Hirasingh Co. v. CIT

330 ITR 791High Court#8989 most cited

What is Hirasingh Co. v. CIT authority for?

Additions to income are justified when made based on an admission by the assessee, even if the assessee later attempts to retract that admission.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2024.

Also referred to as

Hirasingh Co. v. CIT · 330 ITR 791 · admission of income · retracted statement · addition to income · assessment order · justification of addition · evidence found · no explanation

Issues it is cited on

section 271aabstatement under section 132(4)retracted statementdumb documentssection 271aasection 271asection 40a(3)on-moneytnmmsection 40aconcealment of incomerevenue expenditure

Judgments citing Hirasingh Co. v. CIT

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the assessee, it was held that the addition was justified. 5.3.4 As regards the contention that no evidence was found by the Department, this contention also does not hold water, since it was only after the evidence was found and confronted, and when the appellant had no expl…

M/S Mojika Real Estate & Developers Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-3, Jaipur

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1429/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)
Section 133ASection 133A(3)Section 145(3)

…f Kerala (1973) 91 ITR 18 SC • Hon’ble Jurisdictional High Court in the case of Sh Ravi Mathur (DB Income-tax appeal no 67/2002) & others • Dr. S. C. Gupta vs. CIT 248 ITR 782 (All) • S. S. Ratanchund Bholanath vs. CIT 210 ITR 682 (MP) • Hirasingh Co. Vs. CIT 330 ITR 791 (HP) • K. I. Pavunny vs. Asstt. CCWE 1997 (90 ELT 241) (SC) • Vinod Solanki vs. Union of India (SC) (Civil Appeal No. 7407 of 2008 dated 18/12/2018) • Pr. CIT vs. Roshan Lal Sancheti (DB. Appeal No. 47/2018 dt 30/10/2018) (Rajasthan High Court) • Bachittar Singh vs. CIT (2010) 328 ITR 400 (P& H) DCIT, Jaipur vs. M/s Mojika Real Estate & Develope…

Deputy Commissioner of Income Tax, Circle-3, Jaipur vs. M/S Mojika Real Estate & Developers Pvt. Ltd., Jaipur

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1236/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)
Section 133ASection 133A(3)Section 145(3)

…f Kerala (1973) 91 ITR 18 SC • Hon’ble Jurisdictional High Court in the case of Sh Ravi Mathur (DB Income-tax appeal no 67/2002) & others • Dr. S. C. Gupta vs. CIT 248 ITR 782 (All) • S. S. Ratanchund Bholanath vs. CIT 210 ITR 682 (MP) • Hirasingh Co. Vs. CIT 330 ITR 791 (HP) • K. I. Pavunny vs. Asstt. CCWE 1997 (90 ELT 241) (SC) • Vinod Solanki vs. Union of India (SC) (Civil Appeal No. 7407 of 2008 dated 18/12/2018) • Pr. CIT vs. Roshan Lal Sancheti (DB. Appeal No. 47/2018 dt 30/10/2018) (Rajasthan High Court) • Bachittar Singh vs. CIT (2010) 328 ITR 400 (P& H) DCIT, Jaipur vs. M/s Mojika Real Estate & Develope…

Hirasingh Co. v. CIT (330 ITR 791) — Cited in 12 Judgments | BharatTax