Keciar Nath Sanvval Dass v. CIT

111 ITR 440Reported decision#22013 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2019 to 2019.

Judgments citing Keciar Nath Sanvval Dass v. CIT

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

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

ITA 4664/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Apr 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…abundant evidence justify the levy of penalty". 4.8 By claiming deduction u/s 35 and claiming expenditure in respect of income which does not form part of income, the appellant has tried to defeat the revenue. In the case of Keciar Nath Sanvval Dass v/s CIT, 111 ITR 440, Hon'bie Punjab & Haryana High Court has held as under: "We do not think that it was necessary for the Tribunal to give any additional reasons where the reasons given in the original order of assessment themselves disclose a scheme aimed at defeating the revenue. Where the finding is that losses were falsely claimed by the assesses to set off the…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

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

ITA 4663/DEL/2014[2006-07]Status: DisposedITAT Delhi04 Apr 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…abundant evidence justify the levy of penalty". 4.8 By claiming deduction u/s 35 and claiming expenditure in respect of income which does not form part of income, the appellant has tried to defeat the revenue. In the case of Keciar Nath Sanvval Dass v/s CIT, 111 ITR 440, Hon'bie Punjab & Haryana High Court has held as under: "We do not think that it was necessary for the Tribunal to give any additional reasons where the reasons given in the original order of assessment themselves disclose a scheme aimed at defeating the revenue. Where the finding is that losses were falsely claimed by the assesses to set off the…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

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

ITA 4662/DEL/2014[2005-06]Status: DisposedITAT Delhi04 Apr 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…abundant evidence justify the levy of penalty". 4.8 By claiming deduction u/s 35 and claiming expenditure in respect of income which does not form part of income, the appellant has tried to defeat the revenue. In the case of Keciar Nath Sanvval Dass v/s CIT, 111 ITR 440, Hon'bie Punjab & Haryana High Court has held as under: "We do not think that it was necessary for the Tribunal to give any additional reasons where the reasons given in the original order of assessment themselves disclose a scheme aimed at defeating the revenue. Where the finding is that losses were falsely claimed by the assesses to set off the…

Keciar Nath Sanvval Dass v. CIT (111 ITR 440) — Cited in 3 Judgments | BharatTax