Assistant Commissioner of Income Tax (2006) 99 ITD 227 (Ahd.) (vii) Anand Autoride ltd. v. Jt. CIT

99 ITD 227Income Tax Appellate Tribunal2006#25976 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2024.

Judgments citing Assistant Commissioner of Income Tax (2006) 99 ITD 227 (Ahd.) (vii) Anand Autoride ltd. v. Jt. CIT

Khoobsoorat Fabrics Pvt Ltd., New Delhi vs. ITO Ward 14(3), New Delhi

Appeal are allowed

ITA 428/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 68

…Sehgal withdraw small amounts at regular intervals during Sehgal these two ii) 88 Taxman.com 382 (Ahd- Trib.) months of September and October only Sudhirbhai Pravinkant Thaker V. ITO ii) to hold at hand and deposit entire amount later in bank instead of iii) 99 ITD 227 (Ahd) Anand Autoride spending? Generally, such iii) Ltd. Vs JCIT withdrawals are made for day to day expenses of the establishment. Assessee iv) 126 ITR 263 Shiv Charan Dass Vs has claimed that it iv) withdrew total CIT amount of Rs. 5,00,000/- and v) v) ITΑ Νο. 734/Chd/2014 ACIT VS deposited entire amount back to bank. 12 If it was true, if enti…

Shri Surat Singh, Shahkot vs. Income Tax Officer, Nakodar

In the result, the appeal of the assessee is allowed

ITA 387/ASR/2018[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 387/Asr/2018 Assessment Years: 2009-10 Sh. Surat Singh S/O Sh. Lachhman Vs. Ito, Singh Village Sidhupur, P.O. Nakodar. Lohian Khas Tehsil Shahkot. [Pan: Czqps4027J] (Appellant) (Respendent)

Section 133(6)Section 144

…of ITO vs Navdeep Singh in ITA no. 24(ASR)/2013 dated 17-04-2013. d) Decision of Hon’ble ITAT, Amritsar in the case of ACIT vs. Inderpal Singh Ahuja in ITA no. 132(ASR)/2006. e) Decision of Hon’ble ITAT, Ahmadabad in the case of ACIT vs. Anand Autoride Ltd in 99 ITD 227. f) Decision of Hon’ble ITAT, Delhi Bench B in the case of ITO vs. Mrs Deepali Sehgal in ITA no. 5660 /Del /2012 dated 05-09-2014. 10. Again, considering the facts that the assessee being agriculturist, who has shown agricultural income of Rs. 6,50,000/- in the return of income for the year under consideration out of which only Rs. 4,00,000/- is t…

Jypore Manufaturing Jewellers Pvt. Ltd., Jaipur vs. JCIT(OSD), Jaipur

In the result appeals filed by assessee are allowed and that of revenue are dismissed

ITA 304/JPR/2014[2009-10]Status: DisposedITAT Jaipur23 Jan 2020AY 2009-10
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K. Gupta, CIT -DR
Section 153ASection 153C

…i) Bajrang Lal bansal vs. DCIT (2005) CIT 94 TTJ 1071 (Del) (iv) CIT vs. C.L. Khatri (2005) 197 CTR 44 (MP) (v) Jagdish Duggal vs. Assistant Commissioner of Income Tax (2009) 24 DTR 174 (Chd. Trib) (vi) Sukh Ram vs. Assistant Commissioner of Income Tax (2006) 99 ITD 227 (Ahd.) (vii) Anand Autoride ltd. vs. Jt. CIT (2006) 99 ITD 227 (Ahd) (viii) Kantilal Prabhudas Patel vs. Dy. CIT (2005) 93 ITD 117) (Indore TM) (ix) Smt. Rajrani Gupta vs DCIT (2000) 72 ITD 155 (Mum) (x) Dr. R.M.L. Mehrotra vs. Assistant Commissioner of Income Tax (1999) 64 TTJ 259 (All) 2.9 It is further submitted that following judicial precede…

Assistant Commissioner of Income Tax (2006) 99 ITD 227 (Ahd.) (vii) Anand Autoride ltd. v. Jt. CIT (99 ITD 227) — Cited in 3 Judgments | BharatTax