James P. Dsilva v. DCIT, Circle-28(3), Mumbai

175 ITD 533Income Tax Appellate Tribunal2019#15107 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Judgments citing James P. Dsilva v. DCIT, Circle-28(3), Mumbai

M/S Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 93/ALLD/2023[2009-10]Status: DisposedITAT Allahabad22 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…s of accounts had been accepted and the proviso to section 145(3) of the Act had not been invoked. Therefore, the addition needed to be deleted. The assessee placed reliance on the following decisions:- i. James P. Dsilva vs. DCIT, Circle-28(3), Mumbai (2019) 175 ITD 533 (Mum Trib) ii. Kohinoor Enterprises vs. ACIT (2019) 307 CTR (J&K) section 154. With regard to the addition of Rs.1,29,617/-, it was submitted that the ld. AO has made the addition simply on account of the DVO’s report who had estimated the cost of construction for the A.Y. 2004-05 to 2010-11 after inspecting the property on 18.11.2011. Since, it…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 92/ALLD/2023[2008-09]Status: DisposedITAT Allahabad22 Nov 2024AY 2008-09
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…s of accounts had been accepted and the proviso to section 145(3) of the Act had not been invoked. Therefore, the addition needed to be deleted. The assessee placed reliance on the following decisions:- i. James P. Dsilva vs. DCIT, Circle-28(3), Mumbai (2019) 175 ITD 533 (Mum Trib) ii. Kohinoor Enterprises vs. ACIT (2019) 307 CTR (J&K) section 154. With regard to the addition of Rs.1,29,617/-, it was submitted that the ld. AO has made the addition simply on account of the DVO’s report who had estimated the cost of construction for the A.Y. 2004-05 to 2010-11 after inspecting the property on 18.11.2011. Since, it…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 91/ALLD/2023[2007-08]Status: DisposedITAT Allahabad22 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…s of accounts had been accepted and the proviso to section 145(3) of the Act had not been invoked. Therefore, the addition needed to be deleted. The assessee placed reliance on the following decisions:- i. James P. Dsilva vs. DCIT, Circle-28(3), Mumbai (2019) 175 ITD 533 (Mum Trib) ii. Kohinoor Enterprises vs. ACIT (2019) 307 CTR (J&K) section 154. With regard to the addition of Rs.1,29,617/-, it was submitted that the ld. AO has made the addition simply on account of the DVO’s report who had estimated the cost of construction for the A.Y. 2004-05 to 2010-11 after inspecting the property on 18.11.2011. Since, it…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad

In the result the appeal of the assessee is dismissed

ITA 90/ALLD/2023[2006-07]Status: DisposedITAT Allahabad22 Nov 2024AY 2006-07
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…s of accounts had been accepted and the proviso to section 145(3) of the Act had not been invoked. Therefore, the addition needed to be deleted. The assessee placed reliance on the following decisions:- i. James P. Dsilva vs. DCIT, Circle-28(3), Mumbai (2019) 175 ITD 533 (Mum Trib) ii. Kohinoor Enterprises vs. ACIT (2019) 307 CTR (J&K) section 154. With regard to the addition of Rs.1,29,617/-, it was submitted that the ld. AO has made the addition simply on account of the DVO’s report who had estimated the cost of construction for the A.Y. 2004-05 to 2010-11 after inspecting the property on 18.11.2011. Since, it…

Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C.), Allahabad

In the result the appeal of the assessee is dismissed

ITA 89/ALLD/2023[2005-06]Status: DisposedITAT Allahabad22 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…s of accounts had been accepted and the proviso to section 145(3) of the Act had not been invoked. Therefore, the addition needed to be deleted. The assessee placed reliance on the following decisions:- i. James P. Dsilva vs. DCIT, Circle-28(3), Mumbai (2019) 175 ITD 533 (Mum Trib) ii. Kohinoor Enterprises vs. ACIT (2019) 307 CTR (J&K) section 154. With regard to the addition of Rs.1,29,617/-, it was submitted that the ld. AO has made the addition simply on account of the DVO’s report who had estimated the cost of construction for the A.Y. 2004-05 to 2010-11 after inspecting the property on 18.11.2011. Since, it…

M/S Kesarwani Jarda Bhandar, Allahabad vs. Joint Commissioner of Income Tax Central Circle, Allahabad

In the result the appeal of the assessee is dismissed

ITA 80/ALLD/2023[F.Y. 2004-05]Status: DisposedITAT Allahabad22 Nov 2024
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250

…s of accounts had been accepted and the proviso to section 145(3) of the Act had not been invoked. Therefore, the addition needed to be deleted. The assessee placed reliance on the following decisions:- i. James P. Dsilva vs. DCIT, Circle-28(3), Mumbai (2019) 175 ITD 533 (Mum Trib) ii. Kohinoor Enterprises vs. ACIT (2019) 307 CTR (J&K) section 154. With regard to the addition of Rs.1,29,617/-, it was submitted that the ld. AO has made the addition simply on account of the DVO’s report who had estimated the cost of construction for the A.Y. 2004-05 to 2010-11 after inspecting the property on 18.11.2011. Since, it…

James P. Dsilva v. DCIT, Circle-28(3), Mumbai (175 ITD 533) — Cited in 6 Judgments | BharatTax