Income-Tax Officer, Special Civil No. VII, New Delhi, and Another v. Dwarka Dass and Brothers

131 ITR 571High Court1981#16710 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing Income-Tax Officer, Special Civil No. VII, New Delhi, and Another v. Dwarka Dass and Brothers

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR
Section 132Section 143(3)Section 147Section 80I

…legal sound basis for initiation of assessment proceedings under Section 147. After referring to this judgment, a Division Bench of Delhi High Court, in Income-Tax Officer, Special Civil No. VII, New Delhi, and Another versus Dwarka Dass and Brothers, [1981] 131 ITR 571 (Del) has held as under: "....The Supreme Court, affirming the decision of the High Court, held that there was nothing to show that the confession of M.K. related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent and the live link or close nexus which should be there between t…

SMT. MEENAKSHI PRAKASH JADHAV,MUMBAI vs. ITO 21 (2)(3), MUMBAI

Accordingly ground No. 5 raised by the assessee is allowed

ITA 303/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Oct 2021AY 2010-11

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Assessment Year: 2010-11 Smt. Meenakshi Prakash Jadhav, Income Tax Officer-21(2)(3), 175, 5Th Floor, 845, Shivneri Vs. Room No. 105, 1St Floor, Piramal Building, B.J. Marg, Byculla West, Chambers Lalbaug, Parel, Mumbai-400011. Mumbai-400012. Pan No. Acspj 3509 K Appellant Respondent Assessee By : Mr. Devendra Jain, Ar Revenue By : Mr. Sanjay J. Sethi, Dr Date Of Hearing : 12/08/2021 Date Of Pronouncement : 12/10/2021

For Appellant: Mr. Devendra Jain, ARFor Respondent: Mr. Sanjay J. Sethi, DR
Section 133ASection 143(3)Section 147Section 148

…easons recorded fer reopening assessment under section 147. In this regard we rely on the following decisions: i. ITO v Lakhmani Mewal Dass [1976] 103 ITR 437 (SC); ii. S. P. Agarwalla v ITO [1983] 140 ITR 1010 (Cal); iii. ITO v Dwarka Dass & Brothers [1981] 131 ITR 571 (Del); iv. CIT v SFIL Stock Broking Ltd. [2010] 325 ITR 285 (Del); and v. Signature Hotels P. Ltd. V ITO (2011] 338 ITR 51 (Del). Further, Supreme Court in case of Sheo Nath Singh v Appellate Assistant Commissioner [1971] 82 ITR 147 (SC), held that reopening of assessment can be done on the basis of direct or circumstantial evidence but not on m…

HIGHTECH CONSTRUCTION P.LTDR,NEW DELHI vs. ITO, WARD-1(3), FARIDABAD

In the result, both the Appeals of the assessee are partly

ITA 1606/DEL/2019[2012-13]Status: DisposedITAT Delhi22 Mar 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: SH. KAPIL GOEL, ADVFor Respondent: SH. AMIT KATOCH, SR. DR
Section 133(6)Section 143(2)Section 147Section 148Section 292B

…legal sound basis for initiation of assessment proceedings under Section 147. After referring to this judgment, a Division Bench of Delhi High Court, in Income-Tax Officer, Special Civil No. VII, New Delhi, and Another versus Dwarka Dass and Brothers, [1981] 131 ITR 571 (Del) has held as under: "....The Supreme Court, affirming the decision of the High Court, held that there was nothing to show that the confession of M.K. related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent and the live link or close nexus which should be there between t…

HIGHTECH CONSTRUCTION P.LTDR,NEW DELHI vs. ITO, WARD-1(3), FARIDABAD

In the result, both the Appeals of the assessee are partly

ITA 1605/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Mar 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: SH. KAPIL GOEL, ADVFor Respondent: SH. AMIT KATOCH, SR. DR
Section 133(6)Section 143(2)Section 147Section 148Section 292B

…legal sound basis for initiation of assessment proceedings under Section 147. After referring to this judgment, a Division Bench of Delhi High Court, in Income-Tax Officer, Special Civil No. VII, New Delhi, and Another versus Dwarka Dass and Brothers, [1981] 131 ITR 571 (Del) has held as under: "....The Supreme Court, affirming the decision of the High Court, held that there was nothing to show that the confession of M.K. related to a loan to the assessee, much less to the loan which was shown to have been advanced by that person to the respondent and the live link or close nexus which should be there between t…

SIYA REAL ESTATE PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 865/DEL/2013[2008-09]Status: DisposedITAT Delhi20 Dec 2017AY 2008-09

Bench: Sh. N. K. Sainiita No. 865/Del/2013 : Asstt. Year : 2008-09 Siya Real Estate Pvt. Ltd., Vs Income Tax Officer, Up-12, Pitampura, Ward-8(4), New Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaics7889N Assessee By : Smt. Rano Jain, Adv. & Sh. Ashish Chadha, Adv. Revenue By : Sh. T. Vasanthan, Sr. Dr Date Of Hearing : 21.09.2017 Date Of Pronouncement : 20.12.2017 Order This Is An Appeal By The Assessee Against The Order Dated 21.12.2012 Of Ld. Cit(A)-Xi, New Delhi.

For Appellant: Smt. Rano Jain, Adv. &For Respondent: Sh. T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 147Section 148Section 68

…een reached by the AO. Therefore, the reopening of the assessment merely on the basis of doubt was unjustified and legally untenable. The reliance was placed on the following case laws: " ITO Vs Lakhmani Mewal Das 103 ITR 437 (SC) " ITO Vs Dwarka Dass & Bros. 131 ITR 571 (Del.) " United Electrical Company Pvt. Ltd. Vs CIT & Ors. 258 ITR 317 (Del.) " IAC Vs Nasik Eggs. Enterprises 42 ITD 105 (Pune) 5 Siya Real Estate Pvt. Ltd. " Raja Bahadur Motilal Pvt. Ltd. Vs K.R. Vishwanathan, ITO & Ano 183 ITR 80 (Bom.) " C.D. Singh Vs ITO (2002) 77 TTJ 282 (AII-Tri) " Panchananhati Vs CIT 115 ITR 336 (Cal.) " Sheonarain Jai…

Income-Tax Officer, Special Civil No. VII, New Delhi, and Another v. Dwarka Dass and Brothers (131 ITR 571) — Cited in 5 Judgments | BharatTax