Dr. Gauri Shankar Prasad v. ITO

393 ITR 635High Court#24799 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2020.

Judgments citing Dr. Gauri Shankar Prasad v. ITO

Pawan Kumar Dua, New Delhi vs. ACIT, Central Circle- 28, New Delhi

In the result, all the three appeals filed by the assessee are partly allowed

ITA 6590/DEL/2018[2015-16]Status: DisposedITAT Delhi28 Apr 2020AY 2015-16

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Smt. Sushma Singh, CIT, DR
Section 132Section 132(4)Section 153A

…that the Revenue has to consider the surrounding circumstances and they are entitled to find out the reality of the recitals made in the said documents. Referring to the decision of the Hon’ble Patna High Court in the case of Dr. Gauri Shankar Prasad v. ITO, 393 ITR 635, she submitted that the Hon’ble High Court in the said decision has held that where the assessee had been given sufficient opportunity in the matter and at no point of time did he raise the plea that copies of the statements intended to cross-examine them, therefore, it was not open to him to turn around and claim that he had been denied the oppo…

Pawan Kumar Dua, New Delhi vs. ACIT, Central Circle- 28, New Delhi

In the result, all the three appeals filed by the assessee are partly allowed

ITA 6588/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Apr 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Smt. Sushma Singh, CIT, DR
Section 132Section 132(4)Section 153A

…that the Revenue has to consider the surrounding circumstances and they are entitled to find out the reality of the recitals made in the said documents. Referring to the decision of the Hon’ble Patna High Court in the case of Dr. Gauri Shankar Prasad v. ITO, 393 ITR 635, she submitted that the Hon’ble High Court in the said decision has held that where the assessee had been given sufficient opportunity in the matter and at no point of time did he raise the plea that copies of the statements intended to cross-examine them, therefore, it was not open to him to turn around and claim that he had been denied the oppo…

Shri Puneet Jain, Meerut vs. ITO, Meerut

In the result, the appeal of the assessee in ITA No

ITA 1569/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Sept 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri K. Sampat, AdvFor Respondent: Smt. Suleka Verma, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44A

…e-tax (Appeals). The assessee has failed to avail of the statutory remedy. In the circumstances, we are of the view that the High Court should not have quashed the assessment proceedings vide the impugned order. In the case of Dr. Gauri Shankar Prasad v. ITO 393 ITR 635 Hon’ble High Court of Patna has held that the assessee had been given sufficient opportunity in the matter and at no point of time did he raise the plea that copies of the statements of persons relied upon or such evidence ought to be supplied to him or that he intended to cross-examine them. Therefore, it was not open to him to turn around and c…

Dr. Gauri Shankar Prasad v. ITO (393 ITR 635) — Cited in 3 Judgments | BharatTax