IT (360 ITR 271) 3) Vijay K.Talwar vs. CIT (1 SCC 673) 4) Commissioner Customs v. Stone and Marble

231 Taxmann 55High Court2015#17294 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 44AD Section 142(1)Section 143(2)Section 143(3)Section 145 Section 254 Section 40(a)(ia)Section 68

Judgments citing IT (360 ITR 271) 3) Vijay K.Talwar vs. CIT (1 SCC 673) 4) Commissioner Customs v. Stone and Marble

Income Tax Officer, Dhule vs. Sharad Anandrao Deore, Dhule

In the result, the appeal filed by the Revenue is dismissed

ITA 996/PUN/2023[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2018-19

For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai, Addl. CIT-DR

Section 143(2)

…d to estimate the profit reasonably at 6% of the turnover. It was submitted that in the following cases the profit rate has been estimated at 5%. Name of decision Ratio laid down (1) CIT vs. Target Construction Co. Profit of road constructions should be Ltd. 231 Taxmann 55 (All. H.C.) estimated @ 5% (2) Kalyani Majoor Sah. Sanstha The profit from contract business has 6 Maryadit Vs. ITO ITA estimated by ITAT @ 5% No.290/PN/2015 order dated 30/06/2016 9. Based on the arguments advanced by the assessee, the Ld. CIT(A) / NFAC directed the Assessing Officer to estimate the profit at 8% of the gross contract receipt…

ACIT, Circle-1, Bareilly vs. Shri Sachit Kumar Agarwal, Bareilly

In the result, the impugned order of learned CIT(A) is sustained, and

ITA 396/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Jan 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 145Section 145(2)Section 68

…Page 1 of 16 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'B', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.396/Lkw/2020 Assessment Year:2017-18 A.C.I.T., Circle-1, Bareilly. (Appellant) Vs. Shri Sachit Kumar Agarwal, 291, Sahukara, Bareilly. PAN:AETPA3061L (Respondent) Appellant by Respondent by Ms. Shweta Mittal, C.A. Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:A.M. (A) In this case assessment order dated 30/12/2091 was passed u/s 143(3) of the I. T. Act whereby the assessee's total income was assessed at Rs…

Ashok Kumar, Bhojpur vs. ITO, Ward-1, Ara

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 259/PAT/2018[2010-11]Status: DisposedITAT Patna10 Apr 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 148Section 40

…ITA No. 259/PAT/2018 Assessment Year: 2010-2011 Ashok Kumar IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2018 Assessment Year: 2010-2011 Ashok Kumar,……………………………………... Appellant Prop. M/s. Hanuman Trading Co., Jwala Market, Near Shiv Mandir, Piro, Bhojpur, Bihar [PAN: ANTPK7205R] -Vs.- Income Tax Officer,…………………………...Respondent Ward-1, Ara Appearances by: Shri Abhi Sarkar, Advocate, appeared on behalf of the assessee Shri Rupesh Agrawal, Sr. D.R., appeared on…

Mr. Syed Samee, Mysore vs. Deputy Commissioner of Income-Tax, Circle 1(1) & Tps, Mysore

In the result, the appeal by the assessee is partly allowed

ITA 698/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Tarun Kothari, CAFor Respondent: Shri Subramanian. S, Jt.CIT(DR)(ITAT), Bengaluru

Section 194CSection 234ASection 250Section 274BSection 44ASection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Mr. Syed Samee Vs. The Deputy Commissioner No.15, 1st Cross, AJ Block, of Income-Tax, N R Mohalla, Circle 1(1) & TPS, Mysore – 570 007. Mysore. PAN: BSVPS 0871B APPELLANT RESPONDENT Appellant by : Shri Tarun Kothari, CA Respondent by : Shri Subramanian. S, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.11.2023 Date of Pronouncement : 28.11.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee…

Sri.Joy K.V., Trichur vs. The ACIT, Cir-2(1), RG-2, Trichur

In the result, the appeal filed by the assessee is allowed and the Stay

ITA 207/COCH/2018[2000-01]Status: DisposedITAT Cochin04 Jul 2018AY 2000-01

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.207 /Coch/2018 Assessment Year : 2000-01 Shri K.V. Joy, Vs. The Assistant Commissioner Of Koonan House, Mission Quarters, Income-Tax, Circle-2(1), Thrissur-680 01. Range-2, Thrissur [Pan : Aqspk 9358H]

Section 10Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.207 /Coch/2018 Assessment Year : 2000-01 Shri K.V. Joy, Vs. The Assistant Commissioner of Koonan House, Mission Quarters, Income-tax, Circle-2(1), Thrissur-680 01. Range-2, Thrissur [PAN : AQSPK 9358H] (Assessee-Appellant) (Revenue-Respondent) S.P. No.22/Coch/2018 (Arsg. out of ITA No. 207/coch/2018) Assessment Year : 2000-01 Shri K.V. Joy, Vs. The Assistant Commissioner of Koonan House, Mission Quarters, Income-tax, Circle-2(1), Thrissur-680 01. Range-2, Thrissur [PAN : AQSPK…