GirdharilalSoni v. CIT

179 ITR 111High Court1989#13617 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing GirdharilalSoni v. CIT

M/S. K.B. Medical Agency, Kolkata vs. ITO, Ward 22(2), Kolkata

In the result, the appeals of the Revenue in I

ITA 707/KOL/2017[2013-14]Status: DisposedITAT Kolkata08 Feb 2019AY 2013-14

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1209,1210&1211/Kol/2017 (िनधा"रणवष" / Assessment Years :2010-11 To 2012-13

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 147

…g Officer. We also note that the genuineness of the transactions and identity of the suppliers is established therefore, the payments should not be disallowed as held by the Hon’ble Calcutta High Court in the case of GirdharilalSoni vs. CIT reported in [1989] 179 ITR 111 (Cal). In the case under consideration supplier is identifiable and the payment has been made for genuine transaction. Moreover in the assessee’s case under consideration the survey team worked out the difference between the books impounded from Unisolve Software system vis-à-vis audited books of accounts. Hence in the assessee’s case under consi…

M/S. K.B. Medical Agency, Kolkata vs. ITO, Ward 22(2), Kolkata

In the result, the appeals of the Revenue in I

ITA 706/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Feb 2019AY 2012-13

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1209,1210&1211/Kol/2017 (िनधा"रणवष" / Assessment Years :2010-11 To 2012-13

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 147

…g Officer. We also note that the genuineness of the transactions and identity of the suppliers is established therefore, the payments should not be disallowed as held by the Hon’ble Calcutta High Court in the case of GirdharilalSoni vs. CIT reported in [1989] 179 ITR 111 (Cal). In the case under consideration supplier is identifiable and the payment has been made for genuine transaction. Moreover in the assessee’s case under consideration the survey team worked out the difference between the books impounded from Unisolve Software system vis-à-vis audited books of accounts. Hence in the assessee’s case under consi…

M/S. K.B. Medical Agency, Kolkata vs. ITO, Ward 22(2), Kolkata

In the result, the appeals of the Revenue in I

ITA 705/KOL/2017[2011-12]Status: DisposedITAT Kolkata08 Feb 2019AY 2011-12

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1209,1210&1211/Kol/2017 (िनधा"रणवष" / Assessment Years :2010-11 To 2012-13

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 147

…g Officer. We also note that the genuineness of the transactions and identity of the suppliers is established therefore, the payments should not be disallowed as held by the Hon’ble Calcutta High Court in the case of GirdharilalSoni vs. CIT reported in [1989] 179 ITR 111 (Cal). In the case under consideration supplier is identifiable and the payment has been made for genuine transaction. Moreover in the assessee’s case under consideration the survey team worked out the difference between the books impounded from Unisolve Software system vis-à-vis audited books of accounts. Hence in the assessee’s case under consi…

ITO, Ward 22(2), Kolkata vs. M/S. K.B. Medical Agency, Kolkata

In the result, the appeals of the Revenue in I

ITA 1211/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Feb 2019AY 2012-13

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1209,1210&1211/Kol/2017 (िनधा"रणवष" / Assessment Years :2010-11 To 2012-13

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 147

…g Officer. We also note that the genuineness of the transactions and identity of the suppliers is established therefore, the payments should not be disallowed as held by the Hon’ble Calcutta High Court in the case of GirdharilalSoni vs. CIT reported in [1989] 179 ITR 111 (Cal). In the case under consideration supplier is identifiable and the payment has been made for genuine transaction. Moreover in the assessee’s case under consideration the survey team worked out the difference between the books impounded from Unisolve Software system vis-à-vis audited books of accounts. Hence in the assessee’s case under consi…

ITO, Ward 22(2), Kolkata vs. M/S. K.B. Medical Agency, Kolkata

In the result, the appeals of the Revenue in I

ITA 1210/KOL/2017[2011-12]Status: DisposedITAT Kolkata08 Feb 2019AY 2011-12

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1209,1210&1211/Kol/2017 (िनधा"रणवष" / Assessment Years :2010-11 To 2012-13

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 147

…g Officer. We also note that the genuineness of the transactions and identity of the suppliers is established therefore, the payments should not be disallowed as held by the Hon’ble Calcutta High Court in the case of GirdharilalSoni vs. CIT reported in [1989] 179 ITR 111 (Cal). In the case under consideration supplier is identifiable and the payment has been made for genuine transaction. Moreover in the assessee’s case under consideration the survey team worked out the difference between the books impounded from Unisolve Software system vis-à-vis audited books of accounts. Hence in the assessee’s case under consi…

ITO, Ward 22(2), Kolkata vs. M/S. K.B. Medical Agency, Kolkata

In the result, the appeals of the Revenue in I

ITA 1209/KOL/2017[2010-11]Status: DisposedITAT Kolkata08 Feb 2019AY 2010-11

Bench: Shri S.S.Godara, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1209,1210&1211/Kol/2017 (िनधा"रणवष" / Assessment Years :2010-11 To 2012-13

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 147

…g Officer. We also note that the genuineness of the transactions and identity of the suppliers is established therefore, the payments should not be disallowed as held by the Hon’ble Calcutta High Court in the case of GirdharilalSoni vs. CIT reported in [1989] 179 ITR 111 (Cal). In the case under consideration supplier is identifiable and the payment has been made for genuine transaction. Moreover in the assessee’s case under consideration the survey team worked out the difference between the books impounded from Unisolve Software system vis-à-vis audited books of accounts. Hence in the assessee’s case under consi…

Mina Gandhi, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 820/DEL/2016[2010-11]Status: DisposedITAT Delhi30 May 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: Sh. Hiren Mehta & Sanjeev Kwatra, CAsFor Respondent: Sh. V. R. Sonbhadra, Sr. DR
Section 143(1)Section 271(1)(c)

…adurai Chettiar Co. (1997) 137 CTR 510 (Mad.) " C.J. Rathnaswamy (1996) 89 Taxman 509 (Mad.) " Sant Das Nihal Chand (1996) 135 CTR 174 (Raj.) " Navnitlal Pochalal (1995) 213 ITR 69 (Guj.) " Nuruddin and Bros. (1990) 1985 ITR 481 (Cat) " Gridharlal Soni (1989) 179 ITR 111 (Cal) 4 Mina Gandhi " Haji Gaffar Haji Dada Chini (1988) 169 ITR 33 (Bom) " Punjab Tyres (1986) 162 ITR 517 (MP) " M. George & Bros. (1986) 160 ITR 511 (Ker) " Smt. Hema Malini (1993) 45 TTJ 77 (Bom) (AT) 5. It was further submitted that the AO has not given a clear finding as to whether the assessee concealed the particulars of income or furnis…