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

54 ITR 401High Court1964#5806 most cited

What is A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 v. CIT authority for?

The admissibility of additional evidence in appeals before the Income Tax Appellate Tribunal is governed by principles of natural justice and the specific provisions of the Income Tax Act, allowing for its admission if it is essential for a just decision and was not available or could not have been produced during assessment proceedings.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2021.

Also referred to as

A.D. Jayaveerapandia Nadar · admission of additional evidence · Income Tax Appellate Tribunal · natural justice · Section 251(1)(a) · Section 251(2) · just decision · appeal proceedings · live link · creditworthiness of the creditor

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…

A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 v. CIT (54 ITR 401) — Cited in 20 Judgments | BharatTax