9 Asian Paints Ltd. v. DCIT

94 Taxmann.com 325Supreme Court of India2018#706 most cited

What is 9 Asian Paints Ltd. v. DCIT authority for?

The rigour of the rules of evidence contained in the Evidence Act is not applicable before the tax authorities.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

9 Asian Paints Ltd. v. DCIT · SC · 2018 · Evidence Act · rules of evidence · tax authorities · natural justice · burden of proof

Sections most often in play

Section 143(3)Section 147Section 133(6)Section 148Section 68Section 69CSection 145(3)Section 37(1)

Issues it is cited on

third party informationsection 158bblive linkentry operatorrejection of books of accountsurvey under section 133asection 145(3)accommodation entryappeal before cit(a)section 145principal commissioner of income-taxreason to believe

Judgments citing 9 Asian Paints Ltd. v. DCIT

Paramount Propbuild Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed and those of the Revenue are dismissed

ITA 4981/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Apr 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 131Section 132Section 132(1)Section 153A

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…

DCIT, New Delhi vs. M/S. Paramount Residency Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 6102/DEL/2014[2010-11]Status: DisposedITAT Delhi13 Aug 2018AY 2010-11

Bench: Shri N.K. Billaiya & Smt Beena A. Pillaiparamount Residency Pvt Ltd Vs. Dy. Cit 208, Savita Vihar, Sikka Mansion Central Circle - 18 Lsc, Iind Floor, Delhi New Delhi Pan : Aaccp 9106 H Dy. Cit Vs. Paramount Residency Pvt Ltd Central Circle – 18 208, Savita Vihar, Sikka Mansion New Delhi New Delhi Pan : Aaccp 9106 H [Appellant] [Respondent]

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri Sanjeet Singh, CIT- DR
Section 131

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…

Paramount Residency Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 4907/DEL/2014[2010-11]Status: DisposedITAT Delhi13 Aug 2018AY 2010-11

Bench: Shri N.K. Billaiya & Smt Beena A. Pillaiparamount Residency Pvt Ltd Vs. Dy. Cit 208, Savita Vihar, Sikka Mansion Central Circle - 18 Lsc, Iind Floor, Delhi New Delhi Pan : Aaccp 9106 H Dy. Cit Vs. Paramount Residency Pvt Ltd Central Circle – 18 208, Savita Vihar, Sikka Mansion New Delhi New Delhi Pan : Aaccp 9106 H [Appellant] [Respondent]

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri Sanjeet Singh, CIT- DR
Section 131

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…