Beer Bar v. ACIT

69 TTJ 113Income Tax Appellate Tribunal2000#16053 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2018.

Judgments citing Beer Bar v. ACIT

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 132/BIL/2011[2007-08]Status: DisposedITAT Raipur10 Jan 2018AY 2007-08

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…derived undisclosed income therefrom. To hold that even in the absence of any such evidence or material found during search or thereafter, the AO would be empowered to estimate the income, is fraught with dangerous consequences [Samrat Beer Bar v. ACIT (2000) 69 TTJ 113 (Pune)]. 1.27 The appellant has been reiterating from the very inception of the impugned proceedings that he is only a broker in real estate dealings and was not an investor and that the brokerage earned in these dealings was substantially disclosed. Without bringing any evidence to prove the contrary, the AO presumed that the appellant was invest…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 131/BIL/2011[2006-07]Status: DisposedITAT Raipur10 Jan 2018AY 2006-07

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…derived undisclosed income therefrom. To hold that even in the absence of any such evidence or material found during search or thereafter, the AO would be empowered to estimate the income, is fraught with dangerous consequences [Samrat Beer Bar v. ACIT (2000) 69 TTJ 113 (Pune)]. 1.27 The appellant has been reiterating from the very inception of the impugned proceedings that he is only a broker in real estate dealings and was not an investor and that the brokerage earned in these dealings was substantially disclosed. Without bringing any evidence to prove the contrary, the AO presumed that the appellant was invest…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 130/BIL/2011[2005-06]Status: DisposedITAT Raipur10 Jan 2018AY 2005-06

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…derived undisclosed income therefrom. To hold that even in the absence of any such evidence or material found during search or thereafter, the AO would be empowered to estimate the income, is fraught with dangerous consequences [Samrat Beer Bar v. ACIT (2000) 69 TTJ 113 (Pune)]. 1.27 The appellant has been reiterating from the very inception of the impugned proceedings that he is only a broker in real estate dealings and was not an investor and that the brokerage earned in these dealings was substantially disclosed. Without bringing any evidence to prove the contrary, the AO presumed that the appellant was invest…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 128/BIL/2011[2003-04]Status: DisposedITAT Raipur10 Jan 2018AY 2003-04

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…derived undisclosed income therefrom. To hold that even in the absence of any such evidence or material found during search or thereafter, the AO would be empowered to estimate the income, is fraught with dangerous consequences [Samrat Beer Bar v. ACIT (2000) 69 TTJ 113 (Pune)]. 1.27 The appellant has been reiterating from the very inception of the impugned proceedings that he is only a broker in real estate dealings and was not an investor and that the brokerage earned in these dealings was substantially disclosed. Without bringing any evidence to prove the contrary, the AO presumed that the appellant was invest…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 127/BIL/2011[2002-03]Status: DisposedITAT Raipur10 Jan 2018AY 2002-03

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…derived undisclosed income therefrom. To hold that even in the absence of any such evidence or material found during search or thereafter, the AO would be empowered to estimate the income, is fraught with dangerous consequences [Samrat Beer Bar v. ACIT (2000) 69 TTJ 113 (Pune)]. 1.27 The appellant has been reiterating from the very inception of the impugned proceedings that he is only a broker in real estate dealings and was not an investor and that the brokerage earned in these dealings was substantially disclosed. Without bringing any evidence to prove the contrary, the AO presumed that the appellant was invest…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 126/BIL/2011[2001-02]Status: DisposedITAT Raipur10 Jan 2018AY 2001-02

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…derived undisclosed income therefrom. To hold that even in the absence of any such evidence or material found during search or thereafter, the AO would be empowered to estimate the income, is fraught with dangerous consequences [Samrat Beer Bar v. ACIT (2000) 69 TTJ 113 (Pune)]. 1.27 The appellant has been reiterating from the very inception of the impugned proceedings that he is only a broker in real estate dealings and was not an investor and that the brokerage earned in these dealings was substantially disclosed. Without bringing any evidence to prove the contrary, the AO presumed that the appellant was invest…

Beer Bar v. ACIT (69 TTJ 113) — Cited in 6 Judgments | BharatTax