Durga Timber v. CIT

197 ITR 63Reported decision#19681 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2016.

Judgments citing Durga Timber v. CIT

ACIT 15(3), Mumbai vs. Neelkanth Palm Realty, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3922/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Gyneshwar KataramFor Respondent: Shri S.R.Kirtane
Section 271(1)(c)Section 80I

…n of the Assessing Officer instead of preferring an appeal. 15. It is not a case where assessee had not been able to explain any expenditure or had failed to give any details and the Assessing Officer had added the same into the income. In Durga Timber v. CIT 197 ITR 63, relied upon by the appellant, during the course of the assessment proceedings the Income-tax Officer had noticed cash credits and investments shown in the books of account and asked the assessee to give Explanation. The assessee could not give Explanation of en tires nor could explain the source of income and admitted that the two amounts be trea…

M/s. De vs. ons Pvt. Ltd

ITA/296/2006HC Delhi29 Nov 2010
Section 133(6)Section 271

…e Assessing Officer instead of preferring an appeal. 15. It is not a case where assessed had not been able to explain any expenditure or had failed to give any details and the Assessing Officer had added the same into the income. In Durga Timber v. CIT 197 ITR 63, relied upon by the appellant, during the course of the assessment proceedings the Income Tax Officer had noticed cash credits and investments shown in the books of account and asked the assessed to give Explanationn. The assessed could not give Explanationn of entires nor could explain the source of income and admitted that the two amount…

M/S De vs. Ons Pvt Ltdvs.Commissioner of Income Tax &

ITA - 367 / 2004HC Delhi19 Nov 2010
Section 133(6)Section 271

…e Assessing Officer instead of preferring an appeal. 15. It is not a case where assessed had not been able to explain any expenditure or had failed to give any details and the Assessing Officer had added the same into the income. In Durga Timber v. CIT 197 ITR 63, relied upon by the appellant, during the course of the assessment proceedings the Income Tax Officer had noticed cash credits and investments shown in the books of account and asked the assessed to give Explanationn. The assessed could not give Explanationn of entires nor could explain the source of income and admitted that the two amount…

M/s. De vs. ons Pvt. Ltd

ITA/367/2004HC Delhi19 Nov 2010
Section 133(6)Section 271

…e Assessing Officer instead of preferring an appeal. 15. It is not a case where assessed had not been able to explain any expenditure or had failed to give any details and the Assessing Officer had added the same into the income. In Durga Timber v. CIT 197 ITR 63, relied upon by the appellant, during the course of the assessment proceedings the Income Tax Officer had noticed cash credits and investments shown in the books of account and asked the assessed to give Explanationn. The assessed could not give Explanationn of entires nor could explain the source of income and admitted that the two amount…

Durga Timber v. CIT (197 ITR 63) — Cited in 4 Judgments | BharatTax