CIT v. Hiranand

272 ITR 626High Court#13904 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2022.

Judgments citing CIT v. Hiranand

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 203/JPR/2021[2016-17]Status: DisposedITAT Jaipur06 Apr 2022AY 2016-17
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…witness would not ipso fact mean that statement was voluntary and not under pressure. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. Some of these cases are as under: CIT Vs. Hiranand 272 ITR 626 (Raj.) (HC) In Para 16, Court observed as under: "It is difficult to appreciate, what to say, to accept this approach of the revenue officer only to concern with the augmenting of the revenue by all means and seldom to bother about the rightful claims made of the deduction from the gross income as a result of business loss. The Income tax officer…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 202/JPR/2021[2015-16]Status: DisposedITAT Jaipur06 Apr 2022AY 2015-16
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…witness would not ipso fact mean that statement was voluntary and not under pressure. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. Some of these cases are as under: CIT Vs. Hiranand 272 ITR 626 (Raj.) (HC) In Para 16, Court observed as under: "It is difficult to appreciate, what to say, to accept this approach of the revenue officer only to concern with the augmenting of the revenue by all means and seldom to bother about the rightful claims made of the deduction from the gross income as a result of business loss. The Income tax officer…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 201/JPR/2021[2014-15]Status: DisposedITAT Jaipur06 Apr 2022AY 2014-15
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…witness would not ipso fact mean that statement was voluntary and not under pressure. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. Some of these cases are as under: CIT Vs. Hiranand 272 ITR 626 (Raj.) (HC) In Para 16, Court observed as under: "It is difficult to appreciate, what to say, to accept this approach of the revenue officer only to concern with the augmenting of the revenue by all means and seldom to bother about the rightful claims made of the deduction from the gross income as a result of business loss. The Income tax officer…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 200/JPR/2021[2013-14]Status: DisposedITAT Jaipur06 Apr 2022AY 2013-14
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…witness would not ipso fact mean that statement was voluntary and not under pressure. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. Some of these cases are as under: CIT Vs. Hiranand 272 ITR 626 (Raj.) (HC) In Para 16, Court observed as under: "It is difficult to appreciate, what to say, to accept this approach of the revenue officer only to concern with the augmenting of the revenue by all means and seldom to bother about the rightful claims made of the deduction from the gross income as a result of business loss. The Income tax officer…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 199/JPR/2021[2012-13]Status: DisposedITAT Jaipur06 Apr 2022AY 2012-13
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…witness would not ipso fact mean that statement was voluntary and not under pressure. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. Some of these cases are as under: CIT Vs. Hiranand 272 ITR 626 (Raj.) (HC) In Para 16, Court observed as under: "It is difficult to appreciate, what to say, to accept this approach of the revenue officer only to concern with the augmenting of the revenue by all means and seldom to bother about the rightful claims made of the deduction from the gross income as a result of business loss. The Income tax officer…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

ITA 198/JPR/2021[2011-12]Status: DisposedITAT Jaipur06 Apr 2022AY 2011-12
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)

…witness would not ipso fact mean that statement was voluntary and not under pressure. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. Some of these cases are as under: CIT Vs. Hiranand 272 ITR 626 (Raj.) (HC) In Para 16, Court observed as under: "It is difficult to appreciate, what to say, to accept this approach of the revenue officer only to concern with the augmenting of the revenue by all means and seldom to bother about the rightful claims made of the deduction from the gross income as a result of business loss. The Income tax officer…

ACIT, Kota vs. Kaizen Enterprises Pvt. Ltd, Kota

In the result, the appeal of the Revenue and the cross-objection of the assessee is allowed for statistical purposes

ITA 1042/JPR/2016[2013-14]Status: DisposedITAT Jaipur18 Jan 2019AY 2013-14
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 132(4)Section 143(3)Section 153A

…etter [FN 286/98/2013-IT (Inv. II)] dt. 18.12.2014. The fact of getting surrender by extracting pressure on assessee is also accepted by the courts/Tribunal in various cases. In support, reliance was placed on the various decisions in case of CIT vs. Hiranand 272 ITR 626 (Raj), Rajesh Jain vs. DCIT (2006) 100 TTJ 929 (Del), Grandhi Narender vs. ACIT (2010) 41 DTR 227 (Visakha), Surendra Pal Verma vs ACIT (2004) 89 ITD 129 (Chd) and Harshad L. Thankker vs. ACIT (2005) 3 SOT 277 (Mum). 10. The ld. AR further submitted that from the Board’s instruction and the case laws referred above, it can be noted that there ca…

CIT v. Hiranand (272 ITR 626) — Cited in 7 Judgments | BharatTax