Commissioner of Income Tax v. Harpal Singh

3 DTR 254Reported decision2008#17557 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

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Issues it is cited on

section 52(2)section 7(1)section 52section 158bdcircle ratefull value of considerationsection 69bsection 48section 260aon-moneysection 50csection 50

Judgments citing Commissioner of Income Tax v. Harpal Singh

The Income Tax Officer, Amritsar vs. Shri Baljinderr Singh Chahal, Amritsar

In the result, the appeal of revenue ITA No

ITA 440/ASR/2016[2009-10]Status: DisposedITAT Amritsar20 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.434/Asr/2016 Assessment Year: 2009-10

Section 147Section 250(6)

…t there was understatement of the investment, without a finding that the assessee invested more than what was recorded in the books of account. 13. The Hon'ble High Court of Punjab & Haryana in the case of “Commissioner of Income Tax Vs. Harpal Singh”, (2008) 3 DTR 254, held as under: - “…………………. Further, it is also undisputed position that before theAssessing Officer said 'S' did not appear and made I.T.A. Nos. 434& 440/Asr/2016 8 Assessment Year: 2009-10 any statement nor an opportunity was granted to the assessee to confront the sale deed and crossexamine 'S' on the statement which he had made before the As…

The Income Tax Officer, Amritsar vs. Sh. Surjit Singh, Amritsar

In the result, the appeal of revenue ITA No

ITA 434/ASR/2016[2009-10]Status: DisposedITAT Amritsar20 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.434/Asr/2016 Assessment Year: 2009-10

Section 147Section 250(6)

…t there was understatement of the investment, without a finding that the assessee invested more than what was recorded in the books of account. 13. The Hon'ble High Court of Punjab & Haryana in the case of “Commissioner of Income Tax Vs. Harpal Singh”, (2008) 3 DTR 254, held as under: - “…………………. Further, it is also undisputed position that before theAssessing Officer said 'S' did not appear and made I.T.A. Nos. 434& 440/Asr/2016 8 Assessment Year: 2009-10 any statement nor an opportunity was granted to the assessee to confront the sale deed and crossexamine 'S' on the statement which he had made before the As…

The Dy. Commissioner Income-Tax, Jammu vs. M/S. Horizon Buildcon Pvt. Ltd, Jammu

In the result, the appeals of the Revenue in I

ITA 673/ASR/2014[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Hitendra Bhauraoji Ninawe, CIT DRFor Respondent: S/Sh. P.N. Arora, Adv., Pradeep
Section 69

…understatement of the investment, without a finding that the assessee invested more than what was recorded in the books of account." vii) The Hon'ble High Court of Punjab & Haryana in the case of Commissioner of Income Tax Vs. Harpal Singh reported in (2008) 3 DTR 254, held:- Dy. CIT v. Horizon Buildcon Pvt. Ltd. "Tribunal has recorded a pure finding of fact after taking into consideration the evidence/material available on the record to the effect that before the Assessing Officer there was no material or evidence to conclude that the assessee had paid a consideration and above the amount mentioned in the reg…

The Dy. Commissioner Income-Tax, Jammu vs. M/S. Horizon Buildcon Pvt. Ltd, Jammu

In the result, the appeals of the Revenue in I

ITA 672/ASR/2014[201-11]Status: DisposedITAT Amritsar22 Mar 2023

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Hitendra Bhauraoji Ninawe, CIT DRFor Respondent: S/Sh. P.N. Arora, Adv., Pradeep
Section 69

…understatement of the investment, without a finding that the assessee invested more than what was recorded in the books of account." vii) The Hon'ble High Court of Punjab & Haryana in the case of Commissioner of Income Tax Vs. Harpal Singh reported in (2008) 3 DTR 254, held:- Dy. CIT v. Horizon Buildcon Pvt. Ltd. "Tribunal has recorded a pure finding of fact after taking into consideration the evidence/material available on the record to the effect that before the Assessing Officer there was no material or evidence to conclude that the assessee had paid a consideration and above the amount mentioned in the reg…

The Dy. Commissioner Income-Tax, Jammu vs. M/S. Horizon Buildcon Pvt. Ltd, Jammu

In the result, the appeals of the Revenue in I

ITA 671/ASR/2014[2009-10]Status: DisposedITAT Amritsar22 Mar 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Hitendra Bhauraoji Ninawe, CIT DRFor Respondent: S/Sh. P.N. Arora, Adv., Pradeep
Section 69

…understatement of the investment, without a finding that the assessee invested more than what was recorded in the books of account." vii) The Hon'ble High Court of Punjab & Haryana in the case of Commissioner of Income Tax Vs. Harpal Singh reported in (2008) 3 DTR 254, held:- Dy. CIT v. Horizon Buildcon Pvt. Ltd. "Tribunal has recorded a pure finding of fact after taking into consideration the evidence/material available on the record to the effect that before the Assessing Officer there was no material or evidence to conclude that the assessee had paid a consideration and above the amount mentioned in the reg…