CIT v. Brij Pal Sharma

333 ITR 229High Court#24545 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Judgments citing CIT v. Brij Pal Sharma

I.T.O. - 23(1)(5), Mumbai vs. Grace Development Associates, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR

Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

…ness without summons. The assessee having discharged the initial onus of giving complete name and address of bankers and confirmation letters it was for the Income-Tax Officer to show that the explanation rendered by the assessee was untrue. Brij Pal Sharma, 333 ITR 229 (P & H), It was held that it was not open to the A.O. to determine the matter without any further investigation so as to be able to repudiate the material relied upon by the assessee. It was open to the A. O. to exercise authority vested in him u/s. 131 of the Act, to determine the veracity of the material relied upon by the respondent- assessee…

The Dy.Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Hi-Tech Engineers, Mumbai

In the result, both revenue’s appeal and CO of the assessee are dismissed

ITA 2712/MUM/2022[2018-19]Status: DisposedITAT Mumbai27 Feb 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2712/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Dcit, Central Circle-5(1) बिधम/ M/S. Hi-Tech Engineers Room No. 1928, 19Th Floor, Room No. 3, 4Th Floor, Vs. Air India Building, Nariman 477/479 Maulana Azad Point, 400021. Road, Gole Deval, Mumbai-400004. Cross Objection No. 09/Mum/2023 Arising Out Of I.T.A. No.2712/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) M/S. Hi-Tech Engineers बिधम/ Dcit, Central Circle-5(1) Room No. 3, 4Th Floor, Room No. 1928, 19Th Vs. 477/479 Maulana Azad Floor, Air India Building, Road, Gole Deval, Mumbai- Nariman Point, 400021. 400004. आयकर अपील सं/ I.T.A. No.2713/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit, Central Circle-5(1) बिधम/ M/S. Hi-Tech Engineers Room No. 1928, 19Th Floor, Room No. 3, 4Th Floor, Vs. Air India Building, Nariman 477/479 Maulana Azad Point, 400021. Road, Gole Deval, Mumbai-400004. Cross Objection No. 08/Mum/2023 Arising Out Of I.T.A. No.2713/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) M/S. Hi-Tech Engineers बिधम/ Dcit, Central Circle-5(1) Room No. 3, 4Th Floor, Room No. 1928, 19Th Vs. 477/479 Maulana Azad Floor, Air India Building, Road, Gole Deval, Mumbai- Nariman Point, 400021. 400004. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafh0253L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) C.O. 8 & 9 /Mum/2023 A.Ys. 2018-19 & 2019-20 M/S. Hi-Tech Engineers

For Appellant: Shri Bhupendra Shah a/w MsFor Respondent: Shri Nimesh Yadav (DR)

Section 132Section 139(1)

…osition, the appellant has relied upon the decisions in the case of (i) Orissa Corporation Pvt. Ltd. 159 ITR 78 (SC) (ii) Nikunk Eximp Enterprises, ITXAL No.5604 of 2010 (iii) U.M. Shah, Proprietor, Shrenik Trading co. 90 ITR 396 (Bom.) (iii) Brij Pal Sharma, 333 ITR 229 (P&H) (iv) Hi Lux Automotive (P) Ltd., 183, Taxman 260 (Del) (v) Rajesh P. Soni 100 TTJ 892 (Ahd.) (vi) Babulal C. Borana vs. ITO ) 282 ITR 251 (Bom.) and ITO vs. Kanchwala Gems 122 TTJ 854. 7.3.4 In the case of Rushabh Trading Co., Rushabh Corporation, Hitesh Kantilal Shah HUF and Vimainath Traders, during the assessment proceedings, the appella…

ITO, New Delhi vs. M/S. Delhi Press Samachar Patra Pvt. Ltd., New Delhi

In the result ground No. 1 of the appeal of the Revenue is dismissed

ITA 1433/DEL/2013[2008-09]Status: DisposedITAT Delhi12 Oct 2017AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Manish Kumar, AdvFor Respondent: Shri Anshu Prakash, Sr. DR

Section 143(2)Section 40A(2)Section 40A(2)(b)

…hat the works were undertaken with the relatives at a lower rates in comparisons to the rates charged by non-relatives. In this context reliance is also placed on the decision of Hon‟ble Punjab & Haryana High court vide the decision of CIT v/s Brij Pal Sharma 333 ITR 229 wherein it has been held that as per section 40A(2) if the payment to relatives are unreasonable, only then disallowance can be made. 9 | P a g e ITO, Ward 10 (1) , New Delhi Vs Delhi Pres samachar Patra Private Limited ITA NO 1433 , 1061/ Del/2013 & 5001 & 6515/ Del/2014 A.Y. 2008-09 to 2011-12 If the payment to relative for service or goods is…