What is Dhakeshwari Cotton Mills Ltd. v. CIT authority for?

Corroborative evidence is essential to support evidence found on third-party premises, and an assessment cannot be based on suspicion, surmises, or conjecture.

How many judgments cite Dhakeshwari Cotton Mills Ltd. v. CIT?

1,061 judgments on BharatTax cite Dhakeshwari Cotton Mills Ltd. v. CIT (26 ITR 775), spanning 2007 to 2026.

Which sections of the Income Tax Act does Dhakeshwari Cotton Mills Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 132, Section 68, Section 153C, Section 153A, Section 132(4).

Dhakeshwari Cotton Mills Ltd. v. CIT (26 ITR 775)

DCIT, New Delhi vs. Sh. Subhash Chandra Sehgal, New Delhi

In the result, the appeal of the Revenue is dismissed for AY 2009-10

ITA 3205/DEL/2014[2009-10]Status: DisposedITAT Delhi06 Apr 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 40A(2)(a)Section 80I

…ee submitted that complete books of account and vouchers were produced and the Ld. AO did not point out any specific defect. Disallowance in an arbitrary manner is prohibited in law and cited the decision of apex court in Dhakeshwari Cotton Mills Ltd. vs. CIT 26 ITR 775 and Lalchand Bhagat Ambica Ram vs. CIT 37 ITR 288. 8.8 The Ld. CIT(A) observed that the assessee produced complete books of accounts and vouchers before him which he examined with reference to ledger accounts of the above heads of expenses and supporting vouchers were also test checked by him. The Ld. CIT(A) further observed that similar disallowa…

ACIT, New Delhi vs. Sh. Subhash Chander Sehgal, New Delhi

In the result, the appeal of the Revenue is dismissed for AY 2009-10

ITA 325/DEL/2012[2004-05]Status: DisposedITAT Delhi06 Apr 2023AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 40A(2)(a)Section 80I

…ee submitted that complete books of account and vouchers were produced and the Ld. AO did not point out any specific defect. Disallowance in an arbitrary manner is prohibited in law and cited the decision of apex court in Dhakeshwari Cotton Mills Ltd. vs. CIT 26 ITR 775 and Lalchand Bhagat Ambica Ram vs. CIT 37 ITR 288. 8.8 The Ld. CIT(A) observed that the assessee produced complete books of accounts and vouchers before him which he examined with reference to ledger accounts of the above heads of expenses and supporting vouchers were also test checked by him. The Ld. CIT(A) further observed that similar disallowa…

DCIT, New Delhi vs. Shri Subash Chander Sehgal, New Delhi

In the result, the appeal of the Revenue is dismissed for AY 2009-10

ITA 3054/DEL/2010[2006-07]Status: DisposedITAT Delhi06 Apr 2023AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 40A(2)(a)Section 80I

…ee submitted that complete books of account and vouchers were produced and the Ld. AO did not point out any specific defect. Disallowance in an arbitrary manner is prohibited in law and cited the decision of apex court in Dhakeshwari Cotton Mills Ltd. vs. CIT 26 ITR 775 and Lalchand Bhagat Ambica Ram vs. CIT 37 ITR 288. 8.8 The Ld. CIT(A) observed that the assessee produced complete books of accounts and vouchers before him which he examined with reference to ledger accounts of the above heads of expenses and supporting vouchers were also test checked by him. The Ld. CIT(A) further observed that similar disallowa…