HC). (vi) CIT v. Relaxo Footwear

66 TTJ 199Income Tax Appellate Tribunal#21221 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2022.

Judgments citing HC). (vi) CIT v. Relaxo Footwear

Assistant Commissioner of Income-Tax, Circle - 3, Aurangabad vs. M/S. Shyam Trading Company, Beed

In the result, the appeal filed the assessee stands allowed

ITA 2529/PUN/2017[2014-15]Status: DisposedITAT Pune16 Mar 2022AY 2014-15
For Appellant: Shri Chetan KariaFor Respondent: Shri Piyushkumar Singh Yadav
Section 131Section 143(3)Section 145(3)Section 36(1)(iii)Section 69

…., ITA No.286/Agr/2013 dated 19.08.2019 (Agra – Trib.). (iv) CIT vs. Das Industries, 303 ITR 199 (All. – HC). (v) Vrundvan Roller Floor Mill, TaxCorp (DT) 66108 (Guj. – HC). (vi) CIT vs. Relaxo Footwear, 259 ITR 744 (Raj. – HC). (vii) ITO vs. JagdipKanjibhai, 66 TTJ 199 (Ahmedabad – Trib.). (viii) CIT vs. Shib Shankar Das, TaxCorp (DT) 69304 (Cal. – HC). (ix) Ashok Kumar vs. ITO, 201 CTR 178 (J&K – HC). (x) CIT vs. Sri Padmavathi Cotton Mills, 236 ITR 340 (Mad. – HC). 8. It is further contended that the bank never carried out physical inspection of the stock. Therefore, it is submitted that the judicial precedent…

M/S. Shyam Trading Company, Beed vs. Income-Tax Officer, Ward – 2, Beed

In the result, the appeal filed the assessee stands allowed

ITA 2706/PUN/2017[2014-15]Status: DisposedITAT Pune16 Mar 2022AY 2014-15
For Appellant: Shri Chetan KariaFor Respondent: Shri Piyushkumar Singh Yadav
Section 131Section 143(3)Section 145(3)Section 36(1)(iii)Section 69

…., ITA No.286/Agr/2013 dated 19.08.2019 (Agra – Trib.). (iv) CIT vs. Das Industries, 303 ITR 199 (All. – HC). (v) Vrundvan Roller Floor Mill, TaxCorp (DT) 66108 (Guj. – HC). (vi) CIT vs. Relaxo Footwear, 259 ITR 744 (Raj. – HC). (vii) ITO vs. JagdipKanjibhai, 66 TTJ 199 (Ahmedabad – Trib.). (viii) CIT vs. Shib Shankar Das, TaxCorp (DT) 69304 (Cal. – HC). (ix) Ashok Kumar vs. ITO, 201 CTR 178 (J&K – HC). (x) CIT vs. Sri Padmavathi Cotton Mills, 236 ITR 340 (Mad. – HC). 8. It is further contended that the bank never carried out physical inspection of the stock. Therefore, it is submitted that the judicial precedent…

Smt. Neeta Sharma, Agra vs. A.C.I.T., Circle-2, Agra

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 299/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

…r of the Tribunal. 9. In view of the above, we answer both the questions referred to us in affirmative, i.e. in favour of assessee and against the revenue.” ITA No.299 & 286 /Agr/2013 10 (ii) 259 ITR 744 (Rajasthan High Court) CIT Vs. Relaxo Footwear (iii) 66 TTJ 199 (ITAT Ahmd.) ITO Vs. JagdipKanjibhai (iv) 53 TTJ 523 (ITAT Chandigarh) Bansal Sons (India) Vs. ITO (v) [2017] 83 taxmann.com 193 (Calcutta High Court) CIT, Durgapur vs. Shib Shankar Das (Para 9 Pg. 220) (vi) [2017] 88 taxmann.com 506 (Gujarat High Court) CIT vs. Patel Proteins (P) Ltd. (Para 2 Pg. 222) (vii) [2013] 40 taxmann.com 177 (Gujarat…

A.C.I.T.-2, Agra vs. Smt. Neeta Sharma Prop., Agra

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 286/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

…r of the Tribunal. 9. In view of the above, we answer both the questions referred to us in affirmative, i.e. in favour of assessee and against the revenue.” ITA No.299 & 286 /Agr/2013 10 (ii) 259 ITR 744 (Rajasthan High Court) CIT Vs. Relaxo Footwear (iii) 66 TTJ 199 (ITAT Ahmd.) ITO Vs. JagdipKanjibhai (iv) 53 TTJ 523 (ITAT Chandigarh) Bansal Sons (India) Vs. ITO (v) [2017] 83 taxmann.com 193 (Calcutta High Court) CIT, Durgapur vs. Shib Shankar Das (Para 9 Pg. 220) (vi) [2017] 88 taxmann.com 506 (Gujarat High Court) CIT vs. Patel Proteins (P) Ltd. (Para 2 Pg. 222) (vii) [2013] 40 taxmann.com 177 (Gujarat…

HC). (vi) CIT v. Relaxo Footwear (66 TTJ 199) — Cited in 4 Judgments | BharatTax