CIT v. C.P. Adam

105 ITR 465High Court#16428 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2022 to 2023.

Judgments citing CIT v. C.P. Adam

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

…functions as a quasi-judicial authority, he is under an obligation to adhere to the principles of natural justice. Denial of permission to cross-examine a witness or examine the evidence is complete violation of the principles of natural justice. > C.P. Adam, 105 ITR 465 (Ker.), The Hon'ble Tribunal deleted the addition made by the A.O. holding that no opportunity had been given to the assessee to cross-examine the creditors. > Ashwani Gupta 322 ITR 396 (Del.) The A.O. had passed the assessment order in violation of the principles of natural justice in as much as he had neither provided copies of the seized mat…

Assistant Commissioner of Income Tax Central Circle3-(1), Hyderabad vs. M/S. Musaddilal Gems and Jewels Private Limited, Hyderabad

In the result, we uphold the addition of Rs

ITA 59/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

…ks maintained by the assessee. The burden is on the assessee'.-to take the plea that, even if the explanation is not acceptable, the material and attending the books being treated as receipt of income nature." Further, in the case of CIT Vs C.P. Adam (1976) (105 ITR 465) (Ker.) while dealing with the issue of addition u/s 68, it was held that: "It is well established that the onus of proving the source of any money received by the assessee is upon him. If liability to pay tax is disputed, it is the responsibility of the assessee to show that the receipt was either not income or income exempted from payment of t…

Assistant Commissioner of Income Tax Central Circle3-(1), Hyderabad vs. Vaishnavi Bullion Private Limited, Hyderabad

In the result, we uphold the addition of Rs

ITA 58/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

…ks maintained by the assessee. The burden is on the assessee'.-to take the plea that, even if the explanation is not acceptable, the material and attending the books being treated as receipt of income nature." Further, in the case of CIT Vs C.P. Adam (1976) (105 ITR 465) (Ker.) while dealing with the issue of addition u/s 68, it was held that: "It is well established that the onus of proving the source of any money received by the assessee is upon him. If liability to pay tax is disputed, it is the responsibility of the assessee to show that the receipt was either not income or income exempted from payment of t…

Vaishnavi Bullion Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, we uphold the addition of Rs

ITA 561/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

…ks maintained by the assessee. The burden is on the assessee'.-to take the plea that, even if the explanation is not acceptable, the material and attending the books being treated as receipt of income nature." Further, in the case of CIT Vs C.P. Adam (1976) (105 ITR 465) (Ker.) while dealing with the issue of addition u/s 68, it was held that: "It is well established that the onus of proving the source of any money received by the assessee is upon him. If liability to pay tax is disputed, it is the responsibility of the assessee to show that the receipt was either not income or income exempted from payment of t…

Musaddilal Gems Jewels Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, we uphold the addition of Rs

ITA 560/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

…ks maintained by the assessee. The burden is on the assessee'.-to take the plea that, even if the explanation is not acceptable, the material and attending the books being treated as receipt of income nature." Further, in the case of CIT Vs C.P. Adam (1976) (105 ITR 465) (Ker.) while dealing with the issue of addition u/s 68, it was held that: "It is well established that the onus of proving the source of any money received by the assessee is upon him. If liability to pay tax is disputed, it is the responsibility of the assessee to show that the receipt was either not income or income exempted from payment of t…

CIT v. C.P. Adam (105 ITR 465) — Cited in 5 Judgments | BharatTax