Commissioner of Income-tax v. Md. Warasat Hussain

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

…in his favour then the door will be left wide open to\nevade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad\nMore [1971] 82 ITR 540]\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35\nTaxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10-\n09-1987] it was held by Hon'ble Patna High Court as under.-\nX\nX\nX\nX\nC.2 Issue 1: date of service of the assessment order under challenge in the\nappeal:-\nHowever in the order in the writ petition there is mention regarding the dispute\nregarding the date of receipt of assessment order and nowhere there…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

…ed in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under.- x x x x C.2 Issue 1: date of service of the assessment order under challenge in the appeal:- However in the order in the writ petition there is mention regarding the dispute regarding the date of receipt of assessment order and nowhere there is ack…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

…ed in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under.- x x x x C.2 Issue 1: date of service of the assessment order under challenge in the appeal:- However in the order in the writ petition there is mention regarding the dispute regarding the date of receipt of assessment order and nowhere there is ack…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

…ed in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under.- x x x x C.2 Issue 1: date of service of the assessment order under challenge in the appeal:- However in the order in the writ petition there is mention regarding the dispute regarding the date of receipt of assessment order and nowhere there is ack…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

…ed in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under.- x x x x C.2 Issue 1: date of service of the assessment order under challenge in the appeal:- However in the order in the writ petition there is mention regarding the dispute regarding the date of receipt of assessment order and nowhere there is ack…

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

…not been placed on record of the appeal by the appellant. The \ndetails of transactions of the unaccounted payments are mentioned in the seized \nmaterial.\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 \nTaxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) (10-\n09-1987] it was held by Hon'ble Patna High Court as under-\n\"This was a matter with the special knowledge of the assessee. The Tribunal could not \nbe expected to produce the sale deed. The learned counsel for the assessee submitted \nthat even if the assessee did not produce the original sale deed, the rev…

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

…t been placed on record of the appeal by the appellant. The \ndetails of transactions of the unaccounted payments are mentioned in the seized \nmaterial.\n\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 \nTaxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) (10- \n09-1987] it was held by Hon'ble Patna High Court as under-\n\n\"This was a matter with the special knowledge of the assessee. The Tribunal could not \nbe expected to produce the sale deed. The learned counsel for the assessee submitted \nthat even if the assessee did not produce the original sale deed, the…

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

…as not been placed on record of the appeal by the appellant. The\ndetails of transactions of the unaccounted payments are mentioned in the seized\nmaterial.\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35\nTaxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) (10-\n09-1987] it was held by Hon'ble Patna High Court as under-\n\"This was a matter with the special knowledge of the assessee. The Tribunal could not\nbe expected to produce the sale deed. The learned counsel for the assessee submitted\nthat even if the assessee did not produce the original sale deed, the reven…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

…ed in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

…ted in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue c…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…ted in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue c…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…ted in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue c…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

…ted in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue c…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

…ted in his favour then the door will be left wide open to evade tax. [Refer: judgement of Hon'ble Supreme Court in CIT v. Durga Prasad More [1971] 82 ITR 540] In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue c…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

…ealities, rather than being swayed by the not so convincing, but apparently in order, documents and examining them, in a pedantic manner, with the blinkers on. In the case of Commissioner of Income-tax v. Md. WarasatHussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10-09-1987] it was held by Hon'ble Patna High Court as under- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce the original sale deed, the revenue cou…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

…not verifiable from the material placed\non record by the appellant as even the statement which is referred by the appellant\nhas not been placed on record.\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35\nTaxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10-09-\n1987] it was held by Hon'ble Patna High Court as under:-\n\"This was a matter with the special knowledge of the assessee. The Tribunal could\nnot be expected to produce the sale deed. The learned counsel for the assessee\nsubmitted that even if the assessee did not produce the original sale deed, the\nrev…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

…not verifiable from the material placed\non record by the appellant as even the statement which is referred by the appellant\nhas not been placed on record.\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35\nTaxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10-09-\n1987] it was held by Hon'ble Patna High Court as under:-\n\"This was a matter with the special knowledge of the assessee. The Tribunal could\nnot be expected to produce the sale deed. The learned counsel for the assessee\nsubmitted that even if the assessee did not produce the original sale deed, the\nrev…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…is not verifiable from the material placed on record by the appellant as even the statement which is referred by the appellant has not been placed on record. In the case of Commissioner of Income-tax v. Md. Warasat Hussain [1987] 35 Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10-09- 1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee Kailash Chand Maheshwari vs. DCIT submitted that even if the assessee did not produce t…

PARAS MAL JAIN,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

…atute, the additions were made and sustained applying the similar\nprinciples and these actions are mere codification of the earlier settled\nlegal principles.\nIn the case of Commissioner of Income-tax v. Md. Warasat Hussain\n[1987] Taxman 227 (Patna)/[1988] 171 ITR 405 (Patna)/[1988] 67\nCTR 75 (Patna) [100% 1987] it was held by Hon'ble Patna High\nCourt as under:-\n\"This was a matter with the special knowledge of the assessee. The\nTribuna could not be expected to produce the sale deed. The learned\ncounsel for the assessee submitted that even if the assessee did not\nproduce the original sale deed, the reven…