Addl. CIT vs Chetan Das (1975) 99 ITR 46 (Del); Addl. CIT v. Dharamdas Agarwal

151 ITR 571High Court1985#22813 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing Addl. CIT vs Chetan Das (1975) 99 ITR 46 (Del); Addl. CIT v. Dharamdas Agarwal

INDIAN SULPHACID INDUSTRIES LIMITED,NEW DELHI vs. DCIT,CIRCLE, KURUKSHETRA

ITA 296/CHANDI/2020[2016-17]Status: HeardITAT Chandigarh15 Dec 2022AY 2016-17

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

For Appellant: Sh.Pariskhit Aggarwal, CA and Sh. Sunny Jain, CAFor Respondent: Sh. Vivek Nangia, CIT DR

…lhi.) • M/s Areva T&D India Ltd Vs. CIT, Tax Case Appeal No. 673 of 2018(Mad.) • Pappayammai Vs. Palanisamy Sellammal (Died) and Ors. [2005] AIR 2005 Mad 431 (Mad.) • CIT Vs. Ram Sanehi Gian Chand [1972] 86 ITR 724 (P&H) • CIT Vs. Mohan Engineering Co. [1985] 151 ITR 571 (Pat.) 7. It was further submitted that in respect of an issue for which all facts are on record, an assessee can raise new plea which was not raised before any of the lower authorities and in support, reliance was placed on following decisions: • CIT Vs. S.Nelliappan [1967] 66 ITR 722 (SC) • All Cargo Global Logistics Ltd Vs. DCIT [2012] 16 IT…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-II’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-5985/Del/2015 (ASSESSMENT YEAR-2011-12) Ravinder Kumar Sharma, Vs ITO, C/o-M/s.RRA TAXINDIA, Ward-46(3), D-28, South Extension, Part-I, New Delhi. New Delhi-110049. PAN-ANHPS3596H (APPELLANT) (RESPONDENT) Assessee by Sh. Somil Agarwal, Adv. & Sh. Tarun Kumar, Adv. Revenue by Sh.F.R.Meena, Sr.DR Date of Hearing 07.11.2016 Date of Pronouncement 06.01.2017 ORDER The present appeal has been filed by the assessee assailing the correctness of the order dated 11/08/2015 of CIT(A)-21, New Delhi p…

KETAN B. MEHTA,MUMBAI vs. ITO 11(2)(4), MUMBAI

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

ITA 9206/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Oct 2015AY 2006-07

Bench: Shri G.S.Pannu & Shri Sanjay Garg

For Appellant: Shri Vijay Mehta &For Respondent: Shri S.P.Walimbe, D.R

Section 68

…the Act in order to prove the source of money of Rs.12,05,000/- introduced in the bank account but also adduced positive evidence/nexus required for the purpose. This view also finds support from the decision in Additional CIT Vs. Mohan Engineering Co. (1985)151 ITR 571(Pat.)”. On the other hand the Ld. D.R. supported the case of the authorities below. 8. We find that the above contentions raised by the ld. AR have not been looked into by the lower authorities. The stand of the assessee that the deposits were made out of the cash in hand as per books of accounts has not been examined. The documents sought to b…