BrijBhushanLalPradumankumar v. CIT

108 ITR 372High Court1977#16518 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing BrijBhushanLalPradumankumar v. CIT

JAGBIR SINGH,NEW DELHI vs. ITO WARD - 42(1), NEW DELHI

The appeal are allowed for statistical purposes

ITA 6389/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jan 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11

Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2010-11 Jagbir Singh, Vs Income Tax Officer, House no. 129, HiranKunda, Ward-42(1), New Delhi. New Delhi-110041. C/o D.D. Gupta & Co. 219-A, 1st Floor, Rama Market, PitamPura, New Delhi. PAN- CKOPS5432C APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 10.01.2022 Date of pronouncement 18.01.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-14…

RANBIR SINGH,NEW DELHI vs. ITO WARD - 42(1), NEW DELHI

The appeal are allowed for statistical purposes

ITA 6387/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jan 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year: 2010-11

Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2010-11 Ranbir Singh, Vs Income Tax Officer, House no. ½, Village and post office Ward-42(1), New Delhi. HiranKunda, New Delhi-110041. C/o D.D. Gupta & Co. 219-A, 1st Floor, Rama Market, PitamPura, New Delhi. PAN- BZXPS6097J APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 10.01.2022 Date of pronouncement 18.01.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of In…

AZAD SINGH,DELHI vs. ITO WARD - 42(1), DELHI

ITA 5372/DEL/2019[2010-11]Status: DisposedITAT Delhi12 Jan 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] Azad Singh Vs Ito Village- Hiron Kudna, Ward-42(1) New Delhi Civic Centre, Jln Marg, Bzxps4944Q New Delhi Appellant Respondent Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 28.12.2021 Date Of Pronouncement 12.01.2022

Section 148Section 151

…ronouncement in the case of CIT Vs Yamu Industries Ltd, (2008)306 ITR 309(Del) and as held by the Supreme Court in the ease of Brij Bhushan Lai Praduman Kumar Vs CJT(197S) 115 ITR 524 (SC) and the Calcutta High Court in Anand Rice and Oil Mills Vs. CIT (1977) 108 ITR 372 (Cal.) As. considering the above the assessee not produced any explanation in this matter. The undersigned have no alternative left but to decide the matter as per documents available on record, from perusal of the sale documents; sale deeds of agricultural kind who 12 had sold land K h a s r a No. 692 ((2-18), . 726(4-16). 727(4-16), 728(4-16)…

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. MAHAMAYA STEEL INDUSTRIES LTD, RAIPUR

In the result, cross objections preferred by the assessee in CO

ITA 233/BIL/2014[2010-11]Status: DisposedITAT Raipur07 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.232 To 235/Rpr/2014 धनधाारण वषा / Assessment Years : 2009-10 To 2012-13

For Appellant: Shri Veekaas S. SharmaFor Respondent: Shri Santosh Kumar
Section 132

…ed under the sweet will and pleasure of concerned authorities. The basis of estimate or the basis of computation should be disclosed by the assessing authority, or otherwise the best judgment assessment may be quashed. In Anand Rice & Oil Mills vs. CIT (1977) 108 ITR 372 (Cal) : TC11R.254 huge additions were made by the ITO on the ground that the assessee had inflated the purchase prices of goods and a major portion of the addition was sustained by the Tribunal without furnishing any basis of its own estimate. The Calcutta High Court held that the order of the Tribunal being arbitrary, the same could not be susta…

D.C.I.T. CENTRAL CRICLE,, RAIPUR vs. MAHAMAYA STEEL INDUSTRIES LTD, RAIPUR

In the result, cross objections preferred by the assessee in CO

ITA 232/BIL/2014[2009-10]Status: DisposedITAT Raipur07 Nov 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.232 To 235/Rpr/2014 धनधाारण वषा / Assessment Years : 2009-10 To 2012-13

For Appellant: Shri Veekaas S. SharmaFor Respondent: Shri Santosh Kumar
Section 132

…ed under the sweet will and pleasure of concerned authorities. The basis of estimate or the basis of computation should be disclosed by the assessing authority, or otherwise the best judgment assessment may be quashed. In Anand Rice & Oil Mills vs. CIT (1977) 108 ITR 372 (Cal) : TC11R.254 huge additions were made by the ITO on the ground that the assessee had inflated the purchase prices of goods and a major portion of the addition was sustained by the Tribunal without furnishing any basis of its own estimate. The Calcutta High Court held that the order of the Tribunal being arbitrary, the same could not be susta…

BrijBhushanLalPradumankumar v. CIT (108 ITR 372) — Cited in 5 Judgments | BharatTax