194 ITR 548 (Born) Inventors Industrial Corpn v. CIT

21 SOT 440Income Tax Appellate Tribunal#23599 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Judgments citing 194 ITR 548 (Born) Inventors Industrial Corpn v. CIT

DCIT, New Delhi vs. Sh. Sanjeev Kumar, New Delhi

In the result, the appeal of Revenue is dismissed

ITA 3740/DEL/2013[1995-96]Status: DisposedITAT Delhi13 Jan 2023AY 1995-96

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 1995-96] Shri Sanjeev Kumar, Vs Acit, C/O-Shri Hari Goel, Circle-37(1), Up-26, Pitam Pura, New Delhi. New Delhi-110088. Pan-Aekpg4102M Appellant Respondent [Assessment Year : 1995-96] Dcit, Vs Shri Sanjeev Kumar, Circle-37(1), C/O-Shri Hari Goel, New Delhi. Up-26, Pitam Pura, New Delhi-110088. Pan-Aekpk3363A Appellant Respondent Appellant By Shri Salil Agarwal, Sr.Adv. & Shri Shailesh Gupta, Ca Respondent By Shri H.K.Choudhary, Cit Dr Date Of Hearing 04.01.2023 Date Of Pronouncement 13.01.2023 Order

Section 143(2)Section 143(3)Section 147Section 148Section 234A

…order of Tribunal has acquired finality overlooks the following judicial pronouncements relied upon by the appellant: a) 113 ITR 22 (Guj) P.V. Doshi vs. CIT b) 194 ITR 548 (Born) Inventors Industrial Corpn. Vs. CIT c) 281 ITR 366 (All) Abdul Majid vs. CIT d) 21 SOT 440 (Kol) Pearless Ge. Fin. & Inv. Co. Ltd. vs. ACIT e) 127 ITD 160™ (Chennai) Hemal Knitting Industries vs. JCIT f) ITA No. 2638/2005 (Kar) dated 5.4.2010 CIT v Mis PaiVaibhav Hotels (P) Ltd 2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in upholding the addition of Rs. 4,51,930/- representing 5% o…

Sh. Sanjeev Kumar, Delhi vs. ACIT, New Delhi

In the result, the appeal of Revenue is dismissed

ITA 2658/DEL/2013[1995-96]Status: DisposedITAT Delhi13 Jan 2023AY 1995-96

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 1995-96] Shri Sanjeev Kumar, Vs Acit, C/O-Shri Hari Goel, Circle-37(1), Up-26, Pitam Pura, New Delhi. New Delhi-110088. Pan-Aekpg4102M Appellant Respondent [Assessment Year : 1995-96] Dcit, Vs Shri Sanjeev Kumar, Circle-37(1), C/O-Shri Hari Goel, New Delhi. Up-26, Pitam Pura, New Delhi-110088. Pan-Aekpk3363A Appellant Respondent Appellant By Shri Salil Agarwal, Sr.Adv. & Shri Shailesh Gupta, Ca Respondent By Shri H.K.Choudhary, Cit Dr Date Of Hearing 04.01.2023 Date Of Pronouncement 13.01.2023 Order

Section 143(2)Section 143(3)Section 147Section 148Section 234A

…order of Tribunal has acquired finality overlooks the following judicial pronouncements relied upon by the appellant: a) 113 ITR 22 (Guj) P.V. Doshi vs. CIT b) 194 ITR 548 (Born) Inventors Industrial Corpn. Vs. CIT c) 281 ITR 366 (All) Abdul Majid vs. CIT d) 21 SOT 440 (Kol) Pearless Ge. Fin. & Inv. Co. Ltd. vs. ACIT e) 127 ITD 160™ (Chennai) Hemal Knitting Industries vs. JCIT f) ITA No. 2638/2005 (Kar) dated 5.4.2010 CIT v Mis PaiVaibhav Hotels (P) Ltd 2. That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in upholding the addition of Rs. 4,51,930/- representing 5% o…

Asstt.Commissioner of Income Tax 1(2), Raipur (Cg) vs. M/S Maruti Clean Coal & Power Ltd, Raipur(Cg)

ITA 98/BIL/2012[2004-05]Status: DisposedITAT Raipur07 Mar 2018AY 2004-05

Bench: Shri N.K. Billaiya & Shri Ram Lal Negi)

For Appellant: Shri P.K. Mishra, D.RFor Respondent: Shri Salil Kapoor, Adv. , Raman
Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 153ASection 68

…at the time of search. Strong reliance was placed in on the decision of the Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and the decision of the Tribunal Kolkata Bench in the case of Peerless General Finance and Investment Company Ltd. 21 SOT 440. 11 & C.O. No. 01/RPR/16 and Others . A.Y. 2004-05 21. We have given a thoughtful consideration to the orders of the authorities below. We will first adhere to the challenge of the assessment on the ground that no incriminating material was found at the time of search. To this extent, there is no dispute because neither the Assessing Officer nor…

194 ITR 548 (Born) Inventors Industrial Corpn v. CIT (21 SOT 440) — Cited in 3 Judgments | BharatTax