4 SCC 118; Metroark Ltd. v. Commissioner of Central Excise, Calcutta

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

…read. (See: Madan Lal v. Mst. Gopi [1980] 4 SCC 255; Narendra Gopal Vidyarthi v. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) v. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. v. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission v. CESC Ltd. [2002] 8 SCC 715).' 13. Further, in Mangalore Ganesh Beedi Works case (supra) the Supreme Court has held as follows: '19. xxx There is a clear finding of fact by the Tribunal that the legal expenses incurred by the assessee were for protecting its business and that the expenses were incur…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

…read. (See: Madan Lal v. Mst. Gopi [1980] 4 SCC 255; Narendra Gopal Vidyarthi v. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) v. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. v. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission v. CESC Ltd. [2002] 8 SCC 715).' 13. Further, in Mangalore Ganesh Beedi Works case (supra) the Supreme Court has held as follows: '19. xxx There is a clear finding of fact by the Tribunal that the legal expenses incurred by the assessee were for protecting its business and that the expenses were incur…

ACIT, CIRCLE-1, BHARUCH vs. BELL CERAMICS LTD, BHARUCH

In the result, the appeal filed by the Revenue is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.577/SRT/2019 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The ACIT, Circle-1, Vs. Bell Ceramics Ltd., Bharuch. Village. Dopra, Taluka. Amod, District. Bharuch, Bharuch-392230. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB9403B Revenue/Appellant Assessee/Respondent Assessee by : Ms Amrin Pathan, AR Revenue by : Shri H. P. Meena, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 05/04/2022 घोषणाक"तार"ख/Date of Pronouncement : 05/04/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captio…

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN,

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

…1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 13TH DAY OF JULY, 2016 PRESENT THE HON’BLE MR.JUSTICE ANAND BYRAREDDY AND THE HON’BLE MR.JUSTICE RAGHVENDRA S. CHAUHAN INCOME TAX APPEAL NO. 5029/2011 C/W INCOME TAX APPEAL NO. 5030/2011 INCOME TAX APPEAL NO.5029/2011: BETWEEN: 1. The Commissioner of Income Tax Khemjibai Complex, Dr. Ambedakar Road, Belgaum. 2. Assistant Commissioner of Income Tax Central Circle –1, Belgaum. … APPELLANTS (Shri Ameet Kumar Deshpande, Advocate) AND: M/s. Bahubali Neminath Muttin Main Road at Post Chandachan 2 Taluk Indi, District Bijapur – 586 205. … RESPONDENT (…

THE COMMISSIONER OF INCOME TAX, vs. M/S BAHUBALI NEMINATH MUTTIN

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

…Madan Lal Vs. Mst. Gopi & Anr. [19800 4 SCC 255; Narendra Gopal Vidyarthi Vs. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) Vs. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. Vs. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission Vs. CESC Ltd. [2002] 8 SCC 715).” 20. Further, in Mangalore Ganesh Beedi works case supra the Supreme Court has held as follows: “19. xxx There is a clear finding of fact by the Tribunal that the legal expenses incurred by the assessee were for protecting its business and that the expenses were incurr…

THE COMMISSIONER OF INCOME TAX vs. M/S BAHUBALI NEMINATH MUTTIN

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

…Madan Lal Vs. Mst. Gopi & Anr. [19800 4 SCC 255; Narendra Gopal Vidyarthi Vs. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) Vs. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. Vs. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission Vs. CESC Ltd. [2002] 8 SCC 715).” 21. Further, in Mangalore Ganesh Beedi works case supra the Supreme Court has held as follows: “19. xxx There is a clear finding of fact by the Tribunal that the legal expenses incurred by the assessee were for protecting its business and that the expenses were incurr…

CHANDNA IMPEX P.LTD. vs. COMMR.OF CUSTOMS

The appeal is partly allowed to the extent indicated

…(i) the courts below have ignored material evidence or acted on no evidence; (ii) the courts have drawn wrong inferences from proved facts by applying the law erroneously; or (iii) the courts have wrongly cast the burden 3 (2002) 8 SCC 715 4 (2004) 12 SCC 505 5 (2007) 4 SCC 118 6 (2009) 3 SCC 287 7 (2006) 5 SCC 545 8 AIR 1962 SC 1314 8 of proof. When we refer to “decision based on no evidence”, it not only refers to cases where there is a total dearth of evidence, but also refers to any case, where the evidence, taken as a whole, is not reasonably capable of supporting the finding”. 11…

VIJAY KUMAR TALWAR vs. COMMNR. OF INCOME TAX, DELHI

The appeals are dismissed

…ed by the assessee in his books of account. In the absence of any cogent evidence, a bald explanation furnished by the assessee about the source of the credits in question viz., realisation 4 (1980) 4 SCC 255 5 (2009) 3 SCC 287 6 (2007) 4 SCC 118 7 (2004) 12 SCC 505 8 (2002) 8 SCC 715 1 from the debtors of the erstwhile firm, in the opinion of the assessing officer, was not satisfactory. It is well settled that in view of Section 68 of the Act, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income tax as the income of the assessee o…

COMMNR. OF CUSTOMS (PREVENTIVE) vs. VIJAY DASHARATH PATEL

The appeals are allowed

…be different that only on the same set of facts the higher court takes a different view. {See Collector of Customs, Bombay vs. Swastic Woollens (P) Ltd. & Ors. [(1988) Supp. SCC 796]; and Metroark Ltd. vs. Commissioner of Central Excise, Calcutta [(2004) 12 SCC 505].} Even in a case where evidence is misread, the High Court would have power to interfere. {See West Bengal Electricity Regulatory Commission vs. CESC Ltd. [(2002) 8 SCC 715]; and also Commissioner of Customs, Mumbai vs. Bureau Veritas & Ors. [(2005) 3 SCC 265].} http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 9 of 12 In M…