1. Gopal Lal Bhadruka v. DCIT

29 Taxmann.com 200High Court2013#3676 most cited

What is 1. Gopal Lal Bhadruka v. DCIT authority for?

In the absence of incriminating material, no addition can be made to income for a particular year.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2022.

Also referred to as

Gopal Lal Bhadruka v. DCIT · Madugula Venu v. DIT · section 132 · section 153A · incriminating material · block assessment · addition to income

Issues it is cited on

section 127(2)section 140section 292cmiscellaneous applicationappeal before cit(a)section 158documents seizedsection 132aunexplained expendituresection 28accommodation entrysection 131

Judgments citing 1. Gopal Lal Bhadruka v. DCIT

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Balaji Universal Tradelink P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

The appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2183/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Oct 2016AY 2004-05

Bench: Shri Joginder Singh & Shri Sanjay Arora

Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member ITA NO.2183/Mum/ 2013 Assessment Years:2004-05 M/s Balalji Universal vs DCIT, Tradelink Pvt. Ltd., Central Circle-40, C-71/75, 7th Floor, Room No.653, 6th Floor, Mittal Tower, Aayakar Bhavan Nariman Point, M.K.Road, Mumbai-400021 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABCL0236H ITA NOs.2184 to 2186/Mum/2013 Assessment Years:2005-0…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L Page 1 CO No. 254/Del/2012 (In ITA No. 2345/Del/2012) (As…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘जी’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANJAY GARG, JM आयकर अपील सं./ITA No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) ACIT, CC-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti CHS Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAKPA 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) ACIT, CC-32, Mumbai Vs. Shr…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `A’ BENCH, NEW DELHI 1 BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 6947/Del/2014 Assessment Year : 2006-07 M/s Lairy Distributors Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Vihar, Phase – 1 Central Circle - 03 New Delhi New Delhi PAN: AABCL 1152 E I.T.A.No. 7060/Del/2014 Assessment Year : 2007-08 M/s Sunny Infra Projects Ltd Vs. The CIT(A) - XXVI A-15, Ashok Vihar, Phase – 1 Delhi Delhi PAN: AAECS 3929 B I.T.A. No. 6948/Del/2014 Assessment Year : 2007-08 M/s Balram Vinimay Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Viha…

Commissioner Ofincome Lax-(Central)-I vs. Jakson Engineers Ltd

The appeals are dismissed with the above observations

ITA/913/2015HC Delhi07 Dec 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 14ASection 153Section 153ASection 260A

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 1 + ITA 910/2015 COMMISSIONER OF INCOME TAX-(CENTRAL)-I Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raglivendra Singh, Junior standing counsel, Mr. Sharad Agarwal and Mr. Shikhaf Garg, Advocates. versus JAKSON ENGINEERS LTD. Respondent Through Mr. Pranjal Srivasatav, Advocate With + ITA 911/2015 COMMISSIONER OF INCOME TAX-(CENTRAI.)-I Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raghvendra Singh, Junior standing counsel, Mr. Sharad Agamal and Mr. - Shikhar Garg, Advocates. versus JAKSON ENGINEERS LTD. Respond…

Commissioner of Income Tax-(Central)-I vs. Jakson Engineers Ltd

The appeals are dismissed with the above observations

ITA/911/2015HC Delhi07 Dec 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 14ASection 153Section 153ASection 260A

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 1 + ITA 910/2015 COMMISSIONER OF INCOME TAX-(CENTRAL)-I Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raglivendra Singh, Junior standing counsel, Mr. Sharad Agarwal and Mr. Shikhaf Garg, Advocates. versus JAKSON ENGINEERS LTD. Respondent Through Mr. Pranjal Srivasatav, Advocate With + ITA 911/2015 COMMISSIONER OF INCOME TAX-(CENTRAI.)-I Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raghvendra Singh, Junior standing counsel, Mr. Sharad Agamal and Mr. - Shikhar Garg, Advocates. versus JAKSON ENGINEERS LTD. Respond…

Commissioner of Income Tax-(Central)-I vs. Jakson Engineering Ltd

The appeals are dismissed with the above observations

ITA/912/2015HC Delhi07 Dec 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 14ASection 153Section 153ASection 260A

…$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 1 + ITA 910/2015 COMMISSIONER OF INCOME TAX-(CENTRAL)-I Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raglivendra Singh, Junior standing counsel, Mr. Sharad Agarwal and Mr. Shikhaf Garg, Advocates. versus JAKSON ENGINEERS LTD. Respondent Through Mr. Pranjal Srivasatav, Advocate With + ITA 911/2015 COMMISSIONER OF INCOME TAX-(CENTRAI.)-I Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raghvendra Singh, Junior standing counsel, Mr. Sharad Agamal and Mr. - Shikhar Garg, Advocates. versus JAKSON ENGINEERS LTD. Respond…

Commissioner of Income Tax-(Central)-I vs. Jakson Engineers Ltd

The appeals are dismissed with the above observations

ITA/910/2015HC Delhi07 Dec 2015
Section 14ASection 153ASection 260A

…ITA Nos. 910, 911, 912 & 913/2015 Page 1 of 5 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 1 + ITA 910/2015 COMMISSIONER OF INCOME TAX-(CENTRAL)-I ..... Appellant Through: Mr. Kamal Sawhney, Senior standing counsel with Mr. Raghvendra Singh, Junior standing counsel, Mr. Sharad Agarwal and Mr. Shikhar Garg, Advocates. versus JAKSON ENGINEERS LTD. ..... Respondent Through Mr. Pranjal Srivasatav, Advocate With 2 + ITA 911/2015 COMMISSIONER OF INCOME TAX-(CENTRAL)-I ..... Appellant T…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/709/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/707/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/713/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…