CIT v. Noorjehan

216 ITR 301High Court1995#13754 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2019.

Judgments citing CIT v. Noorjehan

Shri Krushnakant Bhailalbhai Patel, Kheda vs. ITO, Ward-2, Nadiad

In the result, appeal of the assessee is dismissed

ITA 2329/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2010-11

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2329/Ahd/2017 "नधा"रण वष"/Assessment Year: 2010-11 Shri Krushnakant Bhailalbhai Patel Ito, Ward-2 At Mahudha Nagarwada Vs Nadiad. Nr.Gujarati School At & Post Mahudha Dist. Kheda. Pan : Awkpp 7005 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Written Submissions Revenue By : Shri N.K. Goel, Sr.Dr

For Appellant: Written submissionsFor Respondent: Shri N.K. Goel, Sr.DR
Section 131Section 139Section 147Section 148Section 69

…s no other source of income, therefore, on the strength of the decision of the Hon’ble Supreme Court in the case of CIT Vs. Noorjahan Noorjahan, 237 ITR 570 (SC), which affirmed the decisions in the case of CIT Vs. Noorjehan, 123 ITR 3, CIT Vs. Moghul Darbar, 216 ITR 301, DCIT Vs. Rohini Builders, 256 ITR 360 and Mitesh Rolling Vs. CIT, 258 ITR 278, it is submitted that additions ought not to have been made. In the submissions, the ld.counsel for the assessee has made reference to the following decisions: CIT Vs. Megha Industries, (103) 7 TaxCorp (DT) 54015 i) (Gujarat); ii) CIT Vs. Ravi Kumar, 294 ITR 78; iii)…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 132/BIL/2011[2007-08]Status: DisposedITAT Raipur10 Jan 2018AY 2007-08

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…found to the satisfaction of the AO, the AO is not obliged to treat the impugned sums on presumptions and assumptions, as payments/investments made from the undisclosed income. [CIT v. Smt. PK. Noorjahan (1999) 237 ITR 570 (SC)]; [CIT v. Moghul Durbar (1995) 216 ITR 301 (AP) ]. 1.28 This leads to an irresistible conclusion that the entries in the impugned loose papers were not the payments/investments made by the appellant and since the brokerage earned by the appellant, if any in such dealings having been sufficiently disclosed in the returns, the impugned presumptive additions made, unsubstantiated on the stre…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 131/BIL/2011[2006-07]Status: DisposedITAT Raipur10 Jan 2018AY 2006-07

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…found to the satisfaction of the AO, the AO is not obliged to treat the impugned sums on presumptions and assumptions, as payments/investments made from the undisclosed income. [CIT v. Smt. PK. Noorjahan (1999) 237 ITR 570 (SC)]; [CIT v. Moghul Durbar (1995) 216 ITR 301 (AP) ]. 1.28 This leads to an irresistible conclusion that the entries in the impugned loose papers were not the payments/investments made by the appellant and since the brokerage earned by the appellant, if any in such dealings having been sufficiently disclosed in the returns, the impugned presumptive additions made, unsubstantiated on the stre…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 130/BIL/2011[2005-06]Status: DisposedITAT Raipur10 Jan 2018AY 2005-06

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…found to the satisfaction of the AO, the AO is not obliged to treat the impugned sums on presumptions and assumptions, as payments/investments made from the undisclosed income. [CIT v. Smt. PK. Noorjahan (1999) 237 ITR 570 (SC)]; [CIT v. Moghul Durbar (1995) 216 ITR 301 (AP) ]. 1.28 This leads to an irresistible conclusion that the entries in the impugned loose papers were not the payments/investments made by the appellant and since the brokerage earned by the appellant, if any in such dealings having been sufficiently disclosed in the returns, the impugned presumptive additions made, unsubstantiated on the stre…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 128/BIL/2011[2003-04]Status: DisposedITAT Raipur10 Jan 2018AY 2003-04

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…found to the satisfaction of the AO, the AO is not obliged to treat the impugned sums on presumptions and assumptions, as payments/investments made from the undisclosed income. [CIT v. Smt. PK. Noorjahan (1999) 237 ITR 570 (SC)]; [CIT v. Moghul Durbar (1995) 216 ITR 301 (AP) ]. 1.28 This leads to an irresistible conclusion that the entries in the impugned loose papers were not the payments/investments made by the appellant and since the brokerage earned by the appellant, if any in such dealings having been sufficiently disclosed in the returns, the impugned presumptive additions made, unsubstantiated on the stre…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 127/BIL/2011[2002-03]Status: DisposedITAT Raipur10 Jan 2018AY 2002-03

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…found to the satisfaction of the AO, the AO is not obliged to treat the impugned sums on presumptions and assumptions, as payments/investments made from the undisclosed income. [CIT v. Smt. PK. Noorjahan (1999) 237 ITR 570 (SC)]; [CIT v. Moghul Durbar (1995) 216 ITR 301 (AP) ]. 1.28 This leads to an irresistible conclusion that the entries in the impugned loose papers were not the payments/investments made by the appellant and since the brokerage earned by the appellant, if any in such dealings having been sufficiently disclosed in the returns, the impugned presumptive additions made, unsubstantiated on the stre…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 126/BIL/2011[2001-02]Status: DisposedITAT Raipur10 Jan 2018AY 2001-02

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…found to the satisfaction of the AO, the AO is not obliged to treat the impugned sums on presumptions and assumptions, as payments/investments made from the undisclosed income. [CIT v. Smt. PK. Noorjahan (1999) 237 ITR 570 (SC)]; [CIT v. Moghul Durbar (1995) 216 ITR 301 (AP) ]. 1.28 This leads to an irresistible conclusion that the entries in the impugned loose papers were not the payments/investments made by the appellant and since the brokerage earned by the appellant, if any in such dealings having been sufficiently disclosed in the returns, the impugned presumptive additions made, unsubstantiated on the stre…

CIT v. Noorjehan (216 ITR 301) — Cited in 7 Judgments | BharatTax