ACIT v. Ashok Kumar Poddar

16 DTR 55Income Tax Appellate Tribunal2008#11153 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 127(1)section 114section 70section 16dumb documentspanchnamasection 132(4a)mercantile system of accountingsection 127documents seizedsection 69cunexplained money

Judgments citing ACIT v. Ashok Kumar Poddar

ACIT, Central Circle-04, New Delhi vs. Vishnu Kumar Garg, Faridabad

ITA 9449/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

ACIT, Central Circle-04, New Delhi vs. Vishnu Kumar Garg, Faridabad

ITA 9448/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9152/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9151/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9150/DEL/2019[2014-1]Status: DisposedITAT Delhi11 Feb 2022

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9149/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9148/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9147/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Feb 2022AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…ad. Praveen Juneja vide ITA.No.57/Del./2011 order dated 14.07.2017 and the decision of Hon’ble Supreme Court in the case of CBI vs., V.C. Shukla reported in 1998 3 SCC 410. He also relied on the following decisions : 1. ACIT vs., Ashok Kumar Poddar [2008] 16 DTR 55 [Kol.-Tribu.], 2. ACIT vs., Satyapal Wassan [2007] 295 ITR (AT) 352 (Jab.-Tribu.]. 3. S.P. Goyals DCIT [2002] 82 ITD 85 (TM) (Mum.Tribu). 4. CIT vs Shri Praveen Juneja 99 CCH 0115 (Del. ITAT) 12.6. He submitted that a perusal of the above decisions would show that even when entries in the books of account were held to be authentic and corr…

M/S. Gl Litmus Events Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed

ITA 2502/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Charygl Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, Of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi Pan: Aadcg6909N (Appellant) (Respondent)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay I Bara, CIT DR
Section 143Section 144CSection 153ASection 292CSection 37Section 69Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER GL Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi PAN: AADCG6909N (Appellant) (Respondent) Assessee by : Shri S. K. Tulsiyan, Adv Ms. Nisha Rachh, FCA Ms. Bhoomija Verma, Adv Ms. Lata Goyal, CA Revenue by: Shri Sanjay I Bara, CIT DR Date of Hearing 23/04/2019 Date of pronouncement 01/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by GL LITMUS E…

ACIT v. Ashok Kumar Poddar (16 DTR 55) — Cited in 9 Judgments | BharatTax