Income Tax Officer v. Bipin Farashkhana

73 ITD 334Income Tax Appellate Tribunal2000#25566 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2019.

Judgments citing Income Tax Officer v. Bipin Farashkhana

ACIT, Central Circle-2(1), Kolkata vs. Harish Bagla, Kolkata

In the result, the I.T. Appeal in ITA No

ITA 2303/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner Of Income Tax, Cc-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [Pan : Abppb 7430 D] Appearances By: Shri D.S. Damle, Fca & Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 8Th, 2019 Date Of Pronouncing The Order : October 1St , 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 132(4)Section 143(3)Section 250Section 271A

…racted, the ld. CIT(A) was in error in deleting the addition. For the proposition that retraction should be made within a reasonable period and for cogent reasons he relied on the following case-law:-  Income Tax Officer vs Bipin Farashkhana reported in 2000 73 ITD 334 Ahd.  Bannalal Jat Constructions (P) Ltd. vs. ACIT [2019] 106 taxmann.com 128 (SC) 6. The ld. Counsel for the assessee, submitted that the assessee had only given an adhoc disclosure, as a matter of abundant caution in his statement recorded u/s 132(4) of the Act. He pointed out to the statement and submitted that, Shri Harish Bagla, had made a t…

ACIT, Central Circle-2(1), Kolkata vs. Harish Bagla, Kolkata

In the result, the I.T. Appeal in ITA No

ITA 2302/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner Of Income Tax, Cc-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [Pan : Abppb 7430 D] Appearances By: Shri D.S. Damle, Fca & Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 8Th, 2019 Date Of Pronouncing The Order : October 1St , 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 132(4)Section 143(3)Section 250Section 271A

…racted, the ld. CIT(A) was in error in deleting the addition. For the proposition that retraction should be made within a reasonable period and for cogent reasons he relied on the following case-law:-  Income Tax Officer vs Bipin Farashkhana reported in 2000 73 ITD 334 Ahd.  Bannalal Jat Constructions (P) Ltd. vs. ACIT [2019] 106 taxmann.com 128 (SC) 6. The ld. Counsel for the assessee, submitted that the assessee had only given an adhoc disclosure, as a matter of abundant caution in his statement recorded u/s 132(4) of the Act. He pointed out to the statement and submitted that, Shri Harish Bagla, had made a t…

Income Tax A.P Hyderabad vs. M/S.Singh Poultry (P)Ltd Hyd

ITC/6/2002HC Telangana02 Feb 2012