Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna v. CIT

33 CTR 240High Court1983#17672 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2016.

Judgments citing Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna v. CIT

ACIT, New Delhi vs. Sh. Inderpal Singh Wadhawan, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 952/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Inder Pal Singh Wadhawan, JCIT, E/1/7, II nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi PAN: AARPS6904L (Appellant) (Respondent) ACIT, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, II nd Floor, Vs. 15th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi PAN: AARPS6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, ACIT, E/1/7, II nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi PAN: AARPS69…

ACIT, New Delhi vs. M/S Vardan Fashion, New Delhi

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 950/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…/Del/2013 A Y 2007-08 readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from the apparent seller and he did not bring out any comparable cases to substantiate his stand and also d…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. ACIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1589/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Inder Pal Singh Wadhawan, JCIT, E/1/7, II nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi PAN: AARPS6904L (Appellant) (Respondent) ACIT, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, II nd Floor, Vs. 15th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi PAN: AARPS6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, ACIT, E/1/7, II nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi PAN: AARPS69…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. JCIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1155/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Inder Pal Singh Wadhawan, JCIT, E/1/7, II nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi PAN: AARPS6904L (Appellant) (Respondent) ACIT, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, II nd Floor, Vs. 15th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi PAN: AARPS6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, ACIT, E/1/7, II nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi PAN: AARPS69…

M/S Vardaan Fashion, New Delhi vs. JCIT, New Delhi

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 1143/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…/Del/2013 A Y 2007-08 readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from the apparent seller and he did not bring out any comparable cases to substantiate his stand and also d…

Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna v. CIT (33 CTR 240) — Cited in 5 Judgments | BharatTax