Dhakeshwari Cotton Mills Ltd. v. CIT

26 ITR 775Supreme Court of India1954#40 most cited

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.

1,061

judgments rely on this decision, according to BharatTax’s citation analysis of 367,359 Indian tax judgments — from 2007 to 2026.

Also referred to as

Dhakeshwari Cotton Mills Ltd. v. CIT · corroborative evidence · third-party premise · suspicion · surmises · conjecture · assessment · Income-tax Officer · evidence

Sections most often in play

Section 143(3)Section 132Section 68Section 153CSection 153ASection 132(4)Section 115BBESection 142(1)

Issues it is cited on

section 23(3)circular tradingsection 132(4a)dumb documentssection 292crejection of books of accountloose paperssection 145(3)documents seizedsection 34section 145on-money

Judgments citing Dhakeshwari Cotton Mills Ltd. v. CIT

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills V. CIT (1974) 26 ITR 775. The Hon’ble Supreme Court in the case of Chuhar Mal cited (supra) held that what was meant by saying that Evidence Act did not apply to the proceedings under the I.T. Act was that the rigors of Rules of evidence, contained in the Evidence Act was not applicable; but that did not mean that when the taxing authorities were desirous of invoking the…

Shri Gyanendra Singh Jadon, Indore vs. DCIT 1(1), Bhopal

In the result, this appeal of assessee is partly allowed

ITA 40/IND/2020[2009-10]Status: DisposedITAT Indore24 Aug 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon Dcit-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aespj9459E Assessee By Shri Anil Kamal Garg & Arpit Gaur, Ars Revenue By Shri Aditya Shukla, Sr. Dr Date Of Hearing 06.07.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 147

…en on the right side of the slip represent incomes earned by the assessee. It was conceded by the Departmental Representative that no such evidence have brought out on record. 6.2 Hon'ble Supreme Court in the case of Dhakeshwari Cotton Mills Ltd V/s CIT 1954 261 ITR 775 held that "in making assessment u/s 23(3) of the Indian Income Tax Act, the ITO is not fractured by technical rules of evidence and fluctuations and he is entitled to act on material which may not accept an evidence in the court of law, but the it is not entitled to make and power comes and making assessment without reference to any evidence or a…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkr Housing Development Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssumptions, suspicion, guess work and conjuncture or on irrelevant inadmissible material. Reliance can be placed in this regard on the following decisions: 1) Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC) ii) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) iii) CIT vs. Maharajadhiraja Kameshwar Singh of Darbhanga (1933) 1 ITR 94 (PC) iv) Lalchand Bhagat Ambica Ram vs. CIT (1959) 37 ITR 288 (SC) v) Umacharan Shaw & Bros vs. CIT (1959) 37 ITR 271 (SC) vi) Omar Salay Mohamed Sait vs. CIT (1959) 37 ITR 151 (SC) 52. Recently, the Hon'ble Delhi High Court in the case of CIT vs. Dinesh Jain (HUF), 352…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apana Ghar Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssumptions, suspicion, guess work and conjuncture or on irrelevant inadmissible material. Reliance can be placed in this regard on the following decisions: 1) Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC) ii) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) iii) CIT vs. Maharajadhiraja Kameshwar Singh of Darbhanga (1933) 1 ITR 94 (PC) iv) Lalchand Bhagat Ambica Ram vs. CIT (1959) 37 ITR 288 (SC) v) Umacharan Shaw & Bros vs. CIT (1959) 37 ITR 271 (SC) vi) Omar Salay Mohamed Sait vs. CIT (1959) 37 ITR 151 (SC) 52. Recently, the Hon'ble Delhi High Court in the case of CIT vs. Dinesh Jain (HUF), 352…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apna Ghar Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssumptions, suspicion, guess work and conjuncture or on irrelevant inadmissible material. Reliance can be placed in this regard on the following decisions: 1) Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC) ii) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) iii) CIT vs. Maharajadhiraja Kameshwar Singh of Darbhanga (1933) 1 ITR 94 (PC) iv) Lalchand Bhagat Ambica Ram vs. CIT (1959) 37 ITR 288 (SC) v) Umacharan Shaw & Bros vs. CIT (1959) 37 ITR 271 (SC) vi) Omar Salay Mohamed Sait vs. CIT (1959) 37 ITR 151 (SC) 52. Recently, the Hon'ble Delhi High Court in the case of CIT vs. Dinesh Jain (HUF), 352…

ACIT 2(3) 1, Mumbai vs. M/S. Thakkar Grih Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssumptions, suspicion, guess work and conjuncture or on irrelevant inadmissible material. Reliance can be placed in this regard on the following decisions: 1) Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC) ii) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) iii) CIT vs. Maharajadhiraja Kameshwar Singh of Darbhanga (1933) 1 ITR 94 (PC) iv) Lalchand Bhagat Ambica Ram vs. CIT (1959) 37 ITR 288 (SC) v) Umacharan Shaw & Bros vs. CIT (1959) 37 ITR 271 (SC) vi) Omar Salay Mohamed Sait vs. CIT (1959) 37 ITR 151 (SC) 52. Recently, the Hon'ble Delhi High Court in the case of CIT vs. Dinesh Jain (HUF), 352…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Housing Developement Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssumptions, suspicion, guess work and conjuncture or on irrelevant inadmissible material. Reliance can be placed in this regard on the following decisions: 1) Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC) ii) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (SC) iii) CIT vs. Maharajadhiraja Kameshwar Singh of Darbhanga (1933) 1 ITR 94 (PC) iv) Lalchand Bhagat Ambica Ram vs. CIT (1959) 37 ITR 288 (SC) v) Umacharan Shaw & Bros vs. CIT (1959) 37 ITR 271 (SC) vi) Omar Salay Mohamed Sait vs. CIT (1959) 37 ITR 151 (SC) 52. Recently, the Hon'ble Delhi High Court in the case of CIT vs. Dinesh Jain (HUF), 352…

Rajesh Kumar Khandelwal, Jaipur vs. Income Tax Officer, Ward – 2(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2022[2010-11]Status: DisposedITAT Jaipur16 Aug 2022AY 2010-11
For Appellant: None (Written Submission)For Respondent: Shri Manoj Mehar (CIT) a
Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…rong cannot take the place of evidence. The following case laws are quoted in support: - (i) Uma Charan Shaw & Brothers 37 ITR 271 (SC) (ii) CIT vs. Anupam Kapoor 299 ITR 179 (P&H) (iii) CIT vs. Dhiraj Lal Girdhari Lal 26 OTR 736 (iv) Dhakeshwari Cotton Mills 26 ITR 775 (SC) State vs. Gulzari Lal Tondon 1979 AIR 1382 (SC) (v) J.A. Naidu vs. State of Maharastra 1979 AIR 1537 (SC) (vi) It is submitted that the assessment has been completed without settling the objections of the assessee in spirit and law. The Learned Assessing Officer has narrated the objections of the assessee in the assessment order regarding rea…

Assistant Commissioner of Income Tax, Nashik vs. Govind Jaikrishna Dande & Sons, Nashik

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

ITA 1001/PUN/2017[2013-14]Status: DisposedITAT Pune03 Aug 2022AY 2013-14
For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri S. P. Walimbe
Section 139(5)Section 143(3)

…ing Officer cannot make any addition based on the conjectures and assumptions as well as without bringing any conclusive evidence on record. Reference can be made on the decision of the Hon’ble Supreme Court in the case of Dhakeswari Cotton Mills Ltd. vs. CIT 26 ITR 775 (SC). In these circumstances, we are of the considered opinion that the order of the ld. CIT(A) is fair and reasonable and based on the appreciation of 10 material facts of the case. Therefore, we do not find any reason to interfere with the order of the ld. CIT(A). Accordingly, we do not find any merits in the grounds of appeal filed by the Reven…

Rudrapratap Tripathi, Mumbai vs. CIT (Appeals)-II, Thane

In the result, the appeal filed by the assessee is allowed in the manner indicated above

ITA 1730/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Jul 2022AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am 1. आयकरअपीलसं./ I.T.A. No. 1730/Mum/2020 (ननधधारणवर्ा / Assessment Year: 2011-12) Dcit Cir-3, Rudra Pratap Tripathi R. No. 2, B-Wing, 6Th Prop. M/S Indian Corporation, Floor, Ashar It Park, 502, Modi House, 5Th Floor बनाम/ Road No. 16, Wagle Indl. Opp. Rto Office Vs. Estate, Thane, Eastern Express Highway, Maharashtra, Thane West, Maharashtra Pin-400 604 Pin-400 602 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Actpt0115A (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri S. K. Garg, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Smt. Mahita Nair, Ld. Dr सुनवधईकीतधरीख/ : 13.07.2022 Date Of Hearing घोर्णधकीतधरीख / : 28.07.2022 Date Of Pronouncement

For Appellant: Shri S. K. Garg, Ld. ARFor Respondent: Smt. Mahita Nair, Ld. DR
Section 143(3)Section 24

…rsion is not supported by documentary evidences, although it was not the case here, yet circumstantial evidences, are to be given due credence as per the decision of Hon‟ble Supreme Court in the case of Dhakeshwari Cotton Mills Ltd. vs. CIT reported in (1955) 26 ITR 775, wherein their lordships have observed and held as under:- “....The ITO is not barred by technical rules of evidence and pleadings, and he is entitled to act on material which may not be accepted as evidence in a Court of law, but in making the 14 I.T.A. No. 1730/Mum/2020 Rudra Pratap Tripathi assessment under sub-s. (3) of s.23 the ITO is not en…

Riyazuddin, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 233/JPR/2021[2017-18]Status: DisposedITAT Jaipur21 Jul 2022AY 2017-18
For Appellant: Shri Tanuj Agarwal, AdvocateFor Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 142(1)Section 143(2)Section 69A

…ies to prove that the cash was utilized elsewhere which the revenue authorities failed in proving, rather they acted merely on surmises and conjecture while making the impugned addition. . Reliance is being placed on the case of Dhakeshwawri Cotton Mills Ltd. 26 ITR 775 wherein Hon'ble Supreme Court held that a suspicion remains a suspicion unless the same is established and can never take place of reality. Assessment cannot be made on guesswork without any reference to any material on record. The ld. AR of the assessee has relied on various case laws as under:- 7 ITA NO. 233/JP/2021 – RIYAZUDDIN VS ITO, WARD 5(…

Shri.J M Vrushabendraiah, Hospet vs. Assistant Commissioner of Income Tax Circle-1, Bellary

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…ITA No.299/Bang/2019 Shri J.M. Vrushabendraiah, Hospete IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Shri J.M. Vrushabendraiah N C Colony Near State Bank of Hyderabad ACIT Circle-1 Vs. Hospete 583 201 Bellary PAN NO : AAWPV6572E APPELLANT RESPONDENT Appellant by : Shri Srihari Kutsa, A.R. Respondent by : Shri Narayana K.R., D.R. Date of Hearing : 13.07.2022 Date of Pronouncement : 20.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed aga…