case, the Tribunal in assessment proceedings has restored both the additions made by the Assessing Officer, but the 2010:DHC:5727-DB ITA No.367/2004 & 296/2006…

M/S De vs. Ons Pvt Ltdvs.Commissioner of Income Tax &

ITA - 367 / 2004HC Delhi19 Nov 2010
Section 133(6)Section 271

…gs recorded in the assessment proceedings may constitute evidence in the course of penalty proceedings, but they cannot be regarded as conclusive. This is the law enunciated by the Supreme Court in the following cases: 1. CIT & Anr. vs. Answar Ali, 761 ITR 696; 2. CIT vs. Khoday Eswarsa & Sons, 831 ITR 369 and 3. Anantharam Veersinghaiah & Co. vs. CIT, 123 ITR 457 30. In the present case, the Tribunal in assessment proceedings has restored both the additions made by the Assessing Officer, but the 2010:DHC:5593-DB ITA No.367/2004 & 296/2006…

M/s. De vs. ons Pvt. Ltd

ITA/367/2004HC Delhi19 Nov 2010
Section 133(6)Section 271

…gs recorded in the assessment proceedings may constitute evidence in the course of penalty proceedings, but they cannot be regarded as conclusive. This is the law enunciated by the Supreme Court in the following cases: 1. CIT & Anr. vs. Answar Ali, 761 ITR 696; 2. CIT vs. Khoday Eswarsa & Sons, 831 ITR 369 and 3. Anantharam Veersinghaiah & Co. vs. CIT, 123 ITR 457 30. In the present case, the Tribunal in assessment proceedings has restored both the additions made by the Assessing Officer, but the 2010:DHC:5593-DB ITA No.367/2004 & 296/2006…

1. CIT & Anr. v. Answar Ali (761 ITR 696) — Cited in 3 Judgments | BharatTax