Dr. Vijay Phawa v. Samir Mukhopadhyay

Girdhar Gopal Rastogi, Mirzapur vs. I.T.O. Ward 3(1), Mirzapur

In the result, the additional ground of the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Sri Girdhar Gopal Rastogi, V. Commissioner Of Income Tax Dhundi Katra, Mirzapur, U.P. (Appeal), Allahabad Pan-Aanpr8525N (Appellant) (Respondent) Appellant By: Mr. R.N. Yadav, Adv & Mr. R.K. Kalyani, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 13.05.2022

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2012-13 Sri Girdhar Gopal Rastogi, v. Commissioner of Income Tax Dhundi Katra, Mirzapur, U.P. (Appeal), Allahabad PAN-AANPR8525N (Appellant) (Respondent) Appellant by: Mr. R.N. Yadav, Adv & Mr. R.K. Kalyani, C.A. Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 26.04.2022 Date of pronouncement: 13.05.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 05.09.2019 of CIT(A), Allahabad for the assessment year 2012…

M/S. Raj Enterprise, Surat vs. The Dy. Commissioner of Income Tax-6, Surat

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

…9-10 & 2010-11)  Shri Venkateshwara Tourist Home P. Ltd. Vs ADIT (1998) 101 taxman 710 (Kar.)  Maruti Mills Pvt. Ltd. Vs UOI & Ors (2000) 159 CTR 142 (Raj.)  Dr. Vijay Phawa vs Samir Mukhopadhyay (1995) 129 CTR 64 (Cal.)  Gheru Lal Bal Chand vs ITO (1982) 137 ITR 190 (P&H)  Ram Saroop Pawan Kumar vs ITO (1980) 18 CTR 101 (P&H) 33. The ld. AR further submits that superiors High Courts have consistently held that no addition can be made merely on the basis of statements recording during the survey unless there is corroborating evidences to support such statement. The Assessing Officer solely relied upon the im…

M/S. Raj Enterprise, Surat vs. The Dy. Commissioner of Income Tax-6, Surat

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

…9-10 & 2010-11)  Shri Venkateshwara Tourist Home P. Ltd. Vs ADIT (1998) 101 taxman 710 (Kar.)  Maruti Mills Pvt. Ltd. Vs UOI & Ors (2000) 159 CTR 142 (Raj.)  Dr. Vijay Phawa vs Samir Mukhopadhyay (1995) 129 CTR 64 (Cal.)  Gheru Lal Bal Chand vs ITO (1982) 137 ITR 190 (P&H)  Ram Saroop Pawan Kumar vs ITO (1980) 18 CTR 101 (P&H) 33. The ld. AR further submits that superiors High Courts have consistently held that no addition can be made merely on the basis of statements recording during the survey unless there is corroborating evidences to support such statement. The Assessing Officer solely relied upon the im…

The Dy.Commissioner of Income Tax Circle-2(3), Surat vs. M/S. Raj Enterprises, Surat

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

…9-10 & 2010-11)  Shri Venkateshwara Tourist Home P. Ltd. Vs ADIT (1998) 101 taxman 710 (Kar.)  Maruti Mills Pvt. Ltd. Vs UOI & Ors (2000) 159 CTR 142 (Raj.)  Dr. Vijay Phawa vs Samir Mukhopadhyay (1995) 129 CTR 64 (Cal.)  Gheru Lal Bal Chand vs ITO (1982) 137 ITR 190 (P&H)  Ram Saroop Pawan Kumar vs ITO (1980) 18 CTR 101 (P&H) 33. The ld. AR further submits that superiors High Courts have consistently held that no addition can be made merely on the basis of statements recording during the survey unless there is corroborating evidences to support such statement. The Assessing Officer solely relied upon the im…

Shri Shriram Toshniwal, Burhanpur vs. ACIT, Khandwa

In the result appeal the assessee is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Shri Shriram Toshniwal, Asstt. Commissioner Of Prop. M/S. Gayatri Vs. Income Tax, Enterprises, Udyog Nagar, Khandwa Burhanpur (Appellant) (Respondent ) Pan Abxpt0602K Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri Maneesh Vaidya & Ms. Preeti Patwa, Cas Date Of Hearing 18.03.2019 Date Of Pronouncement 11.04.2019 O R D E R

…pholding the addition of Rs. 2.09 crores which has been separately challenged in Ground no. 3(ii) and deliberated there. - - The contentions of the assessee finds support from the following case laws :- 1.Gheru Lal Bal Chand v. ITO (P & H High Court )[1982] 137 ITR 190 (copy at pages 01 to 03 of Case Laws PB) "The ITO can, however, resort to powers under Sub-sections (1) and (2) of Section 131 of the Act, in case the assessee refuses or evades to co-operate in terms of Sub-section (6) of Section 133A. It is undisputed that the petitioner neither refused nor evaded to co-operate on 11th April, 1978. Under these…