CIT v. Vignesh Kumar Jewellers

330 ITR 209High Court2011#20538 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Judgments citing CIT v. Vignesh Kumar Jewellers

M/S Modern Malleables Limited, Kolkata vs. D.C.I.T Cir - 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2548/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Mar 2020AY 2013-14

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2013-14

Section 131Section 132

…hat he simply choose to base himself merely on the general inference drawn from the reading of the investigation report and the statement of some third party. 13. The ld. AR, thereafter, relied on the case of CIT vs. Vignesh Kumar Jewellers reported in (2011) 330 ITR 209 (Mad.), wherein the Hon’ble Madras High Court held that additions cannot be sustained by relying on the findings of the custom authorities without making any independent enquiries and without corroborating evidence. 14. The ld. AR of the assessee also drew our attention to the case laws which lays down the principle that if there is violation of…

Maruthi Poly Bags P Ld, Pudukottai vs. DCIT, Circle 3(1), Trichy

ITA 541/CHNY/2019[2011-12]Status: DisposedITAT Chennai09 Oct 2019AY 2011-12

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Keerthirajan, C.AFor Respondent: Shri. D. Divahar, IRS, JCIT
Section 143(3)Section 148

…n without conducting any independent enquiry and merely relying upon the information received from Central Excise Department and also placing reliance on the decision of Hon’ble Jurisdictional High Court in the case of CIT vs.Vignesh Kumar Jewellary (2011) 330 ITR 209. On the other hand, the ld. Sr. Departmental Representative 8. placed reliance on the orders of lower authorities. ITA Nos.539 to 541/2019 :- 5 -: We heard the rival submissions and perused the material on 9. record. In the present case, the Assessing Officer had received information from Central Excise Department stating that assessee is ind…

Maruthi Poly Bags P Ld, Pudukottai vs. DCIT, Circle 3(1), Trichy

ITA 540/CHNY/2019[2010-11]Status: DisposedITAT Chennai09 Oct 2019AY 2010-11

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Keerthirajan, C.AFor Respondent: Shri. D. Divahar, IRS, JCIT
Section 143(3)Section 148

…n without conducting any independent enquiry and merely relying upon the information received from Central Excise Department and also placing reliance on the decision of Hon’ble Jurisdictional High Court in the case of CIT vs.Vignesh Kumar Jewellary (2011) 330 ITR 209. On the other hand, the ld. Sr. Departmental Representative 8. placed reliance on the orders of lower authorities. ITA Nos.539 to 541/2019 :- 5 -: We heard the rival submissions and perused the material on 9. record. In the present case, the Assessing Officer had received information from Central Excise Department stating that assessee is ind…

Maruthi Poly Bags P Ld, Pudukottai vs. DCIT, Circle 3(1), Trichy

ITA 539/CHNY/2019[2009-10]Status: DisposedITAT Chennai09 Oct 2019AY 2009-10

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Keerthirajan, C.AFor Respondent: Shri. D. Divahar, IRS, JCIT
Section 143(3)Section 148

…n without conducting any independent enquiry and merely relying upon the information received from Central Excise Department and also placing reliance on the decision of Hon’ble Jurisdictional High Court in the case of CIT vs.Vignesh Kumar Jewellary (2011) 330 ITR 209. On the other hand, the ld. Sr. Departmental Representative 8. placed reliance on the orders of lower authorities. ITA Nos.539 to 541/2019 :- 5 -: We heard the rival submissions and perused the material on 9. record. In the present case, the Assessing Officer had received information from Central Excise Department stating that assessee is ind…

CIT v. Vignesh Kumar Jewellers (330 ITR 209) — Cited in 4 Judgments | BharatTax