1. State of Orissa v. Maharaja Shri B.P. Singh Deo

282 ITR 356High Court2006#11422 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing 1. State of Orissa v. Maharaja Shri B.P. Singh Deo

Assistant Commissioner of Income Tax, Circle 2(1), Raipur vs. Psa Construction, Raipur

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 145(3)Section 250(4)Section 253

…sment proceedings cannot be ignored because the explanation was not furnished during the course of survey. On this aspect, ld. AR relied on the following judgments. i) Yadurish Rai Jhunjhunwala (1987) 67 STC 381 (Allahabad High Court) ii) Ramdas Jugani (2006) 282 ITR 356 (Madhya Pradesh High Court 12. The next contention of the assessee with regard to issue in hand that no specific defect or discrepancy or infirmity pointed out in the books of accounts submitted by the assessee during the course of assessment proceedings. In support of his contention, ld. AR relied on the following case laws :- i) Padamchand Ramg…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…manner with reference to probable undisclosed business activity of the assessee during this period. The CIT(A) relied on the following judicial pronouncements: 1. State of Orissa v. Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690(SC) 2.RamdasJuganiv.CIT (2006) 282 ITR 356 (MP) 3.CTT v. LaxminarainBadridas (1937) 5 ITR 170 (PC) 4.State of Kerala v. C. Velukutty (1966) 60 ITR 239(SC) M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. 9.6 According to the CIT(A), a fair and judicious attempt needed to be made in such set of circumstances to arrive at rea…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Dhruv Buildcon Designers Pvt. Ltd., Kota

In the result, we donot see any infirmity in the findings of the ld CIT(A) and the same is hereby confirmed

ITA 1270/JPR/2018[2015-16]Status: DisposedITAT Jaipur03 Apr 2019AY 2015-16
For Appellant: Shri B. V. Maheshwari (CA)For Respondent: Shri A. K. Mahala (JCIT) fu/kZkfjrh dh vksj ls@
Section 131Section 133ASection 148

…ete or the method employed for such accounting does not enable him to compute the correct income as provided under section 145 of the Income Tax Act. In support, reliance was placed on decision of Hon’ble M. P High Court in case of Ramdas Jugani v. CIT (2006) 282 ITR 356 (MP). It was further submitted that even where the assessee had admitted concealed income and the accounts were even otherwise liable to be rejected, the estimate of income has to be on a reasonable basis. Admission cannot justify addition without considering further development and it was accordingly submitted that there was no basis for AO to r…