Addl CIT v. Dharamdas Agrawal (l983)

144 ITR 143High Court1983#12201 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 115BBESection 143(3)Section 153ASection 194IASection 68Section 133(6)

Judgments citing Addl CIT v. Dharamdas Agrawal (l983)

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD, MUMBAI

In the result, the appeal of the assessee in ITA No

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2769/DEL/2022 [A.Y. 2017-18] M/s Shalimar Corp Ltd Vs. The Dy. C.I.T 11th Floor, Shalimar Tatanium, Central Circle-30 Vibhuti Khand, Gomti Nagar, New Delhi Lucknow, U.P. PAN – AAIPI 6073 R ITA No. 3068/DEL/2022 [A.Y. 2017-18] The Dy. C.I.T Vs. Shalimar Corp 11th Floor, Shalimar Tatanium, Central Circle-30 New Delhi Vibhuti Khand, Gomti Nagar, Lucknow, U.P. PAN – AADCS 9234 L (Applicant) (Respondent) Assessee By : Shri Subhash Aggarwal, Adv Department By :…

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2769/DEL/2022 [A.Y. 2017-18] M/s Shalimar Corp Ltd Vs. The Dy. C.I.T 11th Floor, Shalimar Tatanium, Central Circle-30 Vibhuti Khand, Gomti Nagar, New Delhi Lucknow, U.P. PAN – AAIPI 6073 R ITA No. 3068/DEL/2022 [A.Y. 2017-18] The Dy. C.I.T Vs. Shalimar Corp 11th Floor, Shalimar Tatanium, Central Circle-30 New Delhi Vibhuti Khand, Gomti Nagar, Lucknow, U.P. PAN – AADCS 9234 L (Applicant) (Respondent) Assessee By : Shri Subhash Aggarwal, Adv Department By :…

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…it is always open to the Assessee to explain that the suppressed profit during the year has been brought in as cash credits and therefore one has to be telescoped into the other and there can be only one addition". c. In Addl CIT Vs. Dharamdas Agrawal (l983) 144 ITR 143, the Madhya Pradesh High court based on the Veerasinhaiah & Co’s decision in Supreme court upheld the Assessee's contention of undisclosed Income of the Assessee earned in earlier asst. years being the source of Subsequent expenditure and or debits in Assessee's accounts. d. In Arun Kala Vs. Asstt. CIT [2005} 98 TTJ (Jp.) 1046 the tribunal ruled…

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…it is always open to the Assessee to explain that the suppressed profit during the year has been brought in as cash credits and therefore one has to be telescoped into the other and there can be only one addition". c. In Addl CIT Vs. Dharamdas Agrawal (l983) 144 ITR 143, the Madhya Pradesh High court based on the Veerasinhaiah & Co’s decision in Supreme court upheld the Assessee's contention of undisclosed Income of the Assessee earned in earlier asst. years being the source of Subsequent expenditure and or debits in Assessee's accounts. d. In Arun Kala Vs. Asstt. CIT [2005} 98 TTJ (Jp.) 1046 the tribunal ruled…

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…it is always open to the Assessee to explain that the suppressed profit during the year has been brought in as cash credits and therefore one has to be telescoped into the other and there can be only one addition". c. In Addl CIT Vs. Dharamdas Agrawal (l983) 144 ITR 143, the Madhya Pradesh High court based on the Veerasinhaiah & Co’s decision in Supreme court upheld the Assessee's contention of undisclosed Income of the Assessee earned in earlier asst. years being the source of Subsequent expenditure and or debits in Assessee's accounts. d. In Arun Kala Vs. Asstt. CIT [2005} 98 TTJ (Jp.) 1046 the tribunal ruled…

SHRI YOGESH HOTWANI,MANDSAUR vs. THE DCIT (CENTRAL), INDORE

In the result, the appeal of the assessee is partly allowed

ITA 680/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

THE ACIT-CENTRAL-2, INDORE vs. SHRI YOGESH KUMAR HOTWANI, MANDSAUR

In the result, the appeal of the assessee is partly allowed

ITA 674/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

SH. RAVINDER KUMAR SHARMA,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5985/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Jan 2017AY 2011-12

Bench: Smt Diva Singh

Section 143Section 143(1)Section 68

…62,042/- working of which is enclosed in the Paper Book at PB 45.” (emphasis provided) 2.1. The said prayer it was submitted had been supported by various decisions namely Addl. CIT vs Chetan Das (1975) 99 ITR 46 (Del); Addl. CIT vs Dharamdas Agarwal (1983) 144 ITR 143 (MP); Addl. CIT vs Mohan Engineering Co. )1985_ 151 ITR 571 (Pat.); CIT vs Neemar Ram Badlu Ram (1980) 122 ITR 68 (All.); Surendra M.Khandar vs Asstt. CIT (2001) 76 ITD 121 (Mum.); Essem Intra Port Services P.Ltd. vs Asstt. CIT (2000) 72 ITD 228 (Hyd.); and Kronor Investments Limited vs DCIT (ITAT Mumbai). 2.2. The necessary facts for decidi…

Addl CIT v. Dharamdas Agrawal (l983) (144 ITR 143) — Cited in 8 Judgments | BharatTax