CIT v. Kishori Lal

5 Taxmann.com 60High Court2010#21001 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Kishori Lal

Shri Kirodi Mal, Alwar vs. Income Tax Officer, Alwar

Appeal is dismissed

ITA 883/JPR/2017[2009-10]Status: DisposedITAT Jaipur13 Jul 2022AY 2009-10
For Appellant: Sh. Javed Khan, AdvFor Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 147Section 148Section 149

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘SMC’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 883/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Sh. Kirodi Mal ITO Vs. S/o Sh. Prabhati Ward-1(1), R/o- Village- Dalalpur, Post- Alwar Shahpur, Distt.- Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BGLPM 4153 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Javed Khan, Adv. jktLo dh vksj…

ACIT, New Delhi vs. Shri Vikrant Puri, New Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 3376/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Mar 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. V.K. Agarwal, ARFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 127(2)Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…by A/c Payee cheque indicating cheque no, date, amount, saving bank account no. as well as name and address of the bank. This view is fully supported by the judgment of Hon'ble Delhi High Court in the case of CIT vs. Kishori Lal construction Ltd., [2010J 5 Taxmann.com 60 (Delhi), the relevant extract from which is reproduced hereunder: - "After considering the arguments of both the sides, we find ourselves in favour of the submission made by learned counsel for the respondent. As mentioned above the assessee had produced the following which would clearly demonstrate it has discharged its initial burden: (a…

ACIT, New Delhi vs. Shri Vikrant Puri, New Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 3375/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Mar 2016AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. V.K. Agarwal, ARFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 127(2)Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A

…by A/c Payee cheque indicating cheque no, date, amount, saving bank account no. as well as name and address of the bank. This view is fully supported by the judgment of Hon'ble Delhi High Court in the case of CIT vs. Kishori Lal construction Ltd., [2010J 5 Taxmann.com 60 (Delhi), the relevant extract from which is reproduced hereunder: - "After considering the arguments of both the sides, we find ourselves in favour of the submission made by learned counsel for the respondent. As mentioned above the assessee had produced the following which would clearly demonstrate it has discharged its initial burden: (a…

ACIT, New Delhi vs. Shri Vikrant Puri, New Delhi

In the result, the Revenue’s Appeal stands dismissed

ITA 3377/DEL/2011[2007-08]Status: DisposedITAT Delhi28 Mar 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. 2007-08 Assistant Commissioner Of Income Tax Vs. Shri Vikrant Puri, Central Circle-13, New Delhi A-1/36, Panchsheel Enclave, New Delhi (Pan:Afypp9110K) (Appellant) (Respondent)

For Appellant: Sh. V.K. Agarwal, ARFor Respondent: Sh. Amit Mohan Govil, CIT(DR)
Section 127(2)Section 132Section 142(1)Section 143(2)Section 143(3)

…mount is received by Alc Payee cheque indicating cheque no, amount, bank account no. as well as name and address of the bank. This view is fully supported by the judgment of Hon'ble Delhi High Court in the case of CIT vs. Kishori Lal construction Ltd., [2010] 5 Taxmann.com 60 (Delhi), the relevant extract from which is reproduced hereunder: - "After considering the arguments of both the sides, we find ourselves in favour of the submission made by learned counsel for the respondent. As mentioned above the assessee had produced the following which would clearly demonstrate it has discharged its initial burden: (a)…