3 (Del); Banaras Chemicals Factory vs. CIT, (1977) 108 ITR 96 (All), Ayyasami Nadar & Bros. v. CIT

114 ITR 124High Court1978#22169 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing 3 (Del); Banaras Chemicals Factory vs. CIT, (1977) 108 ITR 96 (All), Ayyasami Nadar & Bros. v. CIT

SANSUI STEELS P.LTD,MUMBAI vs. ITO 7(2)(2), MUMBAI

ITA 1403/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Nov 2017AY 2008-09

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 Sansui Steel Pvt. Ltd. Ito-7(2)(2), 401-C, Gokul Building, Room No. 621-A, Vs. 80A Baroda Street, Ayakar Bhavan, M.K. Iron Market, S.T. Road, Marg, Carnac Bunder, Mumbai-400020. Mumbai-400009 Pan No.Aaacs8834K Appellant Respondent Assessee By : Mr. K. Gopal & Ms. Neha Paranjpe, Ar Revenue By : Mr. Rajesh Kumar Yadav, Dr Date Of Hearing : 27/09/2017 Date Of Pronouncement : 30/11/2017

For Appellant: Mr. K. Gopal & Ms. Neha Paranjpe, ARFor Respondent: Mr. Rajesh Kumar Yadav, DR

Section 132Section 143(3)Section 148Section 271(1)(c)Section 68

…void prolixity, to refer only a few decisions. These are : Durga Timber Works vs. CIT, (1971) 79 ITR 63 (Del); Banaras Chemicals Factory vs. CIT, (1977) 108 ITR 96 (All), Ayyasami Nadar & Bros. vs. CIT, (1956) 30 ITR 565 (Mad); India Sea Foods vs. CIT, (1978) 114 ITR 124 (Ker); H.V. Venugopal Chettiar vs. CIT, (1985) 153 ITR 376 (Mad); Western Automobiles (India) vs. CIT, (1978) 112 ITR 1048 (Bom); CIT vs. Krishna & Co., (1979) 120 ITR 144 (Mad); CIT vs. P.B. Shah & Co. Pr. Ltd. (1978) 113 ITR 587 (Cal); CIT vs. Dr. R.C. Gupta & Co. (1980) 122 ITR 567 (Raj). 11.3 In Mak Data Pvt. Ltd. (supra), their Lordships of…

ACIT, CC-X, KOLKATA, KOLKATA vs. M/S CONCAST STEEL & POWER LTD., KOLKATA

In the result, revenue’s appeal stands dismissed

ITA 1487/KOL/2012[2008-09]Status: DisposedITAT Kolkata16 Sept 2016AY 2008-09

Bench: Hon’Ble Shri Waseem Ahmed & Shri K.Narasimha Chary

Section 133ASection 143(3)Section 15Section 153CSection 271(1)(c)Section 69C

…002) 175 CTR (Mad) 62 : (2000) 241 ITR 825 (Mad), CIT vs. Jugal Kishore Har Gopaldas (2000) 161 CTR (Ker) 74 : (2000) 243 ITR 220 (Ker) and CIT vs. Suresh Chandra Mittal (2001) 170 CTR (SC) 182 : (2001) 251 ITR 9 (SC) relied on; India Sea Foods vs. CIT (1978) 114 ITR 124 (Ker), CIT vs. E.V. Rajan (1987) 61 CTR (Mad) 121 : (1985) 151 ITR 189 (Mad) and H.V. Venugopal Chettiar vs. CIT (1985) 153 ITR 376 (Mad) distinguished. Assessee could not be said to have concealed her income merely because she surrendered certain amount to buy peace with the Department as she could not adduce documentary evidence in support of…

M/S STAR GOLD PVT. LTD.,MUMBAI vs. ASST CIT, CIR -5(3), MUMBAI

ITA 2655/MUM/2013[2009-10]Status: DisposedITAT Mumbai01 Jan 2016AY 2009-10

For Appellant: Shri Anil Sathe (AR)For Respondent: Shri M.M. Utture (DR)

Section 143(1)Section 143(3)Section 24Section 24(1)Section 254(1)Section 271Section 271(1)(c)Section 32

…आयकर अपीलीय अिधकरण, ‘ई’ खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “E” BENCH सव"ी राजे", लेखा सद" एवं संदीप गोसांई, "ाियक सद" Before S/Sh. Rajendra,Accountant Member & Sandeep Gosain,Judicial Member आयकर अपील सं/.ITA No.2655/M/2013,िनधा"रण वष"/Assessment Year-2009-10 M/s. Star Gold Pvt. Ltd. ACIT- Ward-5(3) Mukund M. Chitale & Co. CA Mumbai. 205,Agarwal,Shyamkamal“A”Building, Vs. Vile-Parle (E),Mumbai-400 057. PAN:AAICS 3712 N (अपीलाथ" /Appellant) (""थ" / Respondent) िनधा"रती ओर से/Assessee by : Shri Anil Sathe (AR) राज" की ओर से/ Revenue by : Shri M.M. Utture (DR) सुनवाई की तारीख / Date of Hearing…