Amal Kumar Chakraborty v. CIT

207 ITR 376High Court1994#23567 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing Amal Kumar Chakraborty v. CIT

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar

Section 11Section 12ASection 132Section 153A

…cannot rely on the statements of shifty witnesses in judicial 22 M/s. Sinhagad Technical Education Society proceedings, once is false is always is false relying on the decision of the Hon’ble Calcutta High Court in the case of Amal Kumar Chakraborty vs. CIT, 207 ITR 376 (Cal. – HC). Thus, it was submitted that the statements of above said three persons have no evidentiary value in the present proceedings. In the absence of evidentiary value of the statements from these three persons, the loose papers found are merely dumb papers and dumb documents cannot form the basis for making the additions. It is further sub…

Sh. Sanjay Dalmia, New Delhi vs. DCIT, New Delhi

In the result all the appeal filed by the assessee are dismissed

ITA 3795/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Oct 2017AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Vinod Kumar Bindal, AdvFor Respondent: Shri SS Rana, CIT DR

Section 132Section 142(1)Section 153ASection 271Section 271(1)(b)

…ITA No. 3795 to 3801/Del/2014 (Assessment Year: 2006-07 to 2012-13 Sanjay Dalmia, Vs DCIT INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3795 to 3801/Del/2014 (Assessment Year: 2006-07 to 2012-13) Sanjay Dalmia, Vs. DCIT, 2nd Floor, Indraprakash Building, Central Circle-2, 21, Barakhamba Road, New Delhi New Delhi PAN:AADPD9438N (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal, Adv Revenue by: Shri SS Rana, CIT DR Date of Hearing 28/09/2017 Date of pronouncement 05/10/2017 O R D E R PER PRASHA…

M/S. Aaa Portfolios Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee on ground no 1 & 2 is partly dismissed and partly allowed on ground no

ITA 2483/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sri J.Sudhaker Reddy, Am & Sri C.M.Garg, Jm Ita No. 2483/Del./2014 : Asstt. Year : 2009-10

For Appellant: Sh. R.M.Mehta, CAFor Respondent: Sh. Ashis Mohanty, Sr. DR

Section 14A

…ends Overseas (P) Ltd. vs. DCIT reported as (2001) 73 TTJ 367 (Delhi Trib.) we observe that the Tribunal has referred the preposition laid down by the 23 AAA Portfolios Pvt. Ltd. Hon’ble Kolkata High Court in the case of Amal Kumar Chakraborty vs. CIT (1994) 207 ITR 376 (Kol.) wherein their Lordship (at page 390) held as follows :- Here, we are to go by the dictum "falsus in uno falsus in omnibus". Though applicable in criminal law, it is a sound principle to apply in taxation when the matter is one of finding of fact on the basis of statements of a witness and their judicial evaluation. It is seen that in 1975,…