185 ITR 49 (SC); CIT v. Mussadilal Ram Bharose

357 ITR 379High Court2013#20602 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing 185 ITR 49 (SC); CIT v. Mussadilal Ram Bharose

ITO WD 1(2)(2), Mumbai vs. Kesar Petroproducts Ltd, Ratnagiri

In the result, both the appeals of the Revenue and assessee are dismissed

ITA 1169/MUM/2014[2002-03]Status: DisposedITAT Mumbai28 Aug 2018AY 2002-03

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 271Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM ITA No.1169/Mum/2014 & 1170/Mum/2014 (Assessment Year :2002-03 & 2004-05) ITO 1(2)(2), Vs. M/s. Kesar Petroproducts Ltd., R.No.527, 5th Floor D-7/1, MIDC Industrial Area Aayakar Bhavan Lote Parshuram, Taluka Khed M.K.Road, Dist. Ratnagiri, Mumbai – 400 020 Maharashtra – 415 722 PAN/GIR No. AAACK2056M Appellant) .. Respondent) ITA No.3244/Mum/2014 & 3245/Mum/2014 (Assessment Year :2002-03 & 2003-04) M/s. Kesar Petroproducts Ltd., Vs. ITO 1(2)(2), R.No.527, 5th Floor D-7/1, MIDC Industrial Area Lote Parshuram…

R.Vasuki, Coimbatore vs. DCIT, Coimbatore

In the result, the assessee’s appeal is dismissed

ITA 899/CHNY/2015[2010-11]Status: DisposedITAT Chennai01 Nov 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Mrs. Veni Raj, Jt. CITFor Respondent: 03.08.2017
Section 131Section 133ASection 139(5)Section 143(3)Section 148Section 271(1)(c)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH ‘B’, CHENNAI "ी संजय अरोड़ा, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" । BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA No.899/Mds/2015 "नधा"रण वष" / Assessment Year : 2010-11 R.Vasuki, Dy. Commissioner of Income Tax, 3-C, III Cross, Lakshmipuram, Vs. Corporate Circle-1, Ganapathy, Coimbatore. Coimbatore – 641 006. [PAN: ACSPV 2883N] (अपीलाथ" /Appellant) (""यथ"/Respondent) Shri K.Raghu, C.A अपीलाथ" क" ओर से / Appellant by : Mrs. Veni Raj, Jt. CIT ""यथ" क" ओ…

P.Srinivasan, Salem vs. ITO, Salem

In the result, the assessee’s appeal is disposed of in the foregoing terms

ITA 1280/CHNY/2017[2009-10]Status: DisposedITAT Chennai16 Oct 2017AY 2009-10

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Smt. Veni S.Raj, Jt. CITFor Respondent: 01.08.2017
Section 271(1)(c)Section 274

…alasubramaniam and Bros v. CIT (1999) 236 ITR 977 (SC); Addl. CIT vs. Jeevan Lal Shah [1994] 205 ITR 244 (SC); CIT vs. K. R. Sadayappan [1990] 185 ITR 49 (SC); CIT vs. Mussadilal Ram Bharose [1987] 165 ITR 14 (SC); and Sharma Alloys (India) Ltd. v. ITO [2013] 357 ITR 379 (Mad). Coming to the facts of the case, we find that neither in the assessment nor in the penalty proceedings did the assessee furnish any explanation whatsoever with regard to the encashment of the relevant cheques, i.e., as to how the cheques, issued to third parties at Surat, found its way as cash in his books of account, maintained at Salem,…

Shri Aditya Malla, Noida vs. ITO, Noida

In the result, appeal filed by the assessee stands partly allowed

ITA 2457/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jul 2016AY 2011-12

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri Pradip Dinodia. CAFor Respondent: Shri T. Vasanthan, Sr. DR
Section 24Section 271(1)(c)Section 80C

…nt for attracting civil liability as is the case in the matter of prosecution under section 276C of the Act. (iv) The Hon'ble ITAT analysed various judicial pronouncements including the judgment of Hon'ble Madras HC in case of Sharma Alloys (India) ltd.(Mad) (357 ITR 379) = 2013-TIOl- 559-HC-MAD-IT .and 12 I.T.A.No.2457./Del/2016 judgements of Hon'ble Delhi HC in the cases of ECS Ltd.(Del) (336 ITR 162) = 2010-TIOl-287-HC-DEl-IT, Harparshad and Company ltd.(Del) (328 ITR 53), Escorts Finance Ltd.(Del)(328 ITR 44) = 2009-TIOL- 483-HC-DEL-IT and ClT vs. Zoom Communication Pvt. Ltd.(2010-TIOL-361-HC-DEL-IT). (v) In…

185 ITR 49 (SC); CIT v. Mussadilal Ram Bharose (357 ITR 379) — Cited in 4 Judgments | BharatTax