Chhat Mull Agarwal v. CIT (P&H HC)

120 ITR 338High Court1979#22188 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Judgments citing Chhat Mull Agarwal v. CIT (P&H HC)

Kshitij Marine Services Pvt. Ltd., Surat vs. Income Tax Officer, Ward-1(1)(3), Surat

In the result, appeal of the assessee is allowed

ITA 360/SRT/2017[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.360/Srt/2017 "नधा"रण वष"/Assessment Year: 2012-13 M/S.Kshitij Marine Services Pvt. Ltd., V The Income Tax Officer, O-2, Office Floor, S Ward-1(1)(3), Surat. Madhulika Apartments, Bhatar Road, . Surat [Pan: Aaack 9924 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

…Kshitij Marine Services Pvt. Ltd., Vs.ITO, Ward-1(1)(3), Surat/ITA No.360/SRT/2017 /A.Y.2012-13 Page 1 of 4 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, Hon'ble JUDICIAL MEMBER AND SHRI O.P.MEENA, Hon'ble ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.360/SRT/2017 "नधा"रण वष"/Assessment Year: 2012-13 M/s.Kshitij Marine Services Pvt. Ltd., V The Income Tax Officer, O-2, Office Floor, s Ward-1(1)(3), Surat. Madhulika Apartments, Bhatar Road, . Surat [PAN: AAACK 9924 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah – C…

Si Group India Ltd, Navi Mumbai vs. Asst CIT Ltu, Mumbai

ITA 1745/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Si Group India Limited Vs. Asst. Commissioner Of Plot No.D-2/1, Ttc Income Tax, Industrial Area, Ltu, Mumbai Thane-Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Asst. Commissioner Of Vs. M/S. Si Group India Limited Income Tax, Plot No.D-2/1, Ttc Industrial Centre-1, 29Th Floor Area, World Trade Centre Thane-Belapur Road Cuffe Parade, Opp. Juinagar Railway Station Mumbai-400 005 Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Assessee By Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Revenue By Shri Manoj Kumar Singh Date Of Hearing 17/05/2019 Date Of Pronouncement 19/06/2019

Section 143(3)

…g the course of any proceedings is not binding. He placed reliance on the following decisions in this regard:-  Rani Anand Kunwar vs CIT (1940) 8 ITR 126 (Oudh)  CIT vs Archana R. Dhanwatay (1982) 136 ITR 355 (Bom) (HC)  Gouri Sahai Ghisa Ram vs CIT (1979) 120 ITR 338 (All.) (HC)  Narsepalli Oil Mills vs State of Mysore (1973) 32 STC 599 (Mad.)  Central Council for Research in Ayurveda & Siddha vs Dr. K. Shankara Kumari (2001) 5 SSC 60  CIT vs Mahalaxmi Sugar Miils Co. Ltd (1986) 160 ITR 920 (SC) at (928) 5.3.1. We are inclined to accept this argument of the ld AR and proceed to adjudicate the eligibility…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Prajay Engineers Syndicate Limited, Hyderabad

In the result, the appeal of Revenue is dismissed

ITA 1644/HYD/2017[2008-09]Status: DisposedITAT Hyderabad07 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T. Sai, CIT-DR

Section 133ASection 143(2)Section 143(3)Section 148

…decisions: i. Decision of the Hon'ble High Court of Gujarat in the case of Pr.CIT Vs. Tejua Rohitkumar Kapadia, in Tax Appeal No. 691 of 2017, dt. 18-09-2017; ii. Chhat Mull Agarwal Vs. CIT (P&H HC) [116 ITR 694]; :- 9 -: iii. Gauri Sahay Ghisaram Vs. CIT [120 ITR 338] (All HC); iv. Ester Industries Ltd., Vs. CIT [316 ITR 260) (Del HC); v. CBDT Instructions No. 08/2011, dt. 11-08-2011; vi. Abdul Hameed Khan Vs. CIT [63 ITR 738) (AP-HC); 9. Considered the rival submissions and material on record. We notice that subsequent to survey operations, the genuineness of the purchases of Tar and Steel etc., from some o…