Grandhi Narendra v. ACIT

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surendra Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

DCIT, CC-3, Jaipur vs. M/S Bhivaram Pannalal Kumawat, Jaipur

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

…uly explained by assessee on which no adverse comment was made by AO. It is to be noted that it is not possible to lead direct evidence of use of pressure tactics. It is to be gathered from the evidence, mostly circumstantial. Grandhi Narendra Vs. ACIT (2010) 41 DTR 227 (Visakha) (Trib.) The very fact that the assessee agreed to disclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surendra Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confe…

ACIT, Kota vs. Kaizen Enterprises Pvt. Ltd, Kota

In the result, the appeal of the Revenue and the cross-objection of the assessee is allowed for statistical purposes

…ssure on assessee is also accepted by the courts/Tribunal in various cases. In support, reliance was placed on the various decisions in case of CIT vs. Hiranand 272 ITR 626 (Raj), Rajesh Jain vs. DCIT (2006) 100 TTJ 929 (Del), Grandhi Narender vs. ACIT (2010) 41 DTR 227 (Visakha), Surendra Pal Verma vs ACIT (2004) 89 ITD 129 (Chd) and Harshad L. Thankker vs. ACIT (2005) 3 SOT 277 (Mum). 10. The ld. AR further submitted that from the Board’s instruction and the case laws referred above, it can be noted that there cannot be a direct evidence of exercising pressure/coercion for seeking surrender in the statement u/…