Ashokpal Daga (HUF) v. CIT

225 ITR 640High Court#17266 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 40a(2)(a)principal officersection 40a(2)(b)section 40a(2)source of sourcemercantile system of accountingsection 127childcommercial expediencysection 40asearch assessmentunexplained expenditure

Judgments citing Ashokpal Daga (HUF) v. CIT

ACIT Central-2, Indore vs. Sarthak Innovation (P) Ltd., Indore

ITA 230/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2023AY 2017-18

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…78 (SC) ii. CIT vs. Metachem Industries, reported in 245 ITR 160 (MP) iii. CIT vs. Peoples General Hospital Ltd., reported in (2013) 356 ITR 65 (MP) iv. Ashokpal Daga (HUF) vs. CIT, reported in 220 ITR 452 (MP) v. CIT vs. Barjatiya Children Trust, reported in 225 ITR 640 (MP) vi. ACIT vs. M/s. Ariba Foods Pvt. Ltd. in ITA No. 736/Ind/2019 vii. CIT vs. Ranchod Jivabhai Nakhava, reported in (2012) 208 Taxman 35 (Guj) (ACIT vs. Sarthak Innovation (P) Ltd. viii. DCIT vs. Rohini Builders, reported in (2003) 182 CTR 373 (Guj) ix. Aseem Singh vs. ACIT, reported in (2012) 19 TTJ 52 (ITAT, Indore) x. Umesh Electricals vs.…

ACIT Central-2, Indore vs. Sarthak Innovation (P) Ltd., Indore

ITA 229/IND/2021[2014-15]Status: DisposedITAT Indore30 Mar 2023AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…78 (SC) ii. CIT vs. Metachem Industries, reported in 245 ITR 160 (MP) iii. CIT vs. Peoples General Hospital Ltd., reported in (2013) 356 ITR 65 (MP) iv. Ashokpal Daga (HUF) vs. CIT, reported in 220 ITR 452 (MP) v. CIT vs. Barjatiya Children Trust, reported in 225 ITR 640 (MP) vi. ACIT vs. M/s. Ariba Foods Pvt. Ltd. in ITA No. 736/Ind/2019 vii. CIT vs. Ranchod Jivabhai Nakhava, reported in (2012) 208 Taxman 35 (Guj) (ACIT vs. Sarthak Innovation (P) Ltd. viii. DCIT vs. Rohini Builders, reported in (2003) 182 CTR 373 (Guj) ix. Aseem Singh vs. ACIT, reported in (2012) 19 TTJ 52 (ITAT, Indore) x. Umesh Electricals vs.…

DCIT Central-1, Indore vs. Sarthak Innovation (P) Ltd., Indore

ITA 228/IND/2021[2013-14]Status: DisposedITAT Indore30 Mar 2023AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…78 (SC) ii. CIT vs. Metachem Industries, reported in 245 ITR 160 (MP) iii. CIT vs. Peoples General Hospital Ltd., reported in (2013) 356 ITR 65 (MP) iv. Ashokpal Daga (HUF) vs. CIT, reported in 220 ITR 452 (MP) v. CIT vs. Barjatiya Children Trust, reported in 225 ITR 640 (MP) vi. ACIT vs. M/s. Ariba Foods Pvt. Ltd. in ITA No. 736/Ind/2019 vii. CIT vs. Ranchod Jivabhai Nakhava, reported in (2012) 208 Taxman 35 (Guj) (ACIT vs. Sarthak Innovation (P) Ltd. viii. DCIT vs. Rohini Builders, reported in (2003) 182 CTR 373 (Guj) ix. Aseem Singh vs. ACIT, reported in (2012) 19 TTJ 52 (ITAT, Indore) x. Umesh Electricals vs.…

The ACIT, Central-1, Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

In the result ground no.2 raised by the revenue stands dismissed

ITA 233/IND/2021[2013-14]Status: DisposedITAT Indore01 Dec 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Acit(Central)-1 Surya Infraventures Pvt. Indore Ltd. Nanda Nagar, Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Appellant) Pan: Aadca 4235 D Assessee By Shri S.N. Agrawal & Shri Bhavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.09.2022 Date Of Pronouncement 01.12.2022

Section 143(2)Section 143(3)Section 41(1)

…tices u/s 133(6) and summons u/s 131 of the Act, the party becomes the witness of the department and the onus lies on AO to force the attendance of the third party. Similar view was taken by Hon'ble MP High Court in the case of CIT vs. Brjatiya Children Trust 225 ITR 640 (MP HC). It is also important to mention that the AO has totally failed to make any ground enquiry about the work done by the Page 9 of 16 M/s Surya Infraventure Pvt. Ltd. Assessment year 2013-14 sub-contractor. If any work against which payments were made was performed by the sub-contractor, then the AO cannot treated the payment made to be bo…

Income Tax Officer 5 (1), Indore vs. M/S Satyamitra Infrastructure Pvt. Ltd, Indore

In the result, the departmental appeal i

ITA 451/IND/2017[2012-13]Status: DisposedITAT Indore07 Sept 2021AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year:2012-13

Section 143(3)Section 145Section 68

…s CIT, 280 ITR 512 [Gujarat]; People General Hospital Limited, 09 ITJ 481 [Indore]; CIT vs Dwarkadhish Investment [P] Ltd, 45 DTR 281 [Delhi] CIT Vs Metachem Industries, 245 ITR 160 (MP) Ashok Pal Daga Vs CIT, 220 ITR 452 (MP) CIT Vs Barjatiya Children Trust 225 ITR 640 (MP) CIT vs Orissa Corporation (P) Ltd, 159 ITR 78 (SC) CIT V/s Creative World Telefilms Ltd, 333 ITR 100 (2011) (Bom), Sumer Chand Jain Vs CIT, 292 ITR 241 (MP) 7. We have heard rival contentions and perused the records placed before us and carefully gone through the decisions referred by the ld. CIT(A) in the impugned order. We find that the…

Ashokpal Daga (HUF) v. CIT (225 ITR 640) — Cited in 5 Judgments | BharatTax