Dhanalakshmi Pictures v. CIT

144 ITR 452High Court1983#19225 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 139(1)Section 139(4)Section 139(5)Section 142(1)Section 142(2A)Section 143(2)Section 144 Section 1963

Issues it is cited on

best judgment assessment undisclosed income section 144 india total income

Judgments citing Dhanalakshmi Pictures v. CIT

SMT. RANJANA BAJPAI,ALLAHABAD vs. DCIT/ACIT CIRCLE 1(!), ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 150/ALLD/2024[2014-15]Status: DisposedITAT Allahabad21 May 2025AY 2014-15

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Ajit Kumar, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139Section 142Section 143Section 144Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD (HEARD BY DB) BEFORE SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2014-15 Smt. Ranjana Bajpai, vs. DCIT / ACIT, 6-C, Bank Road, Allahabad- Circle-1(1), Allahabad 211002, U.P. PAN:AAPPB9960P (Appellant) (Respondent) Assessee by: Sh. Ajit Kumar, Advocate Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.03.2025 Date of pronouncement: 21.05.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the order of the ld. JCIT(A)-3, Bengaluru under section 250 of the…

RAM KUMAR GUPTA,KOLKATA vs. ACIT, CIR. 43, , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 309/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Aug 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.309/Kol/2024 Assessment Year: 2017-18 Ram Kumar Gupta…...…………….....……………………....………....Appellant 67/46, Posta Chowrasta, Kolkata -700007. [Pan: Adrpg8556B] Vs. Acit, Circle-43, Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajiva Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr On Behalf Of P. P. Barman, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 09, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Confirmation Of Addition Of Rs.1,10,46,000/- Made By The Assessing Officer On Account Of Cash Deposits In The Bank Account Of The Assessee During Demonetization Period. 3. The Brief Facts Of The Case Are That The Assessee Derives Income From Retail Trading In The Name Of M/S R. Kumar & Co. The Assessee Filed His Return Of Income On 28.07.2017 Declaring A Total Income Of Rs.8,19,420/-. The Return Was Selected For Scrutiny & Notices U/S

Section 250Section 44ASection 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.309/Kol/2024 Assessment Year: 2017-18 Ram Kumar Gupta…...…………….....……………………....………....Appellant 67/46, Posta Chowrasta, Kolkata -700007. [PAN: ADRPG8556B] vs. ACIT, Circle-43, Kolkata…...................................................…..…..... Respondent Appearances by: Shri Rajiva Kumar, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR on behalf of P. P. Barman, Sr. DR, appeared on behalf of the Re…

KAILASH CHAND YADAV,100, KALU BABA KI DHANI, SHEOSHINGHPUR, AKODA, PHULERA-303338 vs. INCOME TAX OFFICER,, WARD - 1(2), JAIPUR

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

ITA 82/JPR/2023[2010-11]Status: DisposedITAT Jaipur11 Sept 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 142(1)Section 148Section 69A

…CST (1987) 67 STC 416 (All) Even where such show-cause notice was required under a statutory rule, the same was held to be mandatory and the non-issuance of such notice was held to vitiate the best judgment assessment. (xv) Dhanalakshmi Pictures V. CIT [1983] 144 ITR 452 (Mad.) (xvi) T.C.N Menon v. ITO[1974] 96 ITR 148 (Ker.) Opportunity must be given to assessee - These assessee will have to be given an opportunity of being heard and a right to question the correctness or the relevancy of materials on the basis of which the ITO proposes to make the judgment assessment. 6. Addition cannot be made on the basis of…

M/S. MISSION VIEJO AGRO PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 4236/DEL/2015[2005-06]Status: DisposedITAT Delhi16 Dec 2016AY 2005-06

Bench: Sh. N. K. Sainiita No. 4236/Del/2015 : Asstt. Year : 2005-06 M/S Mission Verdes Estate Pvt. Ltd., Vs Acit, 48, Friends Colony, Central Circle-23, New Delhi-110065 New Delhi (Appellant) (Respondent) Pan No. Aaacm1160C Assessee By : Sh. Sashi Tulsiyan, Adv. Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 19.09.2016 Date Of Pronouncement : 16.12.2016 Order This Is An Appeal By The Assessee Against The Order Dated 10.02.2015 Of Ld. Cit(A)-30, New Delhi. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Cit (Appeals) Erred On Facts & In Law In Upholding The Impugned Assessment Order Passed Under Sections 147 Of The Income Tax Act, 1961 Which Is Without Jurisdiction, Illegal & Bad In Law Since The Prerequisite Conditions For Initiating Proceedings Under Section 147 Of The Act Were Not Fulfilled In The Present Case. 2. That The Cit (Appeals) Erred On Facts & In Law In Upholding The Alleged Fair Rental Value At Rs.11,77,528/- & Thereby Making An Addition Of Rs.11,77,528/- Under The Head Income From House Property. 3. That The Cit(Appeals) Erred On Facts & In Law In Upholding The Addition Of Rs.7,00,000/- Received From M/S 2 Mission Viejo Estate Pvt. Ltd. Golden Techno Build Pvt. Ltd. As Unexplained Cash Credits U/S 68 Of The Act. 4. That The Cit(Appeals) Erred On Facts & In Law In Upholding The Aforesaid Addition Of Rs.7 Lacs Without Appreciating That The Appellant Had Discharged Its Onus In Terms Of Section 68 Of The Income Tax Act, 1961.” 3. Ground No. 1 Is Not Pressed, Therefore, The Same Is Dismissed As Not Pressed.

For Appellant: Sh. Sashi Tulsiyan, AdvFor Respondent: Sh. F. R. Meena, Sr. DR

Section 147Section 148Section 68

…proceedings. Thus, the AO had violated the principle of natural justice to assessee by not giving an opportunity of being heard to assessee. We rely on following judgements:- VINOD KUMAR PITTIE VS. A CIT (2007) 13 SOT 36(MUM.) (URO) DHANLAXMI PICTURES VS. CIT 144 ITR 452 (MAD.) FOUR, FURTHER WITHOUT PREJUDICE, that at para 5 of page 5, some table detail had been provided by AO stating to be a part of Jain brother documents, which shows that on 17.02.2015 M/s Golden Technobuild Pvt. Ltd. has given Rs 7,00,000/- vide cheque no. 28222 to assessee company through mediator Mr. Chawla. However, we wish to sate that we…