5. NIRMALA L.M1'.717A v. CIT

136 STC 292High Court#3766 most cited

What is 5. NIRMALA L.M1'.717A v. CIT authority for?

The court determined that oral admissions made during a search, without corroborating evidence, are insufficient to prove that fixed deposits belong to a particular individual.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2023.

Also referred to as

Nirmala L.M.1'.717A v. CIT · 136 STC 292 · oral admission · search · FDR · evidence · onus of proof · income tax

Judgments citing 5. NIRMALA L.M1'.717A v. CIT

Shri Kenche Kumar, Hospet vs. Assistant Commissioner of Income Tax, Central Circle- 2(1), Bangalore

In the result, the appeal filed by assessee stands partly allowed for statistical purposes

ITA 46/BANG/2023[2010-2011]Status: DisposedITAT Bangalore27 Jun 2023AY 2010-2011

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11 Shri Kenche Kumar, The Assistant Door No. 847, 21St Ward, Commissioner Of Bellary Road, Income Tax, Opp. Lucky Tyres, Hospet, Vs. Central Circle – Bellary – 583 201. 2(1), Pan: Avspk7166L Bangalore. Appellant Respondent

For Appellant: Shri V. Srinivasan, Advocate
Section 143(3)Section 147Section 148Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 Shri Kenche Kumar, The Assistant Door No. 847, 21st Ward, Commissioner of Bellary Road, Income Tax, Opp. Lucky Tyres, Hospet, Vs. Central Circle – Bellary – 583 201. 2(1), PAN: AVSPK7166L Bangalore. APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate : Smt. Supriya Rao .O.N, Addl. Revenue by CIT (DR) Date of Hearing : 22-06-2023 Date of Pronouncement : 27-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by as…

Jayesh S Mehta vs. The Deputy Commissioner of Income Tax

In the result, we do not find any merit in the

ITA/1/2010HC Karnataka08 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 132Section 143(3)Section 158BSection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE RAVI V.HOSMANI I.T.A. NO.1 OF 2010 BETWEEN: SRI. JAYESH S. MEHTA PROP: SHANTHILAL O MEHTA No.6, R.M.C. YARD TIPTUR. ... APPELLANT (By Sri. SHANKAR A, SENIOR COUNSEL FOR Sri. M. LAVA, ADV.) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, RAMAKRISHNA NAGAR KUNIGAL ROAD, TUMKUR-572 102. ... RESPONDENT (By Sri. K.V. ARAVIND, ADV.) - - - THIS I.T.A. IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 AR…

Sri. E.Krishnamurthy (Ind), Puttur vs. DCIT-Central Circle, Bangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1798/BANG/2016[2009-2010]Status: DisposedITAT Bangalore26 Nov 2018AY 2009-2010

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 996/BANG/2012[2008 - 09]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 995/BANG/2012[2007 - 08]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 994/BANG/2012[2006 - 07]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 992/BANG/2012[2004 - 05]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 991/BANG/2012[2003 - 04]Status: DisposedITAT Bangalore26 Nov 2018

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

DCIT, Mangalore vs. E Ramesh Upadhyaya HUF, Dakshina Kannada

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 987/BANG/2012[1999-2000]Status: DisposedITAT Bangalore26 Nov 2018AY 1999-2000

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 983/BANG/2012[2008-09]Status: DisposedITAT Bangalore26 Nov 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 982/BANG/2012[2007-08]Status: DisposedITAT Bangalore26 Nov 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 981/BANG/2012[2006-07]Status: DisposedITAT Bangalore26 Nov 2018AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy (HUF) vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 980/BANG/2012[2003-04]Status: DisposedITAT Bangalore26 Nov 2018AY 2003-04

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 979/BANG/2012[2005-06]Status: DisposedITAT Bangalore26 Nov 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 978/BANG/2012[2004-05]Status: DisposedITAT Bangalore26 Nov 2018AY 2004-05

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 977/BANG/2012[2003-04]Status: DisposedITAT Bangalore26 Nov 2018AY 2003-04

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 976/BANG/2012[2002-03]Status: DisposedITAT Bangalore26 Nov 2018AY 2002-03

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 975/BANG/2012[2001-02]Status: DisposedITAT Bangalore26 Nov 2018AY 2001-02

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Krishna Murthy vs. DCIT

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 974/BANG/2012[2000-01]Status: DisposedITAT Bangalore26 Nov 2018AY 2000-01

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

Sri. E. Vidyaranya (HUF), Dakshina Kannada vs. DCIT, Mangalore

In the result, appeals of the Revenue in the case of Ramesh Upadhyay in ITA Nos

ITA 1034/BANG/2012[2008-09]Status: DisposedITAT Bangalore26 Nov 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri G. Manjunatha

Section 132

…RANT reported in 263 ITR 169 [Gaul; 3. CIT V. ASHOK KUMAR SONI reported in 291 ITR 172 [Raj]; 4. MA YNAK PODDAR [11U11 reported in 262 ITR 633 [Cal]; 5. NIRMALA L.M1'.717A V. CIT reported in 269 ITR I [Born] 6. BlIANDARI METALS AND ALLOYS P. LTD., reported in 136 STC 292 [Karl 7. CIT V. MR.P.FIRM.MUAR reported in 56 ITR 67 [SC] 8. S.R.KOSHTI V. CIT reported in 276 ITR 167 [Gull 9. KAILASHBEN MANHARLAL CHOKSHI reported in 174 Taxman 466 [Karl” ITA Nos. 987, 991, 992, 994 to996/Bang/2012, C. O. No. 28, 29, 32, 33, 35, 36, 37/Bang/2013, ITA Nos. 974 to 983/Bang/2012, ITA No. 1798/Bang/2016, ITA Nos. 1024 to 1034/Ba…

5. NIRMALA L.M1'.717A v. CIT (136 STC 292) — Cited in 31 Judgments | BharatTax