Deputy Commissioner Income-tax, Central Circle 1, Hyderabad v. C. Krishna Yadav

12 Taxmann.com 4Reported decision2011#1753 most cited
64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

DCIT C. Krishna Yadav · 12 Taxmann.com 4 · section 153C · section 132(4) · section 153A · section 132 · section 69 · search assessment · unexplained money · on money receipt · suppressed sales · additions

Sections most often in play

Section 153CSection 132(4)Section 153ASection 131Section 132Section 271AABSection 69Section 115BBE

Issues it is cited on

arbitrary and capricioussection 132(1)(a)penalty under section 271econstruction pepenalty under section 271don money receiptcorpus fundsection 269tsection 53section 158bb(1)joint development agreementjda

Judgments citing Deputy Commissioner Income-tax, Central Circle 1, Hyderabad v. C. Krishna Yadav

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Cascade Holdings Pvt. Limited, Mumbai vs. DCIT Central Circle 4(3), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1414/MUM/2019[1992-93]Status: DisposedITAT Mumbai09 Apr 2021AY 1992-93

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1992-93 M/S. Cascade Holdings Dcit, Pvt. Ltd., Central Circle 4(3), 32, Madhuli, Vs. Air India Building, Dr. Annie Besant Road, 19Th Floor, Worli, Mumbai – 400 018 Mumbai - 400020 Pan: Aaacc5768N (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. & Shri Dharmesh Shah, A.R.

For Appellant: Shri Vijay Mehta, A.R. &For Respondent: Dr. P. Daniel, D.R
Section 132Section 144Section 234ASection 292CSection 94(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 1992-93 M/s. Cascade Holdings DCIT, Pvt. Ltd., Central Circle 4(3), 32, Madhuli, Vs. Air India Building, Dr. Annie Besant Road, 19th Floor, Worli, Mumbai – 400 018 Mumbai - 400020 PAN: AAACC5768N (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta, A.R. & Shri Dharmesh Shah, A.R. Revenue by : Dr. P. Daniel, D.R. Date of Hearing : 04.02.2021 Date of Pronouncement : 09.04.2021 O R D E R Per Rajesh Kumar, Accountant Member: The present…

Genom Biotech Pvt Ltd., Mumbai vs. ACIT CC -40, Mumbai

In the result, all the appeals of the assessee and the appeals of the revenue are treated as partly allowed

ITA 4656/MUM/2014[2003-04]Status: DisposedITAT Mumbai14 Mar 2018AY 2003-04

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 143(2)Section 143(3)Section 153A

…inga Choodambikai Mills Ltd Vs. CIT (28 ITR 952) (c) CIT Vs.Vishal Teknis (Civil) Pvt Ltd – ITA No. (L) No.1896 of 2012 (d) ACIT Vs. Prathima Educational Society, Hyderabad ITA No.1768/Hyd/2011 and ITA No.720/Hyd/2012.(ITAT- Hyd) (e) DCIT Vs. C Krishna Yadav (12 Taxmann.com 4) 110 M/s. Genom Biotech Pvt. Ltd. (f) ACIT Vs. M/s Thakkar Popatlal Velji sales ltd (ITA No.4812, 4813, 4845/M/2010 (ITAT-Mumbai) 129. The Ld D.R, on the contrary, submitted that the preponderance of probabilities show that the assessee has suppressed sales purposely in order to compensate the reduction of advertisement expenses. Accordin…

Sh. Sanjay Dalmia, New Delhi vs. DCIT, New Delhi

In the result all the appeal filed by the assessee are dismissed

ITA 3795/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Oct 2017AY 2006-07

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

For Appellant: Shri Vinod Kumar Bindal, AdvFor Respondent: Shri SS Rana, CIT DR
Section 132Section 142(1)Section 153ASection 271Section 271(1)(b)

…ITA No. 3795 to 3801/Del/2014 (Assessment Year: 2006-07 to 2012-13 Sanjay Dalmia, Vs DCIT INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3795 to 3801/Del/2014 (Assessment Year: 2006-07 to 2012-13) Sanjay Dalmia, Vs. DCIT, 2nd Floor, Indraprakash Building, Central Circle-2, 21, Barakhamba Road, New Delhi New Delhi PAN:AADPD9438N (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal, Adv Revenue by: Shri SS Rana, CIT DR Date of Hearing 28/09/2017 Date of pronouncement 05/10/2017 O R D E R PER PRASHA…