INDIA Page 7 of 7 Industries Ltd. v. Harsh Prakash

251 ITR 608High Court2001#20205 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2023.

Judgments citing INDIA Page 7 of 7 Industries Ltd. v. Harsh Prakash

JCIT SPL. RANGE-12, NEW DELHI vs. ARIHANTA INDUSTRIES, DELHI

In the result, both the appeals of the Revenue are allowed

ITA 963/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Jul 2023AY 2015-16

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 131Section 68Section 801CSection 80I

…ed inaccurate particulars of his income, therefore, penalty proceedings u/s 271(1)(c) of the Income tax Act, 1961 are being initiated separately. Strong reliance is placed on the judgment of the Gujrat High Court in the case of Rushil Industries Ltd.( (2001) 251 ITR 608 (Guj), In this case, the assessing officer had found that the assessee was engaged in bogus sales two parties on the basis of enquiry and evidence on record and accordingly additions u/s 68 was made by the AO. The purchaser to establish the genuineness of the sales made by him. The Hon'ble Gujrat High Court after considering all the evidences and…

COMMISSIONER OF INCOME TAX vs. SUDHIR DHINGRA

The appeals are partly allowed in the

ITA/287/2009HC Delhi30 Jan 2015
Section 132Section 143(2)Section 158BSection 260A

…High Court, the requirement for taking action u/s 158BD is only prima facie satisfaction of the Assessing Officer that in search operation there is material to show undisclosed income of a person, other than the one against whom the search was conducted (251 ITR 608). Hence, the argument of the appellant that the jurisdiction u/s 158BD had been invoked without any satisfaction on behalf of the Assessing Officer is not correct. The appeal on these grounds, therefore, fails. ***************** ***************** In the result, the appeal is dismissed.” 13. The…

COMMISSIONER OF INCOME TAX vs. SUDHIR DHINGRA

The appeals are partly allowed in the

ITA-287/2009HC Delhi30 Jan 2015
Section 132Section 143(2)Section 158BSection 260A

…High Court, the requirement for taking action u/s 158BD is only prima facie satisfaction of the Assessing Officer that in search operation there is material to show undisclosed income of a person, other than the one against whom the search was conducted (251 ITR 608). Hence, the argument of the appellant that the jurisdiction u/s 158BD had been invoked without any satisfaction on behalf of the Assessing Officer is not correct. The appeal on these grounds, therefore, fails. ***************** ***************** In the result, the appeal is dismissed.” 13. The…

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed

C.A. No.-000924-000924 - 2007Supreme Court23 Feb 2007
For Respondent: Asstt. Commissioner of Income Tax & Anr
Section 131Section 132Section 142Section 158BSection 2(31)Section 260Section 69

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 7 CASE NO.: Appeal (civil) 924 of 2007 PETITIONER: Manish Maheshwari RESPONDENT: Asstt. Commissioner of Income Tax & Anr DATE OF JUDGMENT: 23/02/2007 BENCH: S.B. Sinha & Markandey Katju JUDGMENT: J U D G M E N T WITH CIVIL APPEAL NO. 925 OF 2007 [Arising out of SLP (Civil) No.9751 of 2005] M/s Indore Construction (Pvt.) Ltd. \005Appellant Versus Commissioner of Income Tax \005Respondent S.B. SINHA, J : Leave granted. Interpretation of the prov…

INDIA Page 7 of 7 Industries Ltd. v. Harsh Prakash (251 ITR 608) — Cited in 4 Judgments | BharatTax