2In Kothari Metals v. ITO

140 DTR 150High Court#13394 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

third party informationjdasection 158bcsection 69blive linkinterest u/s 234bsection 260ainterest u/s 234aon-moneysection 132(1)section 149documents seized

Judgments citing 2In Kothari Metals v. ITO

Asha Sharma, Jaipur vs. ITO, Ward-2(3), Jaipur

ITA 22/JPR/2021[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

Shri Suresh Kumar Chawla, Jaipur vs. ITO, Ward -6(3), Jaipur

ITA 8/JPR/2020[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

Shri Bhagwati Prasad Sharma, Dausa vs. Income Tax Officer, Ward, Dausa

ITA 27/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

Smt. Saroj Dhaka, Jaipur vs. ITO, Ward-6(3), Jaipur

ITA 1345/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

Shri Kailash Chand Gehlot, Jaipur vs. ITO, Ward-5(3) Jaipur

ITA 1279/JPR/2019[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

Shri Shrinivas Tripathi, Ajmer vs. Income Tax Officer, Ajmer

ITA 471/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

Shri Arvind Kumar Sengwa, Ajmer vs. Income Tax Officer, Ward-2-1, Ajmer

ITA 1123/JPR/2018[2009-10]Status: DisposedITAT Jaipur06 Mar 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 143(3)Section 147Section 234BSection 250

…TO that income of appellant has escaped assessment - In the absence of a direct nexus or live link, such confessional statement will not constitute a relevant material justifying the reopening of assessment. 2.5.2In Kothari Metals v/s ITO (2015) 377 ITR 581/ 140 DTR 150 (Karn HC) held that the statement of some other person which was recorded was the basis of reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. 2.5.3. In CIT v/s Kamdhenu Steel & Alloys Ltd. (2014) 68 DTR 38/361 ITR 220 (Delhi HC) held that notice issued after the expiry of four years…

2In Kothari Metals v. ITO (140 DTR 150) — Cited in 7 Judgments | BharatTax