CIT v. H. S. Rathi

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

….2014, to 31.12.2014. The data from “Hari Om” was fraught with errors and inconsistencies. The date chosen for the tally data, starting 01.01.2014, indicates that arbitrary figures were used, without a valid basis. 2. 1 Kindly refer CIT vs. H. S. Rathi (2015) 374 ITR 164 (Delhi): In this case, the court held that the addition made on the basis of inaccurate and incomplete data could not be sustained. The data used for the addition must be accurate and reliable for it to be considered valid. 2. 2 CIT vs. Smt. S. V. P. S. A. K. & Co. (2001) 251 ITR 646 (Kar): The court observed that the AO must apply his mind to th…

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

….2014, to 31.12.2014. The data from “Hari Om” was fraught with errors and inconsistencies. The date chosen for the tally data, starting 01.01.2014, indicates that arbitrary figures were used, without a valid basis. 2. 1 Kindly refer CIT vs. H. S. Rathi (2015) 374 ITR 164 (Delhi): In this case, the court held that the addition made on the basis of inaccurate and incomplete data could not be sustained. The data used for the addition must be accurate and reliable for it to be considered valid. 2. 2 CIT vs. Smt. S. V. P. S. A. K. & Co. (2001) 251 ITR 646 (Kar): The court observed that the AO must apply his mind to th…

Shri Ambica Garments, Jodhpur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

….2014, to 31.12.2014. The data from “Hari Om” was fraught with errors and inconsistencies. The date chosen for the tally data, starting 01.01.2014, indicates that arbitrary figures were used, without a valid basis. 2. 1 Kindly refer CIT vs. H. S. Rathi (2015) 374 ITR 164 (Delhi): In this case, the court held that the addition made on the basis of inaccurate and incomplete data could not be sustained. The data used for the addition must be accurate and reliable for it to be considered valid. 2. 2 CIT vs. Smt. S. V. P. S. A. K. & Co. (2001) 251 ITR 646 (Kar): The court observed that the AO must apply his mind to th…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur, Jodhpur

In the result, all appeals of the assessee are disposed off in terms of

….2014, to 31.12.2014. The data from “Hari Om” was fraught with errors and inconsistencies. The date chosen for the tally data, starting 01.01.2014, indicates that arbitrary figures were used, without a valid basis. 2. 1 Kindly refer CIT vs. H. S. Rathi (2015) 374 ITR 164 (Delhi): In this case, the court held that the addition made on the basis of inaccurate and incomplete data could not be sustained. The data used for the addition must be accurate and reliable for it to be considered valid. 2. 2 CIT vs. Smt. S. V. P. S. A. K. & Co. (2001) 251 ITR 646 (Kar): The court observed that the AO must apply his mind to th…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

….2014, to 31.12.2014. The data from “Hari Om” was fraught with errors and inconsistencies. The date chosen for the tally data, starting 01.01.2014, indicates that arbitrary figures were used, without a valid basis. 2. 1 Kindly refer CIT vs. H. S. Rathi (2015) 374 ITR 164 (Delhi): In this case, the court held that the addition made on the basis of inaccurate and incomplete data could not be sustained. The data used for the addition must be accurate and reliable for it to be considered valid. 2. 2 CIT vs. Smt. S. V. P. S. A. K. & Co. (2001) 251 ITR 646 (Kar): The court observed that the AO must apply his mind to th…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

….2014, to 31.12.2014. The data from “Hari Om” was fraught with errors and inconsistencies. The date chosen for the tally data, starting 01.01.2014, indicates that arbitrary figures were used, without a valid basis. 2. 1 Kindly refer CIT vs. H. S. Rathi (2015) 374 ITR 164 (Delhi): In this case, the court held that the addition made on the basis of inaccurate and incomplete data could not be sustained. The data used for the addition must be accurate and reliable for it to be considered valid. 2. 2 CIT vs. Smt. S. V. P. S. A. K. & Co. (2001) 251 ITR 646 (Kar): The court observed that the AO must apply his mind to th…