G.M. Agadi v. The Commercial Tax Officer, Belgaum (32 STC 243)

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-I, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…

AMOL AWASTHI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1345/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Sept 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1344/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Sept 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1343/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Sept 2024AY 2012-13

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…

AMOL AWASTHI,NEW DELHI vs. DCIT, C.C.1, NEW DELHI

In the result, appeals are allowed, as indicated

ITA 1342/DEL/2024[2011-12]Status: DisposedITAT Delhi13 Sept 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR

Section 132Section 143(3)Section 144CSection 153ASection 153C

…expression which implies a forcible exaction or taking possession from either the owner or one who has the possession and who is unwilling to part with possession." Kind reference to Bafna Textiles [1975] 98 ITR 1 (Karnataka) 7 G.M. Agadi (1973) 2 MysLJ, 1973 32 STC 243 Kar. No addition in the hands of a Non-resident under the Act alleging income received overseas 42. The assessee undisputedly is a Non-Resident under the Income-tax Act for the last 20 years and thus, cannot at all be assessed in respect of his alleged overseas income though the said income is not at all admitted as per the revenue who has just pr…