49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT

76 ITR 362High Court1970#14410 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 5(2)(b)section 5(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 250(4)borrowed satisfactionadmission of additional evidenceshare application moneytangible materialrule 46anon-resident

Judgments citing 49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Snowshine Realtors Pvt.Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…on of India V. CIT (1996) 219 ITR 410, (xx) 418 (SC) Sreelekha Banerjee V. CIT (1963) 49 ITR 112. 120 (SO) (xxi) D.Yasodamma, Gudur V. CIT (1968) 70 ITR 515, 517 (AP) (xxii) Anil Kumar Singh V. CIT (1972) 84 ITR 307 (Cal) (xxiii) Abu Bucker Sait V. CIT (1970) 76 ITR 362 (Mad) (xxiv) Bhagavan Prasad Mishra V. CIT (1959) 35 ITR 97 (Orissa) (xxv) Tolaram Daga V. CIT (1966) 59 ITR 632 (Assam) (xxvi) (xxvii) CIT V. Daulat Ram Rawatmull (1973) 87 ITR 349 (SC) Sarogi Credit Corporation V. CIT (1976) 103 ITR 344 (Pat) . (xxix) Commissioner of Income Tax V. Shiv Dhooti Pearls & Investments Ltd (2015) 64 Taxmann.com 329 (D…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…on of India V. CIT (1996) 219 ITR 410, (xx) 418 (SC) Sreelekha Banerjee V. CIT (1963) 49 ITR 112. 120 (SO) (xxi) D.Yasodamma, Gudur V. CIT (1968) 70 ITR 515, 517 (AP) (xxii) Anil Kumar Singh V. CIT (1972) 84 ITR 307 (Cal) (xxiii) Abu Bucker Sait V. CIT (1970) 76 ITR 362 (Mad) (xxiv) Bhagavan Prasad Mishra V. CIT (1959) 35 ITR 97 (Orissa) (xxv) Tolaram Daga V. CIT (1966) 59 ITR 632 (Assam) (xxvi) (xxvii) CIT V. Daulat Ram Rawatmull (1973) 87 ITR 349 (SC) Sarogi Credit Corporation V. CIT (1976) 103 ITR 344 (Pat) . (xxix) Commissioner of Income Tax V. Shiv Dhooti Pearls & Investments Ltd (2015) 64 Taxmann.com 329 (D…

Assistant Commissioner of Income Tax Central Circle-1-(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…on of India V. CIT (1996) 219 ITR 410, (xx) 418 (SC) Sreelekha Banerjee V. CIT (1963) 49 ITR 112. 120 (SO) (xxi) D.Yasodamma, Gudur V. CIT (1968) 70 ITR 515, 517 (AP) (xxii) Anil Kumar Singh V. CIT (1972) 84 ITR 307 (Cal) (xxiii) Abu Bucker Sait V. CIT (1970) 76 ITR 362 (Mad) (xxiv) Bhagavan Prasad Mishra V. CIT (1959) 35 ITR 97 (Orissa) (xxv) Tolaram Daga V. CIT (1966) 59 ITR 632 (Assam) (xxvi) (xxvii) CIT V. Daulat Ram Rawatmull (1973) 87 ITR 349 (SC) Sarogi Credit Corporation V. CIT (1976) 103 ITR 344 (Pat) . (xxix) Commissioner of Income Tax V. Shiv Dhooti Pearls & Investments Ltd (2015) 64 Taxmann.com 329 (D…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Mars Realtors P. Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7180/MUM/2016[2013-14]Status: DisposedITAT Mumbai05 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…I1Hindusthan Tea Trading Co. Ltd. v .CIT (2003) 263 ITR 289, 293 (Cal). [Sreelekha Banerjee v. CIT, (1963) 49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT, (1972) 84 ITR 307 (Cal); Abu Bucker Sait v CIT, (1970) 76 ITR 362 (Mad).In this background, the CIT(A) deleted the addition made by the Assessing Officer u/s 68 of the Act. 23. In the above paras, we have noted the findings of the CIT(A) in some detail, only to show that the CIT(A) has appropriately dealt with the : 16 : ITA Nos. 7177 to 7180/Mum/2016 various objections raised by the Assessing Officer and dele…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dev Land and Housing P.Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7179/MUM/2016[2013-14]Status: DisposedITAT Mumbai05 Apr 2019AY 2013-14

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…I1Hindusthan Tea Trading Co. Ltd. v .CIT (2003) 263 ITR 289, 293 (Cal). [Sreelekha Banerjee v. CIT, (1963) 49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT, (1972) 84 ITR 307 (Cal); Abu Bucker Sait v CIT, (1970) 76 ITR 362 (Mad).In this background, the CIT(A) deleted the addition made by the Assessing Officer u/s 68 of the Act. 23. In the above paras, we have noted the findings of the CIT(A) in some detail, only to show that the CIT(A) has appropriately dealt with the : 16 : ITA Nos. 7177 to 7180/Mum/2016 various objections raised by the Assessing Officer and dele…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dev Land and Housing P.Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7178/MUM/2016[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…I1Hindusthan Tea Trading Co. Ltd. v .CIT (2003) 263 ITR 289, 293 (Cal). [Sreelekha Banerjee v. CIT, (1963) 49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT, (1972) 84 ITR 307 (Cal); Abu Bucker Sait v CIT, (1970) 76 ITR 362 (Mad).In this background, the CIT(A) deleted the addition made by the Assessing Officer u/s 68 of the Act. 23. In the above paras, we have noted the findings of the CIT(A) in some detail, only to show that the CIT(A) has appropriately dealt with the : 16 : ITA Nos. 7177 to 7180/Mum/2016 various objections raised by the Assessing Officer and dele…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Dev Land and Housing P.Ltd, Mumbai

Appeals of the Revenue are dismissed

ITA 7177/MUM/2016[2009-10]Status: DisposedITAT Mumbai05 Apr 2019AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri T. Kipgen, CIT-DRFor Respondent: Shri Vijay Mehta
Section 132(1)Section 132(4)Section 143(3)Section 68

…I1Hindusthan Tea Trading Co. Ltd. v .CIT (2003) 263 ITR 289, 293 (Cal). [Sreelekha Banerjee v. CIT, (1963) 49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT, (1972) 84 ITR 307 (Cal); Abu Bucker Sait v CIT, (1970) 76 ITR 362 (Mad).In this background, the CIT(A) deleted the addition made by the Assessing Officer u/s 68 of the Act. 23. In the above paras, we have noted the findings of the CIT(A) in some detail, only to show that the CIT(A) has appropriately dealt with the : 16 : ITA Nos. 7177 to 7180/Mum/2016 various objections raised by the Assessing Officer and dele…

49 ITR (SC) 112, 120, 121, D. YasodammaGudur v. CIT, (1968) 70 ITR (AP): Anil Kumar Singh v. CIT (76 ITR 362) — Cited in 7 Judgments | BharatTax