Addl. CIT v. Premchand Garg

123 TTJ 433Income Tax Appellate Tribunal#22239 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2018.

Judgments citing Addl. CIT v. Premchand Garg

M/S Keti Sangam Infrastructure (I) Ltd., Indore vs. The DCIT (Central), Indore

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…d establish that income was sought to be assessed on the Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. basis of declaration of income by the assessee company. 11.13 The Third Member of the ITAT in the case of Addl. CIT vs. Premchand Garg reported in 123 TTJ 433 has held as under: “19. The fact, whether there is concealment of income or whether inaccurate particulars thereof have been furnished is essentially a question of fact. To find out that or to decide which, all the attending circumstances have to be taken into account. The question is at what point of time this material fact is to be found out. G…

M/S Shree Coal Enterprises (I) Pvt. Ltd., Bhopal vs. The ACIT 3(1), Bhopal

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…d establish that income was sought to be assessed on the Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. basis of declaration of income by the assessee company. 11.13 The Third Member of the ITAT in the case of Addl. CIT vs. Premchand Garg reported in 123 TTJ 433 has held as under: “19. The fact, whether there is concealment of income or whether inaccurate particulars thereof have been furnished is essentially a question of fact. To find out that or to decide which, all the attending circumstances have to be taken into account. The question is at what point of time this material fact is to be found out. G…

M/S Keti Sangham Infrastruture (I) Limited, Indore vs. Deputy Commissioner of Income Tax (Central), Indore

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

…d establish that income was sought to be assessed on the Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. basis of declaration of income by the assessee company. 11.13 The Third Member of the ITAT in the case of Addl. CIT vs. Premchand Garg reported in 123 TTJ 433 has held as under: “19. The fact, whether there is concealment of income or whether inaccurate particulars thereof have been furnished is essentially a question of fact. To find out that or to decide which, all the attending circumstances have to be taken into account. The question is at what point of time this material fact is to be found out. G…

Addl. CIT v. Premchand Garg (123 TTJ 433) — Cited in 3 Judgments | BharatTax