30 TW 228 (Jd). Ashok Kumar Soni v. DCIT

72 TTJ 323Income Tax Appellate Tribunal2001#25561 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2020 to 2024.

Judgments citing 30 TW 228 (Jd). Ashok Kumar Soni v. DCIT

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16

Section 139Section 143Section 153A

…search and survey proceedings has a strong evidentiary value and is binding on a person, who makes it. 6.5.8 Other Decisions Relied upon by the Appellant The Decisions relied upon the Appellant are discussed as under - Relying on the decisions referred as 72 TTJ 323 (Jd), 73 ITD 434 (Chd) & 63 TTJ 236 (Del) it is argued that it is trite law that the person making an admission is not always bound by it but, if shown that it was due to ambiguity, under tension or was against the facts. it can always be retracted. As discussed admission under oath on the basis of incriminating documents found during the search…

M/S Murlidhar Deendyal, Jaipur vs. Income Tax Officer, Ajmer

In the result, the AO is directed to restrict the penalty to Rs 28,240/- and the remaining penalty is hereby directed to be deleted

ITA 1389/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Aug 2020AY 2010-11

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Ms. Chanchal Meena (Addl.CIT)

Section 133ASection 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1389/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Murlidhar Deen Dayal, ITO, Vs. Lal Kothi, Kesar Ganj, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFM0693D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Hemang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Ms. Ch…

Murlidhar Deendyal, Jaipur vs. ITO, Ajmer

In the result, appeal of the assessee is allowed in part

ITA 329/JPR/2016[2010]Status: DisposedITAT Jaipur17 Feb 2020

For Appellant: Shri Hemang Gargieya (Adv)For Respondent: Shri Manmohan Kandpal (ACIT)

Section 133ASection 143(3)Section 234B

…r Bench of ITAT has already been taking this view in the case of ITO vs. Suresh Chandra Koolwal (2004) 32 TW 23 (Jp). Various Benches of the ITAT have taken similar view such as in the cases of R. K. synthetics 30 TW 228 (Jd). Ashok Kumar Soni vs. DCIT (2001) 72 TTJ 323 (Jd), Karam Chand vs. ACIT (2000) 73 ITD 434 (Chd): (2000) 68 TTJ 789 (Chd) & Rishab Kumar Jain vs. ACIT (1999) 63 TTJ 236 (Del). In the case of Rajesh Jain v/s DCIT (2006) 100 TTJ 929 (Del), held that computation of undisclosed income solely on the basis of confessional statement of the assessee was not justified. 12. In view of the above facts a…