Hari Industries v. CIT

153 ITR 656Reported decision1985#22738 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 12 Section 12AA Section 132(4)Section 142(1)Section 143(3)Section 145A

Issues it is cited on

section 256(2)colourable device section 2(15)section 149 registration under section 12a liable to tax section 12aa section 132(4)section 12a section 12 section 139 search and seizure

Judgments citing Hari Industries v. CIT

Sourabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…ncome. Dharmada is part of sales consideration and simply showing it separately in the bill do not mean that the amount charged from the customer can be termed as donation. The decision of Hon’ble Rajasthan High Court in case of Hari Industries Vs. CIT (1985) 153 ITR 656 is not squarely applicable as in that case the said concern although collected dharmada on sale but not kept the collection with it only but paid a substantial amount to a charitable trust namely M/s Hari Propkari Trust and in this manner the fund has got transferred actually from the control of Hari Industries but in case of assessee funds alway…

Saurabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

Ritika Vegetable Oil Private Limited, Jaipur vs. ACIT Central Circle, Alwar

In the result, the appeal of the assessee is allowed

ITA 495/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Oct 2024AY 2016-17

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajey Malik, CIT

Section 132Section 132(4)Section 139Section 142(1)Section 143(2)Section 143(3)Section 40ASection 92BSection 92C

…stances of the case in making an additions on account of Dharmada and Charity charges of Rs. 1622841.00 under the provisions of Income Tax Act, 1961, which is against the decision of Hon’ble Rajasthan High Court as given in the case of Hari Industries vs. CIT 153 ITR 656 and of Hon’ble Supreme Court in Bijli Cotton Mills case 116 ITR 60 and ld. Commissioner of Income-tax (Appeals)-IV, Jaipur has erred in sustaining the same. 3. Succinctly, the fact as culled out from the records is that a search and seizure action u/s 132 of the Income Tax Act, 1961 (for short Act) was carried out by the Income Tax Department on…