Commissioner of Income-tax v. Md. Warasat Hussain

171 ITR 405High Court1988#2694 most cited
43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Income-tax v. Md. Warasat Hussain · Section 153C · date of service assessment order · receipt of assessment order · assessment procedure · search and seizure assessment · Section 132 · Section 68 · Patna High Court

Also reported as

67 CTR 7535 Taxmann 227

Sections most often in play

Section 144Section 271(1)(c)Section 153ASection 115BBESection 68Section 132Section 153CSection 69

Issues it is cited on

section 155bbesection 124(1)section 2(9)section 66section 2(12a)section 127(2)(a)section 124(3)(a)section 127(1)section 127(2)section 65asection 153(c)(1)section 106

Judgments citing Commissioner of Income-tax v. Md. Warasat Hussain

ITO WD 1(2)(2), Mumbai vs. Kesar Petroproducts Ltd, Ratnagiri

In the result, both the appeals of the Revenue and assessee are dismissed

ITA 1169/MUM/2014[2002-03]Status: DisposedITAT Mumbai28 Aug 2018AY 2002-03

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 271Section 271(1)Section 271(1)(c)

…L M/s. Kesar Petroproducts Ltd., 11 Mimosa Investments Co. P. Lid. -vs- ITO 6 ITR 789 12 CIT -vs- Reliance Peiroproducis P. Ltd. 322 ITR 158 13 CIT -vs- Punjabhai Shah 67 ITR 337 14 SMT Gunwamibhai Raiilal -vs- CIT 1 46 ITR 140 15 CIT -vs- MD Warasar Hussain 171 ITR 405 16. CIT -vs- Ajaib Singh & Co. 253 ITR 630 11. Considering the findings recorded by CIT(A) vis-a-vis- judicial pronouncements relied on, we do not find any reason to interfere in the order of CIT(A) for deleting the penalty levied with respect to belated payment of employer’s and employee’s contribution, prior period expenses and refund of sales…

Rajesh Mundhra, Kolkata vs. D.C.I.T CC - III, Kolkata

In the result, the appeal of the Assessee is allowed

ITA 2526/KOL/2013[1997-1998]Status: DisposedITAT Kolkata16 Sept 2016AY 1997-1998

Bench: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi

Section 143(3)Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘A’ BENCH, KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No.2526/KOL/2013 A.Y: 1997-98 Rajesh Mundhra Vs. D.C.I.T-CC-III. Kolkata PAN: AFLPMO377E (Appellant) (Respondent) Appearances by: Shri V.N Purohit, FCA, ld.AR for the assessee Shri Rajat Kr. Kureel, JCIT, Sr. D.R for the revenue Date of concluding the hearing : 12-07- 2016 Date of pronouncing the order : 16-09-2016 O R D E R Shri S.S. Viswanethra Ravi, JM :- This appeal by the assessee is directed against the order dated 21st August, 2013 passed by t…

ITO, New Delhi vs. Shri Navneet Gupta, Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 445/DEL/2013[2008-09]Status: DisposedITAT Delhi20 Nov 2015AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: None PresentFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 271(1)Section 271(1)(c)Section 50C

…of additions which are made on estimated income by ignoring the decision in the case of Addl. CIT vs. Chandrakantha and another (MP) 205 ITR 607; Addl. CIT vs. Lakshmi Industries and Cold Storage Co. Ltd. (All) 146 ITR 492; CIT vs. Md. Warasat Hussain (Patna) 171 ITR 405; AM Shah & Co. Vs. CIT (Guj) 238 ITR 415.” 2. The brief facts of the case are that the assessee has filed the return income of Rs. 28,28,749/- which included the short term capital gain of Rs. 2,33,000/- The case was taken up for scrutiny and it was found that the assessee has sold a property at C-96, Chander Nagar, Ghazaiabad UP for a sale cons…