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 366,470 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

Asst CIT Cen Cir 18 &19, Mumbai vs. Premkumar T. Batra, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 8129/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

Chaturbhuj T Batra, Mumbai vs. ACIT Cen Cir 18 & 19, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 7773/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

Varsha C Batra, Mumbai vs. ACIT Cen Cir 18 & 19, Mumbai

In the result, all the appeals filed by the revenue are dismissed

ITA 7770/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 Jan 2016AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Amit Shukla, Jm आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner Of Income 302, Pinnacle Tower, Tax Central Circle 18 & 19, Vs. 3Rd & 9Th Floor, Tps-Iii, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner Of Chaturbhuj T Batra, Income Tax- 302, Pinnacle Tower, Vs. 3Rd Floor, 9Th Road, Tps-Iii, Central Circle 18 & 19, Khar (W), Room No.401, Mumbai-400052 4Th Floor, Aayakar Bhavan, M K Road, Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan. :Aabpb3512F

Section 132

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “सी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMIT SHUKLA, JM आमकय अऩीर सं./I.T.A. No.7773/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Chaturbhuj T Batra, Asstt.Commissioner of Income 302, Pinnacle Tower, Tax Central Circle 18 and 19, Vs. 3rd & 9th floor, TPS-III, Aayakar Bhavan, Khar (W), M K Road, Mumbai-400052 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.8157/Mum/2010 (ननधधायण वषा / Assessment Year:2007-08) बनाम/ Asstt.Commissioner of Chaturbhuj T Batra, Income Tax- 3…

DCIT, New Delhi vs. Sh. Sanjiv Nanda, New Delhi

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1911/DEL/2013[2007-08]Status: DisposedITAT Delhi16 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Smt. Sunita Kejriwal
Section 127(2)Section 142(1)Section 143(2)

…of evidence are not applicable to tax proceedings {CTT v East Coast Commercial Co. Ltd. (1967) 63 ITR 449} and an income tax officer (ITO) can act on material which may not be accepted as evidence in a court of law [Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775; Dhakeswari Cotton Mills Ltd. v. C1T [1955] 27 ITR 126 (SC)]. The Hon'ble Supreme Court held that the provisions of Evidence Act are not applicable to the income tax proceedings {Chuharmal VS. CIT (1988) 172 ITR 250}, meaning that the rules of evidence contained in Indian Evidence Act. 1872 are not rigorously applicable. It is open to the ITO to…

Mr. Sanjeev Nanda, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1850/DEL/2013[2007-08]Status: DisposedITAT Delhi16 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Smt. Sunita Kejriwal
Section 127(2)Section 142(1)Section 143(2)

…of evidence are not applicable to tax proceedings {CTT v East Coast Commercial Co. Ltd. (1967) 63 ITR 449} and an income tax officer (ITO) can act on material which may not be accepted as evidence in a court of law [Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775; Dhakeswari Cotton Mills Ltd. v. C1T [1955] 27 ITR 126 (SC)]. The Hon'ble Supreme Court held that the provisions of Evidence Act are not applicable to the income tax proceedings {Chuharmal VS. CIT (1988) 172 ITR 250}, meaning that the rules of evidence contained in Indian Evidence Act. 1872 are not rigorously applicable. It is open to the ITO to…

ITO 21(2)(4), Mumbai vs. Yogesh Mahendra Pandya, Mumbai

In the result, the appeal filed by the Revenue is partly allowed for statistical purpose

ITA 2893/MUM/2012[2007-08]Status: DisposedITAT Mumbai30 Nov 2015AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 2893/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08)

For Appellant: None
Section 133(6)Section 143(2)Section 143(3)

…the assessee. The assessee relied upon the following decisions in the case of : 1. Rohini Builders 127 Taxman 523(Guj.) 2. Kanchan Singh 174 Taxman 383(All.) 3. M.K.Bros. 163 ITR 249(Guj.) 4. Mehta P. Ltd. 174 Taxman 114 (Bom.) 5.Dhakeshwari Cotton Mills 26 ITR 775(SC) The assessee contended by placing reliance on above judgments that merely because the summons issued to some creditors could not be served or the creditors failed to appear before the AO could not be a ground for treating those creditors to be non-genuine. Similarly, the assessee contended that the AO is not entitled to make guess work and ma…

DCIT, New Delhi vs. Late Dr. M.V. Rao Through Wife & Legal Heir Smt. Swaranalatha, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 2574/DEL/2013[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao Through Wife & Legal Heir Smt. Swaranalatha, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 2573/DEL/2013[2005-06]Status: DisposedITAT Delhi30 Nov 2015AY 2005-06

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 1914/DEL/2013[2004-05]Status: DisposedITAT Delhi30 Nov 2015AY 2004-05

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 1912/DEL/2013[2002-03]Status: DisposedITAT Delhi30 Nov 2015AY 2002-03

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 1905/DEL/2013[2003-04]Status: DisposedITAT Delhi30 Nov 2015AY 2003-04

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

Commissioner of Income Tax-Xiv vs. Vivek Aggarwal

ITA/66/2014HC Delhi09 Feb 2015
Section 132Section 153A

…eriod which were sought to be brought to tax slowly on the basis of the document which had no connection or bearing with the assessee’s declared income. The learned counsel relied upon several decisions including Dhakeswari Cotton Mills Ltd. v. CIT (1954) 26 ITR 775 (SC), CIT vs. S.M. Aggarwal (2007) 293 ITR 43 (Del.) and CIT v/s Kulwant Rai (2002) 291 ITR 36 (Del). So far as ₹41,32,800/- is concerned learned counsel pointed out that the assessee had furnished explanation by way of the concerned parties’ affidavit which was not even considered and replied to by the AO in assessment proceedings. This…

CIT vs. Narinder Kr Budhiraja

ITA - 1095 / 2011HC Delhi01 Jul 2014
For Appellant: Mr Roy ChaudhuriFor Respondent: Dr Rakesh Gupta, Mr Rishabh Kapoor, Mr Sohil
Section 131Section 143(1)Section 260ASection 271(1)(c)Section 69B

…document is also devoid of any merit. It is well settled that Indian Evidence Act, 1872, does not apply to assessment proceedings. A Constitution bench of the Supreme Court in the case of Dhakeshwari Cotton Mills Ltd. v. Commissioner of Income Tax: [1954] 26 ITR 775(SC) held as under: “we are in entire agreement with the learned Solicitor- General when he says that the Income-tax Officer is not fettered by technical rules of evidence and pleadings, and that he is entitled to act on material which may not be accepted as evidence in a court of law” 11. In a case where the allegation is that the transacti…

CIT vs. Dev Dutt Prasad Raj Kumar Garg

The appeal is allowed and the Tribunal’s impugned judgment is set

ITA/367/2012HC Delhi13 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 147Section 69A

…two opinions of the fact that assessee was denied proper opportunity to deal with the materials sought to be relied upon. However, in view of the ruling of the Supreme Court in Dhakeswari Cotton Mills Ltd. V. Commissioner of Income-tax, West Bengal v. CIT, 26 ITR 775 (SC,) this Court is of the opinion that the Tribunal ought not to have merely upheld the CIT (Appeal)’s order but should have remanded the proceeding to correct the irregularities which crept in during the reassessment proceedings. Accordingly, we direct the AO to consider the entire matter afresh after giving all the necessary materials in…

CIT vs. Pc Chemicals

Appeals are allowed in the above terms

ITA/365/2012HC Delhi13 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 132Section 148

…ITA Nos.281/2012 & conn. Page 1 of 5 $~10 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 13th September, 2012. + ITA 281/2012 + ITA 285/2012 + ITA 364/2012 + ITA 365/2012 CIT ..... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus PC CHEMICALS ..... Respondent Through: Mr. S. Krishnan, Advocat…

CIT vs. Ashok Prasad Gupta

Appeals are allowed in the above terms

ITA/366/2012HC Delhi13 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 132Section 148

…ITA Nos.281/2012 & conn. Page 1 of 5 $~10 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 13th September, 2012. + ITA 281/2012 + ITA 285/2012 + ITA 364/2012 + ITA 365/2012 CIT ..... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus PC CHEMICALS ..... Respondent Through: Mr. S. Krishnan, Advocat…

CIT vs. Ashok Prasad Gupta

Appeals are allowed in the above terms

ITA - 286 / 2012HC Delhi13 Sept 2012
Section 132Section 148

…ITA Nos.281/2012 & conn. Page 1 of 5 $~10 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 13th September, 2012. + ITA 281/2012 + ITA 285/2012 + ITA 364/2012 + ITA 365/2012 CIT ..... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus PC CHEMICALS ..... Respondent Through: Mr. S. Krishnan, Advocat…

CIT vs. Pc Chemicals

Appeals are allowed in the above terms

ITA - 364 / 2012HC Delhi13 Sept 2012
Section 132Section 148

…ITA Nos.281/2012 & conn. Page 1 of 5 $~10 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 13th September, 2012. + ITA 281/2012 + ITA 285/2012 + ITA 364/2012 + ITA 365/2012 CIT ..... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus PC CHEMICALS ..... Respondent Through: Mr. S. Krishnan, Advocat…

CIT vs. Ashok Prasad Gupta

Appeals are allowed in the above terms

ITA - 282 / 2012HC Delhi13 Sept 2012
Section 132Section 148

…ITA Nos.281/2012 & conn. Page 1 of 5 $~10 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 13th September, 2012. + ITA 281/2012 + ITA 285/2012 + ITA 364/2012 + ITA 365/2012 CIT ..... Appellant Through: Ms. Suruchi Aggarwal, Sr. Standing Counsel. versus PC CHEMICALS ..... Respondent Through: Mr. S. Krishnan, Advocat…

CIT vs. Dev Dutt Prasad Raj Kumar Garg

The appeal is allowed and the Tribunal’s impugned judgment is set

ITA - 367 / 2012HC Delhi13 Sept 2012
Section 147Section 69A

…two opinions of the fact that assessee was denied proper opportunity to deal with the materials sought to be relied upon. However, in view of the ruling of the Supreme Court in Dhakeswari Cotton Mills Ltd. V. Commissioner of Income-tax, West Bengal v. CIT, 26 ITR 775 (SC,) this Court is of the opinion that the Tribunal ought not to have merely upheld the CIT (Appeal)’s order but should have remanded the proceeding to correct the irregularities which crept in during the reassessment proceedings. Accordingly, we direct the AO to consider the entire matter afresh after giving all the necessary materials in…