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)

Assistant Commissioner of Income-Tax, Circle-2, (1), Bilaspur(Cg) vs. Shri Praveen Saluja, Bilaspur(Cg)

In the result, appeal filed by Revenue is dismissed

ITA 92/BIL/2011[2007-08]Status: DisposedITAT Raipur17 Jan 2018AY 2007-08

For Appellant: Shri R.B.Doshi, ARFor Respondent: Shri R.K.Singh, CITDR

Section 106Section 131Section 69ASection 69C

…d position of law that in the scrutiny assessments that too completed as a result of extensive search operations, the AO was not empowered to base his conclusions on presumptions and surmises as he held by the SC in Dhakeshwari Cotton Mills Ltd. v. CIT (1954) 26 ITR 775, 782 (SC): In CIT v Bhayana (2008) 296 ITR 101 (P&H) it was held that in case the explanation of the appellant was .to be disbelieved, the AO should have some material to rebut the same. Mere conjectures and surmises could not form the basis for making additions. In the given facts and circumstances of the case, the impugned addition made by the A…

ITO, WD-12(4), Kolkata vs. M/S Shee Sen Leather Pvt. Ltd., Kolkata

In the result, the appeal filed by the Revenue (Ground No

ITA 1044/KOL/2014[2010-2011]Status: DisposedITAT Kolkata17 Jan 2018AY 2010-2011

Bench: Shri S.S. Viswanethra Ravi, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.1044/Kol/2014 (िनधा"रणवष" / Assessment Year: 2010-11) I.T.O, Ward-12(4), Kolkata Vs. M/S Shee Sen Leather Pvt. Ltd. 114/C, Matheswartolla Road, Aayakarbhavan (7Th Floor), P-7, Kolkata – 700 046. Chowringhee Square, Kolkata – 69. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaecs 3938 C (Appellant) .. (Respondent) Appellant By : Shri Saurabh Kumar, Addl. Cit(Dr) Respondent By : Shri S.M. Surana, Advocate & V.N. Purohit, Fca सुनवाईकीतारीख/ Date Of Hearing : 18/10/2017 घोषणाकीतारीख/Date Of Pronouncement : 17/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2010-11, Is Directed Against An Order Passed By The Cit(A)-Xii, Kolkata, In Appeal No.111/Xii/Cir-12/13-14, Dated 19.02.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S.143(3) Of The I.T. Act, 1961 (Hereinafter Referred To As The ‘Act’), Dated 28.03.2013. 2. The Grounds Of Appeal Raised By The Revenue Are As Follows: “1. That Is The Facts & In Law Of The Case The Ld. Cit(A) Erred In Deleting The Addition Amounting To Rs.29,84,786/- Made The Ao On Account Of Difference In Valuation In Closing Stock & G.P. On Unaccounted Sales Of Chemicals Which Was Detected On The Basis Of Findings Of Survey U/S 133A.

For Appellant: Shri Saurabh Kumar, Addl. CIT(DR)For Respondent: Shri S.M. Surana, Advocate & V.N. Purohit, FCA

Section 133ASection 143(1)Section 143(2)Section 143(3)Section 14A

…ded back a sum of Rs.1,26,80,681/- to the total income of the assessee. We note that this addition is based on guess work done by the assessing officer. For that, we rely on the judgment of the Hon`ble Supreme Court in the case of DHAKESWARI COTTON MILLS LTD, 26 ITR 775 (SC), wherein it was held that the assessing officer 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 assessment under section 143(3) of the Act, the assessing officer is not entitled to make a pure guess and make an assessme…

The ACIT- 1(1), Raipur (Cg) vs. M/S. Aatharva Infrastructure, Raipur (Cg)

In the result, appeal filed by the revenue is dismissed

ITA 126/BIL/2013[2010-11]Status: DisposedITAT Raipur15 Jan 2018AY 2010-11

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

For Appellant: Shri R.B.Doshi, ARFor Respondent: Shri R.K.Singh, CIT DR

…oc disallowance out of material purchased and out of earth transporting charges, held that, since the expenses under these heads were incurred for the purposes of business, respectfully following the decision of the SC in Dhakeshwari Cotton Mills Ltd. vs. CIT 26 ITR 775 (SC) it was held that, such adhoc disallowances made on the basis of guess work were not sustainable. 25. Record evidences the fact that the turnover this year had increased as compared to last year and as rightly submitted on behalf of the appellant, this could not be possible without involvement of the sub contracors, for progression of its bus…

Asstt. Commissioner of Income Tax01(2), Raipur (Cg) vs. M/S Ishwar Ispat Industries Pvt. Ltd, Raipur (Cg)

In the result, appeal of the revenue is partly allowed for statistical

ITA 188/BIL/2012[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: NoneFor Respondent: Mrs Shabna Parveen, DR

Section 68

…t all. There must be something more than bare suspicion to support the same. The rule of Law on this subject has been fairly and rightly stated by the Lahore HC in Seth Gurmukh Singh v. CIT (1944) 12 ITR 393 (Lah.) [Dhakeshwari Cotton Mills Ltd. v. CIT (1954) 26 ITR 775, 782 (SC). It was observed by the SC in Dy, Commissioner of Agricultural Income Tax and Sales Tax v. Travancore Rubber and Tea Co. (1967) 20 STC 520 that "in all cases of taxation the burden of proving necessary ingredient laid down by law to justify taxation is upon the authorities." Since this was not proved against the appellant on the strength…