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

The Assessing Officer is not bound by the technical rules of evidence and pleadings and is entitled to act on material that may not be admissible as evidence in a court of law during assessment proceedings.

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

79 judgments on BharatTax cite Dhakeswari Cotton Mills Ltd. v. CIT (27 ITR 126), spanning 2015 to 2026.

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

It is most often cited in judgments turning on Section 153A, Section 153C, Section 143(3), Section 132(4), Section 147, Section 132.

Dhakeswari Cotton Mills Ltd. v. CIT (27 ITR 126)

JAGMOHAN SINGH BEDI,DELHI vs. INCOME TAX OFFICER, WARD 70(1), DELHI

In the result, the appeals of the assessee are partly

ITA 5069/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 1Section 139(1)Section 147Section 148Section 69A

…Paper Mills (P) Ltd. v. State of U.P. & others (2009) 11 VLJ 33 (All); Padam Traders & others u. State of U.P. & others (2009) 47 STJ 392 (All)), Ram Chander u. Union of India & Ors. 1986 SCC (4) 12 (SC), Dhakeswari Cotton Mills Ltd. v. CIT AIR 1955 (SC) 65: 27 ITR 126 (SC) 4. Further, there was complete lack of application of mind on part of the d. AO as even he is not sure who had received the amount and when. The Ld. AO not tried to find the facts about the situation. Rather, he elieved in passing the assessment order in an arbitrary manner without considering the facts of the case and complete the task withi…

JAGMOHAN SINGH BEDI,DELHI vs. INCOME TAX OFFICER, WARD 70(1), DELHI

ITA 5068/DEL/2024[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 139(1)Section 147Section 148Section 69A

…Paper Mills (P) Ltd. v. State of U.P. & others (2009) 11 VLJ 33 (All); Padam Traders & others u. State of U.P. & others (2009) 47 STJ 392 (All)), Ram Chander u. Union of India & Ors. 1986 SCC (4) 12 (SC), Dhakeswari Cotton Mills Ltd. v. CIT AIR 1955 (SC) 65: 27 ITR 126 (SC) 4. Further, there was complete lack of application of mind on part of the d. AO as even he is not sure who had received the amount and when. The Ld. AO not tried to find the facts about the situation. Rather, he elieved in passing the assessment order in an arbitrary manner without considering the facts of the case and complete the task withi…

JAGMOHAN SINGH BEDI,DELHI vs. INCOME TAX OFFICER, WARD 70(1), DELHI

ITA 5067/DEL/2024[2015-16]Status: DisposedITAT Delhi28 Jan 2026AY 2015-16

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 139(1)Section 147Section 148Section 69A

…Paper Mills (P) Ltd. v. State of U.P. & others (2009) 11 VLJ 33 (All); Padam Traders & others u. State of U.P. & others (2009) 47 STJ 392 (All)), Ram Chander u. Union of India & Ors. 1986 SCC (4) 12 (SC), Dhakeswari Cotton Mills Ltd. v. CIT AIR 1955 (SC) 65: 27 ITR 126 (SC) 4. Further, there was complete lack of application of mind on part of the d. AO as even he is not sure who had received the amount and when. The Ld. AO not tried to find the facts about the situation. Rather, he elieved in passing the assessment order in an arbitrary manner without considering the facts of the case and complete the task withi…

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…terial. Reliance can be placed in this regard on the following decisions: i) 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 ITR 629 after referring to the decision of the Hon'ble Supreme Court in the ca…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue\nstands dismissed

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Section 131Section 133ASection 250Section 68

…uthorities\n[Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered by\ntechnical rules of evidence and pleadings, and he is entitled to act on\nmaterial which may not be accepted as evidence in a court of law\nDhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian\nEvidence Act, 1872 can have limited application - though the provisions of\nthe that Act do not apply to assessment proceedings, when the authorities\nare called upon to consider the effect of the terms of a document the\ngeneral principles embodied in section 91,92 and 94 of the said Act can be\napplied in construing the effect…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

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

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…authorities [Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered 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 - Dhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian Evidence Act, 1872 can have limited application - though the provisions of the that Act do not apply to assessment proceedings, when the authorities are called upon to consider the effect of the terms of a document the general principles embodied in section 91,92 and 94 of the said Act can be applied in construing the effect of th…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue\nstands dismissed

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Section 131Section 133ASection 250Section 68

…uthorities\n[Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered by\ntechnical rules of evidence and pleadings, and he is entitled to act on\nmaterial which may not be accepted as evidence in a court of law\nDhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian\nEvidence Act, 1872 can have limited application - though the provisions of\nthe that Act do not apply to assessment proceedings, when the authorities\nare called upon to consider the effect of the terms of a document the\ngeneral principles embodied in section 91,92 and 94 of the said Act can be\napplied in construing the effect…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

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

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…authorities [Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered 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 - Dhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian Evidence Act, 1872 can have limited application - though the provisions of the that Act do not apply to assessment proceedings, when the authorities are called upon to consider the effect of the terms of a document the general principles embodied in section 91,92 and 94 of the said Act can be applied in construing the effect of th…

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JAGANNATHAN SEKAT, CHENNAI

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

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT

Section 132(4)Section 143(3)Section 153CSection 69

…al Girdharilal v. CIT [1954] 26 ITR 736 (SC) CIT [1954] 26 ITR 736 (SC) (ii) Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC) Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC) (iii) CIT v. Maharajadhiraja Kameshwar Singh of Darbhanga [1933] 1 ITR 94 (PC) CIT v. Maharajadhiraja Kameshwar Singh of Darbhanga [1933] 1 ITR 94 (PC) CIT v. Maharajadhiraja Kameshwar Singh of Darbhanga [1933] 1 ITR 94 (PC) (iv) Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC) Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC) (v) Umacharan Shaw & Bros v. CIT [1959] 37 I Umacharan Shaw & Bros v. CIT [1959]…

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 846/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Sh. Jitendra Wadhwa, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

…\nopportunity to examine it violates Rule 46A and principles of natural justice.\" The\nappellate authority is obligated to remand the evidence to the AO for verification to\nprevent prejudice to the Revenue.\nii. Dhakeshwari Cotton Mills Ltd. vs. CIT [(1955) 27 ITR 126 (SC)]:\nThe Supreme Court stated that \"income tax authorities must adhere to the\nprinciples of natural justice.\" Decisions cannot be based on evidence unseen by\nboth parties. In this case, the Ld. CIT(A) disregarded this standard by withholding\naccess to the additional evidence from the AO.\niii. Raghunath Thakur VS. State of Bihar [(1989) 1…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…on that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the c…

KALYANASUNDARAM SURESH,CHENNAI vs. ACIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, the appeal filed by the assessee is dismissed

ITA 297/CHNY/2019[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.297/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Kalyanasundaram Suresh, Vs. The Assistant Commissioner Of Old No. 12-A, New No. 24, Income Tax, Swarnamangalam East Road, West Non Corporate Circle 2, Cit Nagar, Nandanam, Chennai. Chennai 600 035. [Pan: Aobps4696F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 28.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-2, Chennai For The Assessment Year 2013-14. 2. The Ld. Ar Shri K. Ravi Kannan, Advocate Drew Our Attention To The Additional Grounds Of Appeal Filed On 10.12.2023 & Submits That The Said 3 Grounds Of Appeal May Be Taken Up First The Ld. Dr Shri R.V.

For Appellant: Shri K. Ravi Kannan, Advocate &For Respondent: Shri R.V. Aroon Prasad, Addl. CIT

Section 127Section 143(2)Section 5

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.297/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Kalyanasundaram Suresh, Vs. The Assistant Commissioner of Old No. 12-A, New No. 24, Income Tax, Swarnamangalam East Road, West Non Corporate Circle 2, CIT Nagar, Nandanam, Chennai. Chennai 600 035. [PAN: AOBPS4696F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant b…

NIYAZ SEA FOODS ,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

In the result, appeal of the assessee in ITA

ITA 1019/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri V. Parithivel, D.R

Section 132Section 133ASection 143Section 143(3)Section 153ASection 153CSection 2Section 41Section 41(1)

…of tax discharge quasi- judicial functions and they are bound to observe principles of natural justice in reaching their conclusions. It is true, as pointed out by this Court in Dhakeswari Cotton Mills Ltd. v. CIT [AIR 1955 SC 154 : (1955) 1 SCR 941 : (1955) 27 ITR 126] that a taxing 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”, but that does not absolve him from the obligation to comply with the fundamental rules of justice which have come to be known in the jurisprudence of administrati…

Dhakeswari Cotton Mills Ltd. v. CIT

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Dhakeswari Cotton Mills Ltd. v. CIT

JAGMOHAN SINGH BEDI,DELHI vs. INCOME TAX OFFICER, WARD 70(1), DELHI

JAGMOHAN SINGH BEDI,DELHI vs. INCOME TAX OFFICER, WARD 70(1), DELHI

JAGMOHAN SINGH BEDI,DELHI vs. INCOME TAX OFFICER, WARD 70(1), DELHI

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JAGANNATHAN SEKAT, CHENNAI

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

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