CIT v. Dulla Ram, Labour Contractor

42 Taxmann.com 349High Court2014#4215 most cited

What is CIT v. Dulla Ram, Labour Contractor authority for?

An Assessing Officer cannot rely on entries from rejected books of account to make an addition to an assessee's taxable income under section 68.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Dulla Ram · section 68 · rejected books of account · addition to taxable income · onus of proof · unexplained cash credits · AO cannot rely on rejected books

Sections most often in play

Section 143(3)Section 145(3)Section 153ASection 1961Section 68Section 131Section 144Section 153D

Issues it is cited on

section 155bbesection 80ia(7)section 2(9)section 10basection 66section 158b(b)section 80a(5)onus of proofsection 153a(1)(a)section 155fresh tangible materialsection 80ia(4)

Judgments citing CIT v. Dulla Ram, Labour Contractor

Radiant Cement Company Private Limited, Kala Amb, Sirmour vs. Income Tax Officer, ITO, Nahan, Sirmour

In the result, appeal of the Assessee is allowed

ITA 186/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh21 Jun 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 186/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Radiant Cement Company Private Vs. The Ito, Limited, बनाम Nahan, Kala Amb, Sirmour Sirmour "थायी लेखा सं./Pan No: Aaacr8765J अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 186/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 Radiant Cement Company Private Vs. The ITO, Limited, बनाम Nahan, Kala Amb, Sirmour Sirmour "थायी लेखा सं./PAN No: AAACR8765J अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT S.A. No.12/Chd/2024 (आयकर अपील सं./ ITA No. 186/CHD/2024) "नधा"रण वष" / Assessment Year : 2015-16 Radiant Cement Company Private Vs. The ITO, Limited, Kala Amb, बनाम Nahan, Sirmour. Sirmo…

Smt. Lizy George, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 7(1), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 398/BANG/2020[2005-06]Status: DisposedITAT Bangalore28 Oct 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)
Section 133ASection 142(1)Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 Smt. Lizy George, The Asst. Commissioner of Rep. by LR Shri Anoop Income-tax, Chemmanur, Circle-7(1), Chemmanur Jewellers, Bengaluru. Chemmanur Enclave, Vs. Marathahalli, Bengaluru. PAN – ADAPG 3712 A APPELLANT RESPONDENT Appellant by : Shri V Ravishankar, Advocate Respondent by : Shri Sankar Ganesh K, JCIT (DR) Date of Hearing : 29.09.2022 Date of Pronouncement : 26.10.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This app…

M/S Karma Inddustries Limited, Mumbai vs. Asst. CIT Central Circle-36, Mumbai

In the result, appeal is partly allowed

ITA 2583/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Sept 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Kavitha Rajagopal ()

Section 131Section 132Section 133(6)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No2579/MUM/2019 - A.Y. 2008-09 ITA No2580/MUM/2019 - A.Y. 2009-10 ITA No2581/MUM/2019 - A.Y. 2010-11 ITA No2582/MUM/2019 - A.Y. 2011-12 ITA No2583/MUM/2019 - A.Y. 2012-13 M/s Karma Industries Limited vs The Asst. Commissioner of Income 101, Vasu Villa, Amar Jyot Tax, Central Circle-36, Mumbai Compound, Opp to MTNL, Kandivali West, Mumbai PAN : AAACS7557H APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha, Adv. Department represented by Shri Rakesh Ra…

M/S Karma Inddustries Limited, Mumbai vs. Asst. CIT Central Circle-36, Mumbai

In the result, appeal is partly allowed

ITA 2582/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Sept 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Kavitha Rajagopal ()

Section 131Section 132Section 133(6)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No2579/MUM/2019 - A.Y. 2008-09 ITA No2580/MUM/2019 - A.Y. 2009-10 ITA No2581/MUM/2019 - A.Y. 2010-11 ITA No2582/MUM/2019 - A.Y. 2011-12 ITA No2583/MUM/2019 - A.Y. 2012-13 M/s Karma Industries Limited vs The Asst. Commissioner of Income 101, Vasu Villa, Amar Jyot Tax, Central Circle-36, Mumbai Compound, Opp to MTNL, Kandivali West, Mumbai PAN : AAACS7557H APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha, Adv. Department represented by Shri Rakesh Ra…

M/S Karma Inddustries Limited, Mumbai vs. Asst. CIT Central Circle-36, Mumbai

In the result, appeal is partly allowed

ITA 2581/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Sept 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Kavitha Rajagopal ()

Section 131Section 132Section 133(6)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No2579/MUM/2019 - A.Y. 2008-09 ITA No2580/MUM/2019 - A.Y. 2009-10 ITA No2581/MUM/2019 - A.Y. 2010-11 ITA No2582/MUM/2019 - A.Y. 2011-12 ITA No2583/MUM/2019 - A.Y. 2012-13 M/s Karma Industries Limited vs The Asst. Commissioner of Income 101, Vasu Villa, Amar Jyot Tax, Central Circle-36, Mumbai Compound, Opp to MTNL, Kandivali West, Mumbai PAN : AAACS7557H APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha, Adv. Department represented by Shri Rakesh Ra…

M/S Karma Inddustries Limited, Mumbai vs. Asst. CIT Central Circle-36, Mumbai

In the result, appeal is partly allowed

ITA 2580/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Sept 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Kavitha Rajagopal ()

Section 131Section 132Section 133(6)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No2579/MUM/2019 - A.Y. 2008-09 ITA No2580/MUM/2019 - A.Y. 2009-10 ITA No2581/MUM/2019 - A.Y. 2010-11 ITA No2582/MUM/2019 - A.Y. 2011-12 ITA No2583/MUM/2019 - A.Y. 2012-13 M/s Karma Industries Limited vs The Asst. Commissioner of Income 101, Vasu Villa, Amar Jyot Tax, Central Circle-36, Mumbai Compound, Opp to MTNL, Kandivali West, Mumbai PAN : AAACS7557H APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha, Adv. Department represented by Shri Rakesh Ra…

M/S Karma Inddustries Limited, Mumbai vs. Asst. CIT Central Circle-36, Mumbai

In the result, appeal is partly allowed

ITA 2579/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Sept 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Kavitha Rajagopal ()

Section 131Section 132Section 133(6)Section 143(3)Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) & KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No2579/MUM/2019 - A.Y. 2008-09 ITA No2580/MUM/2019 - A.Y. 2009-10 ITA No2581/MUM/2019 - A.Y. 2010-11 ITA No2582/MUM/2019 - A.Y. 2011-12 ITA No2583/MUM/2019 - A.Y. 2012-13 M/s Karma Industries Limited vs The Asst. Commissioner of Income 101, Vasu Villa, Amar Jyot Tax, Central Circle-36, Mumbai Compound, Opp to MTNL, Kandivali West, Mumbai PAN : AAACS7557H APPELLANT RESPONDENT Assessee represented by Shri Prateek Jha, Adv. Department represented by Shri Rakesh Ra…

Subhash Pareta, Kota vs. ACIT, Kota

In the result, the appeal of the assessee and the revenue are disposed off with above directions

ITA 434/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Oct 2017AY 2011-12
For Appellant: NoneFor Respondent: Shri S.L.Chandel (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 142Section 40A(3)Section 69Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 434/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Subhash Pareta, ACIT Vs. Prop. Pareta Circle-1 Associates, Kota 3/148 Ganesh Talab, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGGPP4046H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 617/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Asstt. Commissioner of Shri Subhash Pareta, Vs…