CIT v. Swastik Food Products

275 CTR 109High Court2015#17481 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2024.

Judgments citing CIT v. Swastik Food Products

Khoobsoorat Fabrics Pvt Ltd., New Delhi vs. ITO Ward 14(3), New Delhi

Appeal are allowed

ITA 428/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Sept 2024AY 2017-18

Bench: Shri Kul Bharat[Assessment Year: 2017-18

Section 115BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2017-18 M/s Khoobsoorat Fabrics Pvt. Ltd., Vs Income-tax Officer, Plot no. 122, Ist Floor, Ward-14(3), Delhi. Patparganj Industrial Area, Delhi-110092. PAN- AAACK 3072 B APPELLANT RESPONDENT Appellant by Shri Gautam Jain, Adv.; & Shri Lalit Mohan, CA Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 14.08.2024 Date of pronouncement 11.08.2024 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeal…

Deputy Commissioner of Income Tax, ( Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

In the result, both appeals of the revenue are dismissed

ITA 179/RPR/2019[2015-16]Status: DisposedITAT Raipur20 Sept 2022AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.169 & 179/Rpr/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) Acit-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur Pan No. : Afdpa 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 132Section 145(3)

…ite for invoking the provisions of Sec. 145 of the Act, and the AO has to show that the accounts are either incomplete or incorrect, is supported by the judgment of the Hon’ble High Court of Himachal Pradesh in the case of CIT Vs. Swastik Food Products (2015) 275 CTR 109 (HP). 10. As observed by the CIT(Appeals), the fact as it so remains is that the AO had rejected the books of accounts of the assessee for the year under consideration i.e AY 2014-15, for the reason that as the assessee in his application filed before the ITSC, Kolkata for the earlier years i.e AYs 2006- 07 to 2013-14, had after referring to the…

Assistant Commissioner of Income Tax (Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

In the result, both appeals of the revenue are dismissed

ITA 169/RPR/2019[2016-17]Status: DisposedITAT Raipur20 Sept 2022AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.169 & 179/Rpr/2019 (ननधाारण वषा / Assessment Year : 2015-2016 & 2016-2017) Acit-2, Raipur Vs Shri Sanjay Kumar Agrawal, Shri Shyam Tower, Kavita Nagar, Main Road, Avanti Vihar, Raipur Pan No. : Afdpa 6944 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri P.K.Mishra, CIT-DR
Section 132Section 145(3)

…ite for invoking the provisions of Sec. 145 of the Act, and the AO has to show that the accounts are either incomplete or incorrect, is supported by the judgment of the Hon’ble High Court of Himachal Pradesh in the case of CIT Vs. Swastik Food Products (2015) 275 CTR 109 (HP). 10. As observed by the CIT(Appeals), the fact as it so remains is that the AO had rejected the books of accounts of the assessee for the year under consideration i.e AY 2014-15, for the reason that as the assessee in his application filed before the ITSC, Kolkata for the earlier years i.e AYs 2006- 07 to 2013-14, had after referring to the…

The Assistant Commissioner of Income Tax (Central)-2, Raipur vs. Shri Sanjay Kumar Agrawal, Raipur

ITA 43/RPR/2018[2014-15]Status: DisposedITAT Raipur31 May 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 43/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri P.K Mishra, CIT DR
Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 245D(4)

…ite for invoking the provisions of Sec. 145 of the Act, and the AO has to show that the accounts are either incomplete or incorrect, is supported by the judgment of the Hon’ble High Court of Himachal Pradesh in the case of CIT Vs. Swastik Food Products (2015) 275 CTR 109 (HP). 10. As observed by the CIT(Appeals), the fact as it so remains is that the AO had rejected the books of accounts of the assessee for the year under 18 ACIT (Central)-2 Vs. Sri Sanjay Kumar Agarwal consideration i.e AY 2014-15, for the reason that as the assessee in his application filed before the ITSC, Kolkata for the earlier years i.e AY…

The Assistant Commissioner of Income Tax(Central)-2, Raipur vs. M/S Radheshyam Agrawal, Raipur

ITA 42/RPR/2018[2014-15]Status: DisposedITAT Raipur31 May 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 42/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, (Central)-2, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Radheshyam Agarwal L-24, Avanti Vihar, Raipur (C.G.) Pan : Aacfr8916J ……""यथ" / Respondent

For Appellant: Shri Veekaas S. Sharma, ARFor Respondent: Shri P.K Mishra, DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 245D(4)

…ite for invoking the provisions of Sec. 145 of the Act, and the AO has to show that the accounts are either incomplete or incorrect, is supported by the judgment of the Hon’ble High Court of Himachal Pradesh in the case of CIT Vs. Swastik Food Products (2015) 275 CTR 109 (HP). 18 ACIT, (Central)-2 Vs. Radheshyam Agarwal 10. As observed by the CIT(Appeals), the fact as it so remains is that the AO had rejected the books of accounts of the assessee for the year under consideration i.e AY 2014-15, for the reason that as the assessee in his application filed before the ITSC, Kolkata for the earlier years i.e AYs 200…

CIT v. Swastik Food Products (275 CTR 109) — Cited in 5 Judgments | BharatTax