All); (iv) Nirpal Singh vs. CIT (2013) 359 ITR 398 (P&H); (v) Pr. CIT v. Sanjay Hiralal Thakkar

365 ITR 470High Court2014#24681 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.

Judgments citing All); (iv) Nirpal Singh vs. CIT (2013) 359 ITR 398 (P&H); (v) Pr. CIT v. Sanjay Hiralal Thakkar

DCIT vs. Parmarth Iron Pvt. Ltd

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above and both the appeals filed by the Revenue are dismissed

ITA 3211/DEL/2008[2004-2005]Status: DisposedITAT Delhi21 Feb 2019AY 2004-2005

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

For Appellant: Dr. Rakesh Gupta, &For Respondent: Shri Surender Pal, Sr. DR
Section 131Section 142ASection 154Section 68

…Gupta (2014) 105 DTR 295 (All); (iii) CIT & Ors. Vs. Asha Chaurasia & Ors. (2017) 98 CCH 85 (All); (iv) Nirpal Singh vs. CIT (2013) 359 ITR 398 (P&H); (v) Pr. CIT vs. Sanjay Hiralal Thakkar (2016) 97 CCH 168 (Guj); and (vi) CIT vs. Vijaykumar D. Gupta (2014) 365 ITR 470 (Guj). 9. He accordingly submitted that since the Assessing Officer in the instant case has not rejected the books of account before referring the matter to the DVO, therefore, the same is not in accordance with the law. Referring to the order of the CIT(A), the ld. counsel for the assessee drew the attention of the Bench to the findings given b…

DCIT vs. Parmarth Iron Pvt. Ltd

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above and both the appeals filed by the Revenue are dismissed

ITA 2370/DEL/2008[2004-2005]Status: DisposedITAT Delhi21 Feb 2019AY 2004-2005

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

For Appellant: Dr. Rakesh Gupta, &For Respondent: Shri Surender Pal, Sr. DR
Section 131Section 142ASection 154Section 68

…Gupta (2014) 105 DTR 295 (All); (iii) CIT & Ors. Vs. Asha Chaurasia & Ors. (2017) 98 CCH 85 (All); (iv) Nirpal Singh vs. CIT (2013) 359 ITR 398 (P&H); (v) Pr. CIT vs. Sanjay Hiralal Thakkar (2016) 97 CCH 168 (Guj); and (vi) CIT vs. Vijaykumar D. Gupta (2014) 365 ITR 470 (Guj). 9. He accordingly submitted that since the Assessing Officer in the instant case has not rejected the books of account before referring the matter to the DVO, therefore, the same is not in accordance with the law. Referring to the order of the CIT(A), the ld. counsel for the assessee drew the attention of the Bench to the findings given b…

Parmarth Iron (P) Ltd vs. ACIT

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above and both the appeals filed by the Revenue are dismissed

ITA 1992/DEL/2008[2004-2005]Status: DisposedITAT Delhi21 Feb 2019AY 2004-2005

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

For Appellant: Dr. Rakesh Gupta, &For Respondent: Shri Surender Pal, Sr. DR
Section 131Section 142ASection 154Section 68

…Gupta (2014) 105 DTR 295 (All); (iii) CIT & Ors. Vs. Asha Chaurasia & Ors. (2017) 98 CCH 85 (All); (iv) Nirpal Singh vs. CIT (2013) 359 ITR 398 (P&H); (v) Pr. CIT vs. Sanjay Hiralal Thakkar (2016) 97 CCH 168 (Guj); and (vi) CIT vs. Vijaykumar D. Gupta (2014) 365 ITR 470 (Guj). 9. He accordingly submitted that since the Assessing Officer in the instant case has not rejected the books of account before referring the matter to the DVO, therefore, the same is not in accordance with the law. Referring to the order of the CIT(A), the ld. counsel for the assessee drew the attention of the Bench to the findings given b…

All); (iv) Nirpal Singh vs. CIT (2013) 359 ITR 398 (P&H); (v) Pr. CIT v. Sanjay Hiralal Thakkar (365 ITR 470) — Cited in 3 Judgments | BharatTax