454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah v. ACIT

97 ITD 361Income Tax Appellate Tribunal2005#5320 most cited

What is 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah v. ACIT authority for?

The ITAT decision in Surinder Pal Verma V. ACIT is cited as authority for a legal principle, along with several other cases, in proceedings related to income tax law. The exact legal principle is not explicitly stated but implied to be in line with the other cited judgments.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Surinder Pal Verma V. ACIT · 89 ITD 129 · Smt. Ranjnaben Mansukhlal Shah v. ACIT · 97 ITD 361 · ITAT · Assessment Procedure · CIT v. N. Swamy · CIT v. Radha Kishan Goel

Sections most often in play

Section 143(3)Section 147Section 132(4)Section 37(1)Section 133(6)Section 69ASection 153ASection 153C

Issues it is cited on

gaarsection 65(b)section 181section 194qsection 132(5)section 100section 153(c)(1)section 193section 65b(4)section 158bb(1)section 94abatement of assessment

Judgments citing 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah v. ACIT

ACIT, Circle-1, Jodhpur vs. M/S. Vishnu Prakash R Pugalia, Jodhpur

In the result, this appeal of the Revenue is dismissed

ITA 9/JODH/2019[2013-14]Status: DisposedITAT Jodhpur01 Feb 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Vishnu Prakash R Pugalia, Circle-1, P. No. 22, Subhash Colony, New Jodhpur. Pali Road, Bhagat Ki Kothi, Jodhpur. Pan No. Aadfv 4672 J

…157 (Mad.) (iii) Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 (SC). (iv) Chawla Brothers (P.) Ltd. v. Asstt. CIT [2011] 43 SOT 651 (Mum.) (v) Ramakrishnaiah vs. ITO [2010] 39 SOT 379 (HYD.) (vi) Ashok Manilal Thakkar vs ACIT — [2005] 97 ITD 361 (AHD.) He has further submitted that from the evidence and documents submitted during the assessment proceedings it is established that the alleged unaccounted work receipt and unaccounted expenses are duly been recorded in the regular books of account and the partner has admitted due to some inadvertent mistake and lack of knowledge. The addition…

M/S. Ashok & Co., New Delhi vs. CIT, New Delhi

The appeal of the assessee is allowed

ITA 312/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Oct 2016AY 2009-10

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-312/Del/2014 (Assessment Year 2009-10)

Section 133A

…Dhingra Metal Works 2010 TIOL 693 HC Del-IT iii) Paul Mathews & Sons V CIT 263 ITR 101 (Ker) iv) Kader Khan 300 ITR 157 (Mad) v) S Arjun Singh V CWT 1989 175 ITR 91 vi) Asst. CIT V Monorajyam 1996 54 TTJ 97 (Coch) vii) Ashok Manilal Thakkar V A. CIT 2005 97 ITD 361(Ahd) 7. The Ld. AR further submitted that vide instruction no. F. No. 286/2/2003-IT (Inv) dated March 10, 2003; the Board has pointed the instances where the assessee has been forced to confess undisclosed income during the course of search, seizure and survey operation. Such confession, if not based upon credible evidence are later retracted by…