(a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT v. V. B. Aggarwal

49 ITR 650High Court1963#3394 most cited

What is (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT v. V. B. Aggarwal authority for?

The Income Tax Officer has a duty to assist the assessee in producing evidence by exercising powers such as summoning parties, and an assessee is prejudiced if this duty is not fulfilled.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

EMC Works (P) Ltd v ITO · 49 ITR 650 · summoning parties · duty of ITO · assist assessee · produce evidence · section 37 · prejudice to assessee

Sections most often in play

Section 115BBESection 131Section 142(1)Section 143(2)Section 144BSection 145Section 147Section 148

Issues it is cited on

penalty under section 271econstruction pepenalty under section 271dcorpus fundsection 269ton money receiptsection 53joint development agreementsection 269sjdatrcsection 271e

Judgments citing (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT v. V. B. Aggarwal

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…12.8.2015 (Del) CIT v. Vrindavan Farms (P) Ltd. viii) ITA No. 3342/D/2013 ITO v. XO Infotech Ltd. ix) 163 Taxman 482 (Del) CIT vs. Genesis Commet (P) Ltd x) 296 ITR 750 (Del) CIT v V.B. Aggarwal xi) 99 ITR 268 (Del) CIT vs. Divine Leasing and Finance Ltd xii) 49 ITR 650 (All) EMC Works (P) Ltd v ITO xiii) 49 ITR 561 (All) Nathu Ram Premchand vs. CIT 18. It is submitted that the learned Commissioner of Income Tax (Appeals) though has upheld the addition but in doing so he has not appreciated that in absence of rejection of books of accounts u/s 145(3) of the Act, no addition can be made to declared turnover as ha…

JAJOO RASHMI REFRACTORIES LIMITED,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE 4-JAIPUR,, JAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 209/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 131Section 145Section 147Section 69C

…a public authority vide\n15\nITA NOP. 209/JPR/2025\nJAJOO RASHMI REFRACTORIES LTD VS DCIT, CIRCLE-4, JAIPUR\nAAACJ8517G-JAJOO RASHMI REFRACTORIES PRIVATE LIMITED\nΑ.Υ. 2018-19\nITBA/AST/S/147/2022-23/1051546840(1)\nPage 5\nEMC (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All.). Your\nhonour, there is absolutely no explanation has been given by the\nLd. AO that why the Ld. AO did not choose to invoke this\nprovision in the fitness of things. Your honour, nothing prevented\nthe Ld. AO from summoning the books of account/documents or\nat least copies thereof from the custody of M/s Impex Ferro Tech\nLtd. The books o…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Sl. ITA No A.Y. Appellant / Assessee Respondent No 1-3 56/Hyd/2024 2019-20 Pioneer Builders, The Deputy Hyderabad. 57/Hyd/2024 2020-21 Commissioner of Income Tax, PAN : and & Central Circle – 1(4), AACFP6794Q. Hyderabad. 64/Hyd/2024 2019-20 4-5 49/Hyd/2024 2019-20 D S R Infrastructure The Deputy Private Limited, Commissioner of Hyderabad. 51/Hyd/2024 2020-21 Income Tax, Central Circle – PAN : AACCD6139Q 1(4), Hyd…

M/S. PUNJAB IRON & STEEL COMPANY LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal of the assesse is allowed

ITA 75/ASR/2023[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. R. Kaushik, CIT DR
Section 153ASection 68

…e Hon'ble Court further held: 7. The remark loses its significance in view of the fact that the ITO did not accede to the request made by the assessee to summon the party concerned for examination under s. 37 of the Act. In E.M.C Works (P) Ltd., vs ITO (1963) 49 ITR 650 (All) this Court observed that it is the duty of the ITO to assist the assessee by exercising his powers under s. 37 of 9 Punjab Iron & Steel Co. Ltd. v. Dy.CIT the Act and enable it to produce evidence in support of the return made by it. The Court also remarked that the 7 assessee’s application requesting the officer to exercise his powers in su…

DCIT, CENTRAL CIRCLE- 15, NEW DELHI vs. BRAHAMPUTRA INFRASTRUCTURE LTD., NEW DELHI

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHMAPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15 , NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…have issued summons to the payees and in the absence thereof no adverse inference could have been drawn against the assessee:- (a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT Vs. V. B. Aggarwal 296 ITR 750 (Del) (c) EMC Works (P) Ltd Vs. ITO 49 ITR 650 (All) (d) Nathu Ram Premchand Vs. CIT 49 ITR 561 (All) (e) CIT Vs. Orissa Corporation (P) Ltd. 159 ITR 78 (SC) (f) CIT Vs. Divine Leasing and Finance Ltd. 299 ITR 268 (Del). 13. On the other hand, the ld. DR submits that in the loose papers and the diary seized the names are mentioned, dates are mentioned, amounts are mentioned and, therefore, it…

M/S. RAJASTHAN PATRIKA PVT. LTD. ,JAIPUR vs. ACIT, CIRCLE-6, JAIPUR

In the results ground no

ITA 232/JPR/2020[2008-09]Status: DisposedITAT Jaipur22 Nov 2022AY 2008-09
For Appellant: Sh. Manish Agarwal, C.AFor Respondent: Sh. A. S. Nehara, Addl. CIT
Section 143(3)

…y grounds, and therefore the burden lies upon him to establish that the expenditure incurred by the appellant was not for any service rendered. In the case of Nathu Ram Premchand v. CIT, (1963) 49 ITR 561 (All), and of EMC (Works) Private Ltd. v. ITO, (1963) 49 ITR 650 (All), it has been held that even in the case of a creditor, burden is on the Assessing Officer to enforce the attendance of the creditor. It is thus respectfully submitted that no adverse inference could be drawn against the appellant assessee in the present case. Further, it is submitted that the Hon’ble Delhi High Court in the case of CIT v. G…

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(a) CIT Vs. Genesis Commet (P) Ltd. 163 Taxman 482 (Del) (b) CIT v. V. B. Aggarwal (49 ITR 650) — Cited in 35 Judgments | BharatTax