ITO v. Luxmi Prasad Goenka

110 ITR 674High Court1977#16479 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 365,807 Indian tax judgments — from 2018 to 2019.

Judgments citing ITO v. Luxmi Prasad Goenka

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2376/BANG/2018[2015-16]Status: DisposedITAT Bangalore08 Apr 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…d under section 144 of IT Act. 12. As per Para nos. 9 and 10 of the assessment order as reproduced above, it is seen that AO has referred to the judgment of Hon’ble Calcutta High Court rendered in the case of ITO Vs. Luxmi Prasad Goenka as reported in [1977] 110 ITR 674 and he has also noted that as per this judgment, it is necessary that there must be a failure to produce books of accounts or documents or evidence on which the assessee relied in support of his return. The AO has also noted that in the present case, the assessee has produced books of accounts and other documents like DEMAT account statement, Bro…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2375/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Apr 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…d under section 144 of IT Act. 12. As per Para nos. 9 and 10 of the assessment order as reproduced above, it is seen that AO has referred to the judgment of Hon’ble Calcutta High Court rendered in the case of ITO Vs. Luxmi Prasad Goenka as reported in [1977] 110 ITR 674 and he has also noted that as per this judgment, it is necessary that there must be a failure to produce books of accounts or documents or evidence on which the assessee relied in support of his return. The AO has also noted that in the present case, the assessee has produced books of accounts and other documents like DEMAT account statement, Bro…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2374/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Apr 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…d under section 144 of IT Act. 12. As per Para nos. 9 and 10 of the assessment order as reproduced above, it is seen that AO has referred to the judgment of Hon’ble Calcutta High Court rendered in the case of ITO Vs. Luxmi Prasad Goenka as reported in [1977] 110 ITR 674 and he has also noted that as per this judgment, it is necessary that there must be a failure to produce books of accounts or documents or evidence on which the assessee relied in support of his return. The AO has also noted that in the present case, the assessee has produced books of accounts and other documents like DEMAT account statement, Bro…

Laxmipat Dudheria, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, all the four appeals filed by the assessee are allowed

ITA 2373/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Apr 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

…d under section 144 of IT Act. 12. As per Para nos. 9 and 10 of the assessment order as reproduced above, it is seen that AO has referred to the judgment of Hon’ble Calcutta High Court rendered in the case of ITO Vs. Luxmi Prasad Goenka as reported in [1977] 110 ITR 674 and he has also noted that as per this judgment, it is necessary that there must be a failure to produce books of accounts or documents or evidence on which the assessee relied in support of his return. The AO has also noted that in the present case, the assessee has produced books of accounts and other documents like DEMAT account statement, Bro…

Exterior-Interior Private Limited, Kolkata vs. ITO, Ward-12(1), Kolkata

Appeal is dismissed

ITA 2224/KOL/2016[2011-12]Status: DisposedITAT Kolkata11 May 2018AY 2011-12

Bench: Hon’Ble Shri S.S. Godara, Jm & Dr.Arjun Lal Saini, Am ] Assessment Year : 2011-12

For Appellant: Shri T.P.Kar, ARFor Respondent: Shri S.Dasgupta, Addl. CIT, Sr.DR
Section 142(1)Section 143(2)Section 144Section 2

…ure of the A.O. should be of a judicial nature and in making addition/ in assessment should proceed on judicial principles. 1.11 Your appellant also submits for your consideration the decision of Calcutta High Court in ITO vs Laxmi Prasad Goenka reported in .110 ITR 674 Where held that an ex-parte best judgement assessment u/s 144 can only be made to defaults specified in that section. Non-compliance with a summons requiring production of accounts books and other documents etc is not such a specified default and therefore it cannot result in an ex-parte best judgement assessment. 1.12. The Madras High Court too…

ITO v. Luxmi Prasad Goenka (110 ITR 674) — Cited in 5 Judgments | BharatTax