CIT v. Parimal Kanti Chanda

291 ITR 77Reported decision#24267 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2022.

Judgments citing CIT v. Parimal Kanti Chanda

Bansal Rice Traders, Sangrur vs. ITO-Ward, Sangrur

In the result, appeal of the assessee is allowed

ITA 90/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh31 Jan 2022AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Sr. DR
Section 144Section 148

…CIT Vs. Mukta Metal Works 336 ITR 555 (P&H) • UOP LLC Vs. ADIT, ITAT, Delhi “F” Bench 108 ITD 186 • CIT Vs. Gani Bhai Wahab Bhai 232 ITR 900 (MP) • Electra (Jaipur)(P) Ltd. Vs. Inspecting Assistant Commissioner 26 ITD 236 (Del) • CIT vs. Parimal Kanti Chanda 291 ITR 77 (Gauhati) • Hingora Industries Ltd. Vs. ITO in ITA No. 2109/Ahd/2008 (Ahd Trib)) • DCIT Vs. Mukesh Kumar Aggarwal in ITA No. 374/Agra/2010 (Agra Trib) • DCIT vS. Rohini Builders 256 ITR 360 (Guj) 5.2 The Ld. CIT asked the comment of the A.O. on the above submissions of the assessee. In response the A.O. submitted the report which reads as under:…

Shri Narotam Singh, Mansa vs. Income Tax Officer Ward -1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

…ditional evidence – Admissibility – if the evidence is genuine, reliable and proves the assessee’s case, assessee should not be denied the opportunity to adduce it.” (vii) Decision of Gawahati High Court in the case of CIT Vs. Parimal Kanti Chanda reported in 291 ITR 77 in which was held as under:- “ Accordingly, additional evidence was admitted to do substantial justice in the matter – Thus, admission of additional evidence was in accordance with law and did not prejudice the revenue.” (viii) Decision of ITAT. “B” Bench, Ahmedabad, in the case of Hingora Industries Ltd. Vs. ITO in ITA No. 2109/Ahd/2008 dated 1…

Shri Tarlochan Singh, Mansa vs. Income Tax Officer Ward-1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR
Section 143(3)Section 147Section 148Section 151Section 45(3)

…ditional evidence – Admissibility – if the evidence is genuine, reliable and proves the assessee’s case, assessee should not be denied the opportunity to adduce it.” (vii) Decision of Gawahati High Court in the case of CIT Vs. Parimal Kanti Chanda reported in 291 ITR 77 in which was held as under:- “ Accordingly, additional evidence was admitted to do substantial justice in the matter – Thus, admission of additional evidence was in accordance with law and did not prejudice the revenue.” (viii) Decision of ITAT. “B” Bench, Ahmedabad, in the case of Hingora Industries Ltd. Vs. ITO in ITA No. 2109/Ahd/2008 dated 1…