Dr T P Kulkarni v. CIT

86 ITD 696Income Tax Appellate Tribunal2003#25757 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2019 to 2022.

Judgments citing Dr T P Kulkarni v. CIT

Beni Prasad Lahoti, Howrah vs. DCIT, CC-2(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

…ITA Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-09, 09-10, 10-11 & 2012-13 Beni Prasad Lahoti,...................................Appellant 12, Hardutt Rai Chamaria Road, Howrah-711101 [PAN: AAUPL9647E] -Vs.- Deputy Commissioner of Income Tax,........Respondent Central Circle-2(2), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Palli, Kolk…

Beni Prasad Lahoti, Howrah vs. DCIT, CC-2(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

…ITA Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-09, 09-10, 10-11 & 2012-13 Beni Prasad Lahoti,...................................Appellant 12, Hardutt Rai Chamaria Road, Howrah-711101 [PAN: AAUPL9647E] -Vs.- Deputy Commissioner of Income Tax,........Respondent Central Circle-2(2), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Palli, Kolk…

Creelotex Engineers Pvt. Ltd., Ahmedabad vs. DCIT, Central Circle-2(4), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 651/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad29 Jul 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Prakash D. ShahFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 132Section 132(1)Section 132(4)Section 139Section 153ASection 271Section 271(1)(c)

…3. Diaries found and seized during course of search cannot be considered as books of account maintained by the assessee for the purpose of immunity to be granted to him under the provisions of Explanation 5 to section 271(1)(c) - Dr T P Kulkarni Vs CIT (2003) 86 ITD 696 (Mum). It has also been held that Only books of account maintained in the regular course can make the assessee eligible for grant of immunity from penalty and not just any of such books, which have not been maintained in regular course of business - Brij Lal Goyal Vs CIT (2004) 88 ITD 413 (Delhi).” 12. In this background, if we appreciate the evi…

Dr T P Kulkarni v. CIT (86 ITD 696) — Cited in 3 Judgments | BharatTax