Commissioner of Sales Tax v. Vishnbu Chandra Vipin Chandra

50 STC 345High Court1982#18015 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Judgments citing Commissioner of Sales Tax v. Vishnbu Chandra Vipin Chandra

DCIT, Muzaffarnagar vs. Late Shri Haji Mohd. Dilshad Through L/H Shri Dilnawaz & Mrs. Mehrunissa, Muzaffarnagar

In the result the appeal of the assessee in ITA 3555/Del/2017 is partly allowed and appeal of the Revenue in ITA 3754/Del/2017 is also partly allowed

ITA 3754/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14 Late Shri Haji Mohd. Dilshad, Vs Assistant Commissioner Of Through Legal Heir Shri Dilnawaz Income Tax, Circle-1, (Son) & Mrs. Mehrunissa (Spouse) Muzaffarnagar. 800/1, Yogendrapuri, Muzaffarnagar Pan- Ahrpd 5860 D Appellant Respondent & Assessment Year: 2013-14 Assistant Vs Late Shri Haji Mohd. Dilshad, Commissioner Of Through Legal Heir Shri Dilnawaz (Son) Income Tax, Circle-1 & Mrs. Mehrunissa (Spouse) Muzaffarnagar. 800/1, Yogendrapuri, Muzaffarnagar Pan- Ahrpd 5860 D Appellant Respondent

Section 143(3)Section 145Section 145(3)

…Vs.CIT, (1975) 101 ITR 525(Pat.)]. vi. R.B. Jessaram Fatehchand (Sugar Deptt.) Vs. CIT, (1970) 75 ITR 33 (Bom.); vii. M. Durai Raj Vs. CIT, (1972) 83 ITR 484 (Ker); Md. Umer Vs.CIT, (1975) 101 ITR 525(Pat.)]. viii. CST Vs. Vishnuchandra Vipin Chandra, (1982) 50 STC 345 (All)) unless there be a statutory obligation in that regard [Babu Lal Mahadeo Prasad Vs. CIT, (1982) Tax LR 3182 (All)); 11. Regarding ground no 6 to 10 of the assessee appeal as well as ground 1 of the Revenue appeal in respect of adhoc addition/disallowance @1% i.e. Rs.67,38,867.00 on account of Estimate Net Profit against the Gross Receipt, th…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…ks of accounts and other relevant records maintained by him and relied on the following decisions :- a) Dr. Prabhu Dayal Yadav Vs. CIT (2018) 89 taxmann.com 126 (Hon’ble Allahabad High Court) b) Commissioner of Sales Tax v. Vishnuchandra Vipin Chandra [1982] 50 STC 345 (Hon’ble Allahabad High Court) c) CIT Vs Prayag Wines (2014) 49 taxmann.com 528 (Hon’ble Allahabad High Court) d) DCIT Lucknow Vs. Hanuman Sugar (Khandsari) Mills Pvt.Ltd. (2013) 38 taxmann.com 53 (Hon’ble Allahabad High Court) e) Tolaram Daga Vs. CIT (1966) 59 ITR 632 (Hon’ble Assam High Court) f) ACIT Vs. S.K. Sharma Contractor, New Delhi g) ACI…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…ks of accounts and other relevant records maintained by him and relied on the following decisions :- a) Dr. Prabhu Dayal Yadav Vs. CIT (2018) 89 taxmann.com 126 (Hon’ble Allahabad High Court) b) Commissioner of Sales Tax v. Vishnuchandra Vipin Chandra [1982] 50 STC 345 (Hon’ble Allahabad High Court) c) CIT Vs Prayag Wines (2014) 49 taxmann.com 528 (Hon’ble Allahabad High Court) d) DCIT Lucknow Vs. Hanuman Sugar (Khandsari) Mills Pvt.Ltd. (2013) 38 taxmann.com 53 (Hon’ble Allahabad High Court) e) Tolaram Daga Vs. CIT (1966) 59 ITR 632 (Hon’ble Assam High Court) f) ACIT Vs. S.K. Sharma Contractor, New Delhi g) ACI…

Smt. Savita Goel, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, the assessee’s appeal in ITA No

ITA 3794/DEL/2016[2009-10]Status: DisposedITAT Delhi01 Dec 2016AY 2009-10

Bench: Shri S.V. Mehrotraassessment Year : 2009-10 Savita Goel Aop, Income Tax Officer, 444, Bhrampuri, Vs. Ward-1(1), Muzaffarnagar (Up). Muzaffarnagar Pan : Aacas 1442 B (Appellant) (Respondent) Assessment Year : 2009-10 Savita Goel, Income Tax Officer, 444, Brahmpuri, Vs. Ward-2(3), Muzaffarnagar (Up). Muzaffarnagar Pan : Aacas 1442 B (Appellant) (Respondent)

For Appellant: Shri Prem Prakash, AdvFor Respondent: Shri S. K. Jain, Sr. DR
Section 143(3)Section 145(3)

…ant vs. ITO, 309 ITR 259 (HP) and Sanjay Oil Cake Vs. CIT, 316, ITR 274 (Gujrat)." 8. In the case of Prayag Wines (supra), the Hon’ble Allahabad High Court relied upon the decision in the case of Commissioner of Sales Tax vs. Vishnbu Chandra Vipin Chandra, 50 STC 345, wherein the Court held that failure to issue cash memos was insufficient to reject the books of account, where the books were otherwise verifiable. In the present case, the assessee in its reply dated 31.10.2011 noted at page 2 of the assessment order had clearly stated that Stock Register was maintained by assessee which gave all the details of…

Savita Goel AOP, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, the assessee’s appeal in ITA No

ITA 1666/DEL/2013[2009-10]Status: DisposedITAT Delhi01 Dec 2016AY 2009-10

Bench: Shri S.V. Mehrotraassessment Year : 2009-10 Savita Goel Aop, Income Tax Officer, 444, Bhrampuri, Vs. Ward-1(1), Muzaffarnagar (Up). Muzaffarnagar Pan : Aacas 1442 B (Appellant) (Respondent) Assessment Year : 2009-10 Savita Goel, Income Tax Officer, 444, Brahmpuri, Vs. Ward-2(3), Muzaffarnagar (Up). Muzaffarnagar Pan : Aacas 1442 B (Appellant) (Respondent)

For Appellant: Shri Prem Prakash, AdvFor Respondent: Shri S. K. Jain, Sr. DR
Section 143(3)Section 145(3)

…ant vs. ITO, 309 ITR 259 (HP) and Sanjay Oil Cake Vs. CIT, 316, ITR 274 (Gujrat)." 8. In the case of Prayag Wines (supra), the Hon’ble Allahabad High Court relied upon the decision in the case of Commissioner of Sales Tax vs. Vishnbu Chandra Vipin Chandra, 50 STC 345, wherein the Court held that failure to issue cash memos was insufficient to reject the books of account, where the books were otherwise verifiable. In the present case, the assessee in its reply dated 31.10.2011 noted at page 2 of the assessment order had clearly stated that Stock Register was maintained by assessee which gave all the details of…

Commissioner of Sales Tax v. Vishnbu Chandra Vipin Chandra (50 STC 345) — Cited in 5 Judgments | BharatTax