ACII v. DrKamla Prasad Singh

304 ITR 243High Court2008#13981 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 153ASection 115BBESection 132(4)Section 69BSection 132Section 143(3)Section 153CSection 69C

Issues it is cited on

section 4(1)section 60warrant of authorisationsection 52on money receiptfull value of considerationsection 132(4a)dumb documentssection 69bsection 127loose paperson-money

Judgments citing ACII v. DrKamla Prasad Singh

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Banas Builders and Developers LLP, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…nce on the following decisions: a) DCIT Central vs.C. Krishna Yadav 2011, 12 Taxman.com 4 Hyd. b) Asst. CIT vs. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jabalpur) c) ACII vs. DrKamla Prasad Singh 3 ITR Trib 533 Patna, d) CIT vs. Khazan Singh & Brothers 2007,304 ITR 243 (P & H) e) CIT vs. Girish Chaudhary [2007] 163 Taxman 608, Delhi e) Bansal Strips (P.) Ltd. vs. Asstt. CIT [2006] 99 ITD 177 Delhi g) CIT vs. Mauli Kumar K. Shah [2008] 307 ITR 137 (Guj.) (xiv) It is not known that the data in Excel sheets exclusively pertains pertain the assessee because as stated here-in-before there are name of other entities…

Asstt. Commissioner of Income Tax, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…nce on the following decisions: a) DCIT Central vs.C. Krishna Yadav 2011, 12 Taxman.com 4 Hyd. b) Asst. CIT vs. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jabalpur) c) ACII vs. DrKamla Prasad Singh 3 ITR Trib 533 Patna, d) CIT vs. Khazan Singh & Brothers 2007,304 ITR 243 (P & H) e) CIT vs. Girish Chaudhary [2007] 163 Taxman 608, Delhi e) Bansal Strips (P.) Ltd. vs. Asstt. CIT [2006] 99 ITD 177 Delhi g) CIT vs. Mauli Kumar K. Shah [2008] 307 ITR 137 (Guj.) (xiv) It is not known that the data in Excel sheets exclusively pertains pertain the assessee because as stated here-in-before there are name of other entities…

ACIT, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…nce on the following decisions: a) DCIT Central vs.C. Krishna Yadav 2011, 12 Taxman.com 4 Hyd. b) Asst. CIT vs. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jabalpur) c) ACII vs. DrKamla Prasad Singh 3 ITR Trib 533 Patna, d) CIT vs. Khazan Singh & Brothers 2007,304 ITR 243 (P & H) e) CIT vs. Girish Chaudhary [2007] 163 Taxman 608, Delhi e) Bansal Strips (P.) Ltd. vs. Asstt. CIT [2006] 99 ITD 177 Delhi g) CIT vs. Mauli Kumar K. Shah [2008] 307 ITR 137 (Guj.) (xiv) It is not known that the data in Excel sheets exclusively pertains pertain the assessee because as stated here-in-before there are name of other entities…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…the appellant relies on the following decisions : (a) C. Krishna Yadav (supra); (b) Asstt. CIT v. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.) ; (c) Asstt. CIT v. Dr. Kamla Prasad Singh [2010] 3 ITR (Trib) 533 (Pat.) ; (d) CIT v. Khazan Singh & Bros. [2008] 304 ITR 243/[2007] 164 Taxman 30 (Punj. & Har.) ; (e) CIT v. Girish Chaudhary [2008] 296 ITR 619/[2007] 163 Taxman 608 (Delhi) ; (f) Bansal Strips (P.) Ltd. v. Asstt. CIT [2006] 99 ITD 177 (Delhi) ; (g) CIT v. Maulikkumar K. Shah [2008] 307 ITR 137 (Guj.). (l) As regards the presumption under s. 132(4A), it was submitted that a loose sheet is not a book/docu…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…the appellant relies on the following decisions : (a) C. Krishna Yadav (supra); (b) Asstt. CIT v. Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.) ; (c) Asstt. CIT v. Dr. Kamla Prasad Singh [2010] 3 ITR (Trib) 533 (Pat.) ; (d) CIT v. Khazan Singh & Bros. [2008] 304 ITR 243/[2007] 164 Taxman 30 (Punj. & Har.) ; (e) CIT v. Girish Chaudhary [2008] 296 ITR 619/[2007] 163 Taxman 608 (Delhi) ; (f) Bansal Strips (P.) Ltd. v. Asstt. CIT [2006] 99 ITD 177 (Delhi) ; (g) CIT v. Maulikkumar K. Shah [2008] 307 ITR 137 (Guj.). (l) As regards the presumption under s. 132(4A), it was submitted that a loose sheet is not a book/docu…

DCIT, New Delhi vs. M/S. Alchem International Ltd., New Delhi

ITA 2825/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri [Dr.] Rakesh Gupta, AdvFor Respondent: Ms. Shivani Singh [CIT] - D. R
Section 6(3)(ii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 2825/Del/2016 (Assessment Year: 2006-07) DCIT, M/s. Alchem International Ltd., 301 – Avalon Apartments, Vs. Mehrauli Gurgaon Road, Central Circle : 28, Manglapuri, New Delhi – 110 030. New Delhi. PAN: AAACA2251L A N D C. O. No. 225/Del/2016 [ in ITA. No. 2825/Del/2016 ] (Assessment Year: 2006-07) M/s. Alchem International Ltd., DCIT, 301 – Avalon Apartments, Vs. Mehrauli Gurgaon Road, Central Circle : 28, Manglapuri, New Delhi –…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. Shri Ganpati Developers, Kota

In the result, both i.e. appeal of the Revenue and C

ITA 1348/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1348/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 A.C.I.T., Cuke M/S Shri Ganpati Developers, Vs. Circle-1, C-150, Road No. 5, I.P.I.A., Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abzfs 8967 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(3)

…ia Ltd. (2003) 87 ITD 88 (Bombay) (V) DCIT Central Vs Shri Krishna Yadav (2011) 12 Taxmann 4 (Hyd) (vi) ACIT Vs Satyapal Wassan (2007) 295 ITR 80 (MP), (vii) Devi Lal Gheri Lal Shah Vs DCIT (1995) 127 CTR 135 (Guj) (viii) CIT Vs Khazan Singh & Brothers (2007) 304 ITR 243 (P&H) (ix) Daulat Ram Imani Vs DCIT Central (2008) 24 SOT 541 (Mumbai) (x) CIT Vs Anil Bhalla 322 ITR 191 (Del)(2010) (xi) CIT Vs M. Aja Babu Hyderabad ITA No.1755, 1756 & 1757/Hyd/2012 (Hyd) (xii) CIT Vs PV Kalyan Sundaram (2006) 203 CTR (Mad) (xiii) ACIT Vs Prabhat Oil Mills 52 TV 533 (Ahd)(1995) We therefore submit that addition of Rs.18530430…

ACII v. DrKamla Prasad Singh (304 ITR 243) — Cited in 7 Judgments | BharatTax