CIT v. Saddruddin Hussain

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

…ying upon an irrelevant material arises. The findings recorded by the Tribunal in this regard are findings of fact based on appraisement of material on record and they do not appear to be vitiated by any error of law." 13. In CIT v. Saddruddin Hussain [2003] 263 ITR 677/[2002]120 Taxman 798, this Court while considering a case of another liquor contractor upheld the order passed by the Tribunal which relied on the assessee's own case in the immediate preceding year and the appeal filed by the Revenue was dismissed. 14. The findings of the Tribunal reproduced herein-above make it clear that the Tribunal has exam…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

…ying upon an irrelevant material arises. The findings recorded by the Tribunal in this regard are findings of fact based on appraisement of material on record and they do not appear to be vitiated by any error of law." 13. In CIT v. Saddruddin Hussain [2003] 263 ITR 677/[2002]120 Taxman 798, this Court while considering a case of another liquor contractor upheld the order passed by the Tribunal which relied on the assessee's own case in the immediate preceding year and the appeal filed by the Revenue was dismissed. 14. The findings of the Tribunal reproduced herein-above make it clear that the Tribunal has exam…

Pradeep Kumar Agrawal, Dhamtari vs. Income Tax Officer, Ward-Dhamtari, Dhamtari

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

…ying upon an irrelevant material arises. The findings recorded by the Tribunal in this regard are findings of fact based on appraisement of material on record and they do not appear to be vitiated by any error of law." 13. In CIT v. Saddruddin Hussain [2003] 263 ITR 677/[2002]120 Taxman 798, this Court while considering a case of another liquor contractor upheld the order passed by the Tribunal which relied on the assessee's own case in the immediate preceding year and the appeal filed by the Revenue was dismissed. 14. The findings of the Tribunal reproduced herein-above make it clear that the Tribunal has exam…

Smt. Mamta Singh, Indore vs. Assistant Commissioner of Income Tax- 3(1), Indore

In the result appeal of the assessee is partly allowed for

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

…d to be improper .The ITAT in the same judgment has held that even while making best judgment assessment, the AO should make an estimate honestly and fairly and should not act dishonestly, vindictively or capriciously f) CIT v/s Saddrudin Hussain reported in 263 ITR 677 (Raj). As to the rejection of books of accounts on the ground of non- maintenance of day to day stock register, it is now well established that the books of accounts cannot be rejected merely for non maintenance of day to day stock register g) Jaytik Intermidiates Pvt Ltd v/s ACIT (2016) 73 Taxmann.com 195 ( Guj High Court) . following earlier…