CIT v. Ashok

111 DTR 291High Court2014#22008 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Judgments citing CIT v. Ashok

Pradeep Kumar Dusad, Jaipur vs. DCIT Central Circle 2, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18

For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 131Section 153CSection 250

…Tax Officer (2011) 334 ITR 197 (Raj) Hon,ble jurisdiction High Court has held that : Admission despite being an important piece of evidence was not conclusive and it was open to the assessee to show that it was not correct. xi. CIT Vs Ashok kumar Jain (2014) 111 DTR 291 (Raj) 369 ITR 145 It was held that if the assessee does not adhere to the surrender made th an it is for the learned AO to bring on record cogent material and other Evidences to support the addition rather than rely on the statements xii. CIT Vs. Bhaskar Mittal 73 Taxman 437 (Cal) The Law empowers the ITO to assess the income of an assessee accor…

Income-Tax Officer, Ward-1(4), Jaipur vs. Shri Pradeep Kumar Dusad, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1149/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18

For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 131Section 153CSection 250

…Tax Officer (2011) 334 ITR 197 (Raj) Hon,ble jurisdiction High Court has held that : Admission despite being an important piece of evidence was not conclusive and it was open to the assessee to show that it was not correct. ii. CIT Vs Ashok kumar Jain (2014) 111 DTR 291 (Raj) 369 ITR 145 It was held that if the assessee does not adhere to the surrender made than it is for the learned AO to bring on record cogent material and other evidences to support the addition rather than rely on the statements Conclusion In view of this the learned AO first erred in making addition solely on statement. it is submitted that…

ACIT, Jaipur vs. Jhandewalas Foods Pvt. Ltd., Jaipur

In the result, ground no. 2 of revenue’s appeal is allowed for statistical purposes, ground no

ITA 326/JPR/2017[2012-13]Status: DisposedITAT Jaipur27 Dec 2017AY 2012-13

For Appellant: Shri P.C.Parwal (CA)For Respondent: Shri Shalendra Sharma (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 133A

…the AO with reference to Q.No. 18 of statement without pointing out any specific discrepancies in the books of accounts is not sustainable. For this purpose, reliance is placed on the decision of Rajasthan High Court in case of CIT vs. Ashok Kumar Jain (2014) 111 DTR 291/229 Taxman 65. In this case, assessee disclosed amount of Rs. 3 crore only in his revised return filed pursuant to survey as against Rs. 5 crore surrendered by him during the course of survey operations giving explanation supported by material on record. AO has not controverted the explanation offered by the assessee and not pointed out any evide…