How many judgments cite Glass Lines Equipments Company Ltd. v. CIT?

150 judgments on BharatTax cite Glass Lines Equipments Company Ltd. v. CIT (253 ITR 454), spanning 2018 to 2025.

Which sections of the Income Tax Act does Glass Lines Equipments Company Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 69C, Section 143(3), Section 68, Section 132, Section 44AD, Section 37(1).

Glass Lines Equipments Company Ltd. v. CIT

253 ITR 454High Court2002#663 most cited

What is Glass Lines Equipments Company Ltd. v. CIT authority for?

The Assessing Officer cannot selectively accept parts of a statement or seized evidence that are favourable to the revenue while rejecting other parts favourable to the assessee without proper investigation; the evidence must be considered as a whole. Additions cannot be made based on mere presumptions or surmises without further inquiry.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Glass Lines Equipments Co. Ltd. · 253 ITR 454 · seized papers interpretation · selective acceptance of evidence · rejection of evidence · on money receipts · search assessment · AO duty to investigate · statement under Section 132(4)

Also reported as

119 Taxmann.com 813

Sections most often in play

Section 69C Section 143(3)Section 68 Section 132 Section 44AD Section 37(1)Section 147 Section 148

Read the full judgment

Issues it is cited on

undisclosed foreign income and assets section 149(1)(c)section 4(2)section 201(3)section 158ba unexplained jewellery section 150 section 70 section 69d beyond four years section 18 statement under section 132(4)

Judgments citing Glass Lines Equipments Company Ltd. v. CIT

Komal Tex Fab Pvt.Ltd., Ahmedabad vs. The ACIT., Cent.Circle-2(4), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 572/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Oct 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ It(Ss)A No. 140 & 141/Ahd/2013 "नधा"रण वष"/Asstt.Year: 2009-2010 & 2010-11 With Cross Objection No.148/Ahd/2013 In Asstt.Year : 2010-11 Dcit, Cent.Cir.2(4) Komal Tex Fab P.Ltd. Ahmedabad. Vs Survey No.167/1687 Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. Pan : Aaack 6150 C आयकर अपील सं./ Ita No. 572/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-2010 Komal Tex Fab P.Ltd. Dcit, Cent.Cir.2(4) Survey No.167/1687 Vs Ahmedabad. Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. Pan : Aaack 6150 C

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR

Section 132Section 143(2)Section 153ASection 268A

…hem. They cannot be read in bits and parts to suit the convenience of one party or the other. Reliance in this regards is placed on the following decisions: 1. Navjivan Oil Mills V. CIT [2001] ITR 417 (Guj). 2. Glass Lines Equipment & Co. Ltd. V. CIT [2002] 253 ITR 454 (Guj). 3. Biren V. Savla V. Acit [2006] 155 Taxman 270 (Mum.). 4. Dhanvarsha Bulders & Developers (P.) Ltd. V. DCIjT [2006] 102ITD 375(Pune). (v) During the course of search, no incriminating material was found which suggests that appellant has sold fabric outside Books of Account. Even Assessing Officer has not brought on record any evidences w…

Shri Arjanbhai Kanjibhai Kalathiya, Botad vs. The Income Tax Officer, Ward-2(3), Bhavnagar

Appeal of the assessee is allowed

ITA 717/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad14 Oct 2019AY 2011-12

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Jayant Jhaveri, Sr.DR

…he appellant. However, by any stretch of imagination, the appellant cannot be treated owner of agriculture income collected. 22.2 The appellant also relied on the decision of Hon'ble Gujarat High Court in the case of Glass Une Equipments Co. Ltd. v CIT (2002) 253 ITR 454. However, the facts of the case are entirely different and distinguishable. In the above case, the CIT(A) relied on the one part of the affidavit and ignored the other part of the affidavit. However, in the case of the appellant the affidavit is not at all considered Page 4 of 6 Asstt. Year 2011-12 as the same does not hold any merit as the asse…

Shri Ghanshyam Dungarbhai Sutariya, Surat vs. The ACIT, Circle-8, Surat

In the result, the appeal of the Assessee is dismissed

ITA 2971/AHD/2014[2009-10]Status: DisposedITAT Surat08 Aug 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

Section 143(3)Section 251(1)Section 271(1)Section 271(1)(c)

…view of above, he requested that the penalty in dispute may be deleted. In support of his contention, he relied upon the following case laws:- i) Hon’ble Gujarat High Court decision dated 12.7.2001 in the case of Glass Lines Equipments Co. Ltd. Vs. CIT (2002) 253 ITR 454 (Guj.) ii) Hon’ble Gujarat High Court decision dated 17.10.1978 in the case of CIT vs. Vinaychand Harilal (1979) 120 ITR 752 (Guj.) iii) Hon’ble Gujarat High Court decision dated 09.10.2000 in the case of National Textiles vs. CIT (2001) 249 ITR 125 (Guj.) iv) ITAT, Ahmedabad ’A’ Bench Decision dated 30.11.2011 decided in ITA No. 2155/Adh/2010 (A…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Kanakia Hospitality P.Ltd, Mumbai

ITA 3186/MUM/2014[2011-12]Status: DisposedITAT Mumbai07 Aug 2019AY 2011-12

Bench: Shri G. Manjunatha & Shri Ravish Sooddeputy Commissioner Of Kanakia Hospitality Pvt. Ltd. Income Tax, Central Circle-23, 10Th Floor, 215, Autrium Room No. 409, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, Churchgate, Mumbai 400 059 Mumbai – 400020 Pan – Aacck7755R (Appellant) (Respondent) Kanakia Hospitality Pvt. Ltd. Deputy Commissioner Of 10Th Floor, 215 Autrium, Income Tax, Central Circle-23, Near Meriott Courtyad Hotel, Room No. 409, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, New Marine Lines, Mumbai 400 053 Mumbai – 400 020

For Appellant: Shri B.Srinivas, D.RFor Respondent: Shri Vijay Mehta, A.R

Section 132Section 143(3)

…P a g e | 1 ITA No.3186 & 3098/Mum/2014 AY. 2011-12 DCIT,CC-23 Vs Kanakia Hospitality Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri G. Manjunatha, Accountant Member and Shri Ravish Sood, Judicial Member Deputy Commissioner of Kanakia Hospitality Pvt. Ltd. Income Tax, Central Circle-23, 10th Floor, 215, Autrium Room No. 409, 4th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, Churchgate, Mumbai 400 059 Mumbai – 400020 PAN – AACCK7755R (Appellant) (Respondent) Kanakia Hospitality Pvt. Ltd. Deputy Commissioner of 10th Floor, 215 Autrium, Income Tax, Central…

M/S.Jawahar Saw Mills Private Limited, Mumbai vs. ACIT Central Circle-8(2), Mumbai

ITA 1915/MUM/2018[2014-15]Status: DisposedITAT Mumbai22 May 2019AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 1915/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) In The Matter Of;

For Appellant: Sh. S. M. MakhijaFor Respondent: Sh. Rajeev Gubgotra

Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 1915/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) In the matter of; M/s Jawahar Saw Mills Pvt. ACIT Cen Cir – 8(2) बिधम/ Ltd. 47, Victoria Road, Room No. 655, Mustafa Bazaar, Byculla, Aayakar Bhavan, Vs. Mumbai-400 010 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAFCM4866L अपीलाथीकीओरसे/ Appellant by : Sh. S. M. Makhija /Lips A. Chanchalani, ARs प्रत्यथीकीओरसे/Respondentby : Sh. Rajeev Gubgotra, DR सुनवाईकीतारीख/ : 11/04/2019 Date of Hearing घोषणाकी…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3455/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M

Section 143(3)Section 148

…ttled legal position that there cannot be a part acceptance and a part rejection arising from the same document/statement/transaction. Reliance, in this regard, was placed on certain decisions as follows: (i) Glass Lines Equipments Co. Ltd. v/s. CIT - [(2002) 253 ITR 454 (Guj)] (ii) Chander Mohan Mehta v/s. ACIT (Investigation) - [(1999) 71ITD 245 (Pune)] (iii) ACIT v/s. Vasantlal C. Mehta - [(2001) 77 ITD 76 (Rajkot)] / [(2001) 72 TTJ (Rajkot) 93] (iv) ITO v/s. Ghanshyambhai R. Thakkar - [(1996) 88 taxman (Ahd) 651 (v) Ramanlal P. Chordia v/s. ACIT - [(2004) 87 TTJ (Pune) 713] Followed: Chander Mohan v/s. ACIT -…

ITO 2(1)(1), Mumbai vs. Aaa Technologies P.Ltd, Mumbai

ITA 3454/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Vipul JoshiFor Respondent: Shri Abdul Hakeem M

Section 143(3)Section 148

ACIT, New Delhi vs. Shri Akhil Kumar Sureka, New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 5572/DEL/2016[2013-14]Status: DisposedITAT Delhi24 Jan 2019AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2013-14 Acit, Vs. Akhil Kumar Sureka, Central Circle-3, 602, Chiranjiv Tower, Ara Centre, Jhandewalan Extn., 43, Nehru Place, New Delhi. New Delhi. Pan: Abkps2301R (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate & Shri Ashish Chadha, Ca Revenue By : Shri Raghunath, Sr.Dr Date Of Hearing : 15.01.2019 Date Of Pronouncement : 24.01.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 24Th August, 2016 Of The Cit(A)-23, New Delhi Relating To Assessment Year 2013-14. 2. The Grounds Raised By The Revenue Are As Under:- “1. The Order Of Ld. Cit(A) Is Not Correct In Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Cit(A) Has Erred In Deleting The Addition Of Rs.3,00,00,000/- Made By The A.O. On Account Of Unexplained Income U/S 69A Of The Income Tax Act, 1961. 3. The Appellant Craves Leave To Add, Amend Any/All The Grounds Of Appeal Before Or During The Course Of Hearing Of The Appeal.”

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Raghunath, Sr.DR

Section 132Section 132(4)Section 153ASection 69A

…Revenue should be dismissed. 10.1 He also relied on the following decisions:- i) Mehta Parikh v. CIT [1956] 30 ITR 181 (SC); ii) CIT v. Vatika Township Pvt. Ltd. (ITA No. 1329/2010 dated 10.09.2010 – Del HC); iii) Glass Lines Equipments Co. Ltd. v. CIT [2002] 253 ITR 454 (Guj); iv) Hissaria Brothers v. DCIT 126 TTJ 391 (ITAT, Jodhpur) v) ITAT Jaipur in the case of Om Prakash Agarwal v. ACIT in ITA Nos. 721 to 726/JP/2015 dated 23.011.2016 (ITAT, Jodhpur); vi) ITAT Amritsar in the case of Smt. Kantra Sproo v. ITO in ITA No. 199/Asr/2015 dated 28.04.2016; vii) ITAT Pune in the case of Dhanvarsha Builders & Develop…

The DCIT, Circle-3(2), Ahmedabad vs. Shri Harjivanbhai Chaganbhai Patel, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2460/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ Ita No. 2384/Ahd/2016 Assessment Year : 2012-13 Harjivanbhai C. Patel, Deputy Commissioner Of C/O. Mehta Lodha & Co., Vs Income-Tax, Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N आयकर अपील सं./ Ita No. 2460/Ahd/2016 Assessment Year : 2012-13 Deputy Commissioner Of Harjivanbhai C. Patel, C/O. Mehta Lodha & Co., Income-Tax, Vs Chartered Accountants, Circle 3(2), 105, Sakar-I, Ashram Road, Ahmedabad Ahmedabad-380009 Pan : Abupp 1238 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Pd. Shah, Ar Revenue By : Shri Rajdeep Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 03/04/2018 घोषणा क" तार"ख /Date Of Pronouncement: 27/04/2018 आदेश/O R D E R Per Pradip Kumar Kedia, Am: The Captioned Cross Appeals Have Been Filed At The Instance Of The Revenue & The Assessee Against The Order Of The Cit(A)-3, Ahmedabad Dated 21St July, 2016 Arising In The Assessment Order Dated 27.02.2015 Passed By The Assessing Officer Under Section 143(3) Of The Income-Tax

For Appellant: Shri PD. Shah, ARFor Respondent: Shri Rajdeep Singh, Sr DR

Section 131Section 143(3)

…in the case of Rajasthan State Warehousing Corpn. Vs. CIT 242 ITR 450 (SC). Affidavits of the vendors have remained uncontroverted. The same were not disproved or found to be false. If that be so Hon'ble Gujarat High Court in the case of Glass Line Equipment 253 ITR 454 has held that when affidavit were not controverted, they have to be taken as accepted. The improvement expenditure (mati puran and Compound Wall) incurred by the appellant of Rs.1,22,23,795/- is hereby allowed. In other wands, disallowance of Rs,49,49,100/- is confirmed out of the total disallowance of Rs.1,71,72,895/-. The appellant gets relief…

Shri Harjivanbhai C. Patel, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-3(2), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2384/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2012-13

For Appellant: Shri PD. Shah, ARFor Respondent: Shri Rajdeep Singh, Sr DR

Section 131Section 143(3)