ITO v. Leela Devi Badola

116 TTJ 214Income Tax Appellate Tribunal2008#12043 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2016.

Judgments citing ITO v. Leela Devi Badola

Shreepati Computer Centre, Muumbai vs. ACIT Cen Cir-9, Mumbai

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

ITA 892/MUM/2009[2003-2004]Status: DisposedITAT Mumbai18 Aug 2016AY 2003-2004

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

Shreepati Computer Centre, Muumbai vs. ACIT Cen Cir-9, Mumbai

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

ITA 891/MUM/2009[2002-2003]Status: DisposedITAT Mumbai18 Aug 2016AY 2002-2003

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

Shreepati Computer Centre, Muumbai vs. ACIT Cen Cir-9, Mumbai

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

ITA 890/MUM/2009[2001-2002]Status: DisposedITAT Mumbai18 Aug 2016AY 2001-2002

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

Shreepati Computer Centre, Muumbai vs. ACIT Cen Cir-9, Mumbai

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

ITA 889/MUM/2009[2000-2001]Status: DisposedITAT Mumbai18 Aug 2016AY 2000-2001

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

ACIT Cen Cir-9, Mumbai vs. Shreepati Computer Centre, Mumbai

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

ITA 1528/MUM/2009[2002-2003]Status: DisposedITAT Mumbai18 Aug 2016AY 2002-2003

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

ACIT Cen Cir-9, Mumbai vs. Shreepati Computer Centre, Mumbai

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

ITA 1527/MUM/2009[2001-2002]Status: DisposedITAT Mumbai18 Aug 2016AY 2001-2002

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

ACIT Cen Cir-9, Mumbai vs. Shreepati Computer Centre, Mumbai

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

ITA 1481/MUM/2009[2000-2001]Status: DisposedITAT Mumbai18 Aug 2016AY 2000-2001

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

ACIT Central Circle-9, Mumbai vs. M/S. Shreepati Computer Centre, Mumbai

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

ITA 1402/MUM/2009[2003-2004]Status: DisposedITAT Mumbai18 Aug 2016AY 2003-2004

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Mr. Arvind Sinde, A.RFor Respondent: Mr. Manju Nathaswami
Section 10ASection 132(1)Section 80H

…ome material that such admission was made under a mistake or misconception of facts, no addition can be made solely on the basis of such admission, Further, addition based on retracted declaration is not safe. In another case of ITO vs Leela Devi Badola(2008) 116 TTJ 214(Jodh) it was observed that though a surrender on the basis of the statement recorded during survey is binding on the assessee, he is entitled to retract from the same, if the assessee leads infallible evidence to show that the surrender was extracted by coercion or was made with a misunderstanding. Similar decisions were rendered in Prabal Lakhot…

ITO v. Leela Devi Badola (116 TTJ 214) — Cited in 8 Judgments | BharatTax