A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 v. CIT

54 ITR 401High Court1964#5919 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Issues it is cited on

section 31paper companysection 251(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 251(1)(a)live linkadmission of additional evidenceentry operatorshare application moneyaddition u/s 68

Judgments citing A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 v. CIT

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities •…

SHRI KRISHNA CHARITABLE TRUST,NEW DELHI vs. JCIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 2878/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Feb 2017AY 2010-11

Bench: Sh. N. K. Sainiita No. 2878/Del/2015 : Asstt. Year : 2010-11 Sh. Krishna Charitable Trust, Vs Jcit, C/O-M/S Rra Taxindia, D-28, Range-2, South Extension, Part-I, Ghaziabad New Delhi-110049 (Appellant) (Respondent) Pan No. Aagts8457F Assessee By : Dr. Rakesh Gupta & Sh. Somil Agarwal, Advs. Revenue By : Sh. Anil Sharma, Sr. Dr Date Of Hearing : 02.11.2016 Date Of Pronouncement : 01.02.2017 Order This Is An Appeal By The Assessee Against The Order Dated 19.02.2015 Of Ld. Cit(A), Muzaffarnagar.

For Appellant: Dr. Rakesh Gupta &For Respondent: Sh. Anil Sharma, Sr. DR
Section 12ASection 68

…t genuine.” 5. The reliance was placed on the following case laws: " Sumati Dayal Vs CIT 214 ITR 801 (SC) " Nanak Chand Laaxman Das Vs CIT (1983) 140 ITR 151 (Alld.) " Anraj Narain Das Vs CIT (1951) 20 ITR 562 (Punj.) " A.D. Jayveerapandia Nadar Vs CIT (1964) 54 ITR 401 (Mad.) " CIT Vs V. K. Mahim (1995) 213 ITR 820 (Ker.) " Shankar Industries Vs CIT (1978) 114 ITR 689 (Cal.) " Cochin State Power & Light Corporation Ltd. Vs State of Kerala AIR 1965 SC 1688, 1691 " Vinod Krishna Kaul Vs Union of India JT 1995 (9) SC 205, 208 6. Being aggrieved the assessee carried the matter to the ld. CIT(A) who passed the ex-par…