118 ITR 50 (SC) State of U.P v. Raja Buland Sugar Co.Ltd.

404 ITR 738Supreme Court of India#24872 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(2)Section 127Section 132Section 132(4)Section 138CSection 142(1)Section 143(3)Section 145(3)

Issues it is cited on

salaryundisclosed incomesearch and seizuresection 153asection 132previous yearprescribedpersonsection 143(3)indiabusinessdocument

Judgments citing 118 ITR 50 (SC) State of U.P v. Raja Buland Sugar Co.Ltd.

Lsl Tools (P) Ltd., Gurgaon vs. ACIT, CC-1, Faridabad

In the result, both the appeals are allowed

ITA 5644/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 143(2)Section 143(3)Section 145(3)Section 153DSection 234CSection 40A(2)(b)

…ad to double taxation, which is not permissible in law. Reliance is placed upon following judgments: i) 42 ITR 427 (SC) CIT vs. DharamdasHargovandas ii) 72 ITR 291 (SC) LaxmipatSinghaniavs.CIT iii) 118 ITR 50 (SC) State of U.P. vs Raja Buland Sugar Co.Ltd iv) 404 ITR 738 (SC) Mahaveer Kumar Jain v. CIT v) 258 ITR 717 (Del) ITO v. Vinod Kumar Soni ……… 36. It is further submitted that it is settled law that no addition/disallowance can be made on the basis of surmises, suspicion and conjectures. Reliance for this proposition is placed on 37 ITR 271 (SC) VmaCharan Shaw & Bros. Co. v. CIT. It has been further held in…

Lsl Tools (P) Ltd, Gurugram vs. ACIT, Central Circle-1, Faridabad

In the result, both the appeals are allowed

ITA 5643/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 143(2)Section 143(3)Section 145(3)Section 153DSection 234CSection 40A(2)(b)

…ad to double taxation, which is not permissible in law. Reliance is placed upon following judgments: i) 42 ITR 427 (SC) CIT vs. DharamdasHargovandas ii) 72 ITR 291 (SC) LaxmipatSinghaniavs.CIT iii) 118 ITR 50 (SC) State of U.P. vs Raja Buland Sugar Co.Ltd iv) 404 ITR 738 (SC) Mahaveer Kumar Jain v. CIT v) 258 ITR 717 (Del) ITO v. Vinod Kumar Soni ……… 36. It is further submitted that it is settled law that no addition/disallowance can be made on the basis of surmises, suspicion and conjectures. Reliance for this proposition is placed on 37 ITR 271 (SC) VmaCharan Shaw & Bros. Co. v. CIT. It has been further held in…

The DCIT Central-1, Indore vs. Shri Ashish Nigam, Indore

In the result, appeal of the Revenue is dismissed

ITA 31/IND/2023[2017-18]Status: DisposedITAT Indore18 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit Central-1 Ashish Nigam Indore 15, Bada Sarafa Vs. Indore (Appellant / Revenue) (Respondent/ Assessee) Pan: Ablpn6361M Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Ms. Shreya Jain, Ar Date Of Hearing 04.06.2024 Date Of Pronouncement 18.07.2024

Section 132Section 44ASection 69

…, vs. M/s. Bhanu Infrabuild Pvt. Ltd. in ITANo.2433/Del?2022 dated 18.8.2023 (iii.) Shri Girigowda Dasegowda vs. ITO in ITANo.360/Bang/2022 order dated 10.08.2022 (iv.) Ajat Bapu Satam Vs. Dy. CIT 147 taxmann.com 222 (v.) Mahaveer Kumar Jain vs. CIT Jaipur 404 ITR 738 (vi.) Krishma Sharma vs. ITO 09 ITR 65 4. Ld. AR has also relied upon the order of the CIT(A) and submitted that the CIT(A) after analyzing all relevant facts as well as the evidence including the cash book as passed the impugned order based on appreciation of the facts and evidence. Alternatively, the ld. AR has also submitted that the cash wa…

118 ITR 50 (SC) State of U.P v. Raja Buland Sugar Co.Ltd. (404 ITR 738) — Cited in 3 Judgments | BharatTax