306 ITR 27 (Del) CIT v. Rajesh Kumar

315 ITR 265High Court2009#2636 most cited

What is 306 ITR 27 (Del) CIT v. Rajesh Kumar authority for?

An assessment order is unsustainable if the Assessing Officer has not discharged the burden of proof by conducting appropriate investigation, and has merely relied on the observations of the Investigation wing.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Also referred to as

CIT v. Rajesh Kumar · 306 ITR 27 (Del) · assessment order · copy paste · investigation wing · appraisal report · burden of proof · unsustainable addition

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 66section 153a proceedingssection 60section 63section 2(14)(iii)section 115aaudi alteram partempermanent account numbermli

Judgments citing 306 ITR 27 (Del) CIT v. Rajesh Kumar

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…Commissioner of Income-tax v. Independent Media (P) Ltd [2012] 25 taxmann.com 276 (Delhi) ITA No. 456 of 2011; d. Commissioner of Income-tax v. Ashwani Gupta [2010] 322 ITR 396 (DELHI); e. Commissioner of Income-tax v. Jindal Vegetables Products Ltd [2009] 315 ITR 265 (DELHI); f. Commissioner of Income-tax v. S.M. Aggarwal [2007] 293 ITR 43 (Delhi); g. Commissioner of Income-tax, Delhi v. SMC Share Brokers Ltd [2007] 159 TAXMAN 306 (DELHI); h. HR Mehta v. Assistant Commissioner of Income-tax ITA No. 58 of 2001 (Bombay HC); i. Multitex Filtration Engineers (P.) Ltd v. Deputy Commissioner of Income Circle-5(1),…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…Commissioner of Income-tax v. Independent Media (P) Ltd [2012] 25 taxmann.com 276 (Delhi) ITA No. 456 of 2011; d. Commissioner of Income-tax v. Ashwani Gupta [2010] 322 ITR 396 (DELHI); e. Commissioner of Income-tax v. Jindal Vegetables Products Ltd [2009] 315 ITR 265 (DELHI); f. Commissioner of Income-tax v. S.M. Aggarwal [2007] 293 ITR 43 (Delhi); g. Commissioner of Income-tax, Delhi v. SMC Share Brokers Ltd [2007] 159 TAXMAN 306 (DELHI); h. HR Mehta v. Assistant Commissioner of Income-tax ITA No. 58 of 2001 (Bombay HC); i. Multitex Filtration Engineers (P.) Ltd v. Deputy Commissioner of Income Circle-5(1),…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…Commissioner of Income-tax v. Independent Media (P) Ltd [2012] 25 taxmann.com 276 (Delhi) ITA No. 456 of 2011; d. Commissioner of Income-tax v. Ashwani Gupta [2010] 322 ITR 396 (DELHI); e. Commissioner of Income-tax v. Jindal Vegetables Products Ltd [2009] 315 ITR 265 (DELHI); f. Commissioner of Income-tax v. S.M. Aggarwal [2007] 293 ITR 43 (Delhi); g. Commissioner of Income-tax, Delhi v. SMC Share Brokers Ltd [2007] 159 TAXMAN 306 (DELHI); h. HR Mehta v. Assistant Commissioner of Income-tax ITA No. 58 of 2001 (Bombay HC); i. Multitex Filtration Engineers (P.) Ltd v. Deputy Commissioner of Income Circle-5(1),…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…Commissioner of Income-tax v. Independent Media (P) Ltd [2012] 25 taxmann.com 276 (Delhi) ITA No. 456 of 2011; d. Commissioner of Income-tax v. Ashwani Gupta [2010] 322 ITR 396 (DELHI); e. Commissioner of Income-tax v. Jindal Vegetables Products Ltd [2009] 315 ITR 265 (DELHI); f. Commissioner of Income-tax v. S.M. Aggarwal [2007] 293 ITR 43 (Delhi); g. Commissioner of Income-tax, Delhi v. SMC Share Brokers Ltd [2007] 159 TAXMAN 306 (DELHI); h. HR Mehta v. Assistant Commissioner of Income-tax ITA No. 58 of 2001 (Bombay HC); i. Multitex Filtration Engineers (P.) Ltd v. Deputy Commissioner of Income Circle-5(1),…