CIT v. Pratapsingh Amrosingh Rajendra

64 Taxmann 585High Court1992#9114 most cited

What is CIT v. Pratapsingh Amrosingh Rajendra authority for?

The High Court confirms that the rejection of books of accounts is not a mandatory prerequisite for an enquiry under Section 142A of the Income Tax Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Pratapsingh Amrosingh Rajendra · 64 Taxmann 585 · 1992 · Section 142A · rejection of books of accounts · enquiry · assessment procedure · income tax

Judgments citing CIT v. Pratapsingh Amrosingh Rajendra

ITO Ward-4(1)(4), Ahmedabad vs. Valley Comtrade Pvt Ltd ( Earlier Known As Jhawar Comtrade Pvt. Ltd., Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 2034/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 2034/Ahd/2017 िनधा"रण वष"/Asstt. Year:2012-2013 I.T.O, M/S. Valley Comtrade Pvt. Ltd., Ward-4(1)(4), Vs. (Earlier Known As Jhawar Comtrade Ahmedabad. Pvt. Ltd.,) C-205, Titanium Square, Near Parsoli Bmw Showroom, Thaltej Chokdi, Ahmedabad-380054. Pan: Aadcs3553N & आयकर अपील सं./Ita No. 68/Srt/2017 िनधा"रण वष"/Asstt. Year:2012-2013 M/S. Valley Comtrade Pvt. Ltd., I.T.O, (Earlier Known As Jhawar Comtrade Vs. Ward-1(1)(3), Pvt. Ltd.,) Surat. C-205, Titanium Square, Near Parsoli Bmw Showroom, Thaltej Chokdi, Ahmedabad-380054. Pan: Aadcs3553N

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT. D.R with Shri S.S. Shukla, Sr.D.R
Section 13(1)(d)Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARATHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 2034/AHD/2017 िनधा"रण वष"/Asstt. Year:2012-2013 I.T.O, M/s. Valley Comtrade Pvt. Ltd., Ward-4(1)(4), Vs. (Earlier known as Jhawar Comtrade Ahmedabad. Pvt. Ltd.,) C-205, Titanium Square, Near Parsoli BMW Showroom, Thaltej Chokdi, Ahmedabad-380054. PAN: AADCS3553N And आयकर अपील सं./ITA No. 68/SRT/2017 िनधा"रण वष"/Asstt. Year:2012-2013 M/s. Valley Comtrade Pvt.…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

In the result, the appeals of the assessee are allowed and the appeals of

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…ecial Bench in the case of ITO Vs JKK Textiles Processing Mills (1990) (35 ITD 396) • Chennai ITAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. C…

CIT v. Pratapsingh Amrosingh Rajendra (64 Taxmann 585) — Cited in 12 Judgments | BharatTax