Digvijay Chemicals Ltd. v. ACIT

248 ITR 381High Court#23946 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2023.

Judgments citing Digvijay Chemicals Ltd. v. ACIT

M/S. Bajrangbali Steel Industries Pvt. Ltd, Rourkla vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee in IT(SS)A No

ITA 109/CTK/2022[2020-21]Status: DisposedITAT Cuttack28 Mar 2023AY 2020-21

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

For Appellant: Shri S.K.Tulsiyan, Advocate with Shri

Section 133ASection 153ASection 292CSection 69Section 69C

…d upon in the order, to reach the finality, should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of Collusive Nature. The Hon'ble Allahabad High Court held in the case of Digvijay Chemicals Ltd. vs. ACIT (248 ITR 381) that it is not necessary that there must be always a cross- examination of a witness before discarding its evidence. iii.) Reliance is also placed on the decision of Hon'ble Kolkata High Court in the case of Hindustan Tobacco Company (27 taxmann.com 155) and Hon'ble Patna High Court in the case of Dr. Gauri Shankar Prasad (88 taxmann.com 700). i…

M/S. Grm Trading Co., Angul vs. ACIT, Circle-2(1), Bhubaneswar

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

ITA 10/CTK/2018[2012-13]Status: DisposedITAT Cuttack20 Jun 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2012-13 M/S. Grm Trading Co., Bazar M/S. Grm Trading Co., Bazar Vs. Acit, Circle Acit, Circle-2(1), Chowk, Angul. Chowk, Angul. Bhubaneswar. Bhubaneswar. Pan/Gir No.Aajfg 9627 N (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shrip.R.Mohanty P.R.Mohanty , Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 20/6 6/ 2022 Date Of Pronouncement : 20/ /6/2022 O R D E R Per Bench

For Appellant: ShriP.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (

…d upon in the order, to reach the finality, should be disclosed to the assessee. But this rule is not applicable where the material or evidence used is of Collusive Nature. The Hon'ble Allahabad High Court held in the case of Digvijay Chemicals Ltd. vs. ACIT (248 ITR 381) that it is not necessary that there must be always a cross-examination of a witness before discarding its evidence. Reliance is also placed on the decision of Hon'ble Kolkata High Court in the case of Hindustan Tobacco Company (27 taxmann.com 155) and Hon'ble Patna High Court in the case of Dr. Gauri Shankar Prasad (88 taxmann.com 700). 4. In th…

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result, the appeal filed by the assessee is partly allowed

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &

Section 132Section 153ASection 69

…10:- Pranav Construction Co. vs. ACIT 61 TTJ 145 In this case from para 8, it is clear that partner of the assessee firm admitted on money receipt under section 132(4). Whereas in our case there is no such admission. Case 11:- Digvijay Chemicals Ltd. vs. ACIT 248 ITR 381 In this case addition was based on undisclosed advance detected from seized documents whereas no such document is seized from assessee’s possession in the present case. Case 12:- Narayan Bhagwantrao.. vs. Gopal and others 1960 AIR 100 In this case the party itself had admitted whereas the appellant or its directors have never admitted any on mone…