Kunhambu v. Commissioner of Income-tax

86 Taxmann 477High Court1996#25763 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2017 to 2023.

Judgments citing Kunhambu v. Commissioner of Income-tax

Shambhu Prasad Rastogi, Mirzapur vs. ITO, Range 3(4), Mirzapur

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi ITO, Range-3(4) Prop. M/s. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AANPR8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Nita Goyal Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई की तारीख / Date of Hearing: 05/09/2023 घोषणा की तारीख /Date of Pronouncement: 12/09/2023 आदेश / O R D E R…

Sarita Dudheria, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 723/BANG/2016[2010-11]Status: DisposedITAT Bangalore06 Nov 2020AY 2010-11

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Years : 2010 – 11

For Appellant: Shri.KR.Pradeep CA along with Smt.Girija G.P.CAFor Respondent: Shri.Priyadarshi Mishra
Section 131Section 132Section 132(4)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 234A

…3355 of 2015 by order dated 04/08/2015 Page 12 of 16 ITA No.732/Bang/2016 Asst.Yr:2010-11 • Senate vs DCIT reported in (2016) 68 Taxmann.com 223 (Bang) • Rameshchandra and Co vs CIT reported in (1987) 35 taxman 153 (BOM) • Kunhambu vs CIT reported in (1996) 86 Taxmann 477 (Ker) • Carpenters classic (exempt) (P) Ltd vs DCIT reported in (2007) 108 ITD 142 (Bang) • Sudharshan P.Amin vs ACIT reported in (2013) 35 Taxmann.com 370 (Guj) 5.5. He thus submitted that proceedings initiated under section 148 does not get vitiated due to peculiar circumstances in present facts. 5.6. On merits, Ld.Sr.DR submitted that, hav…

M/S. Garrison Polysacks P.Ltd., Baroda vs. Dy. Commissioner of Income Tax, Baroda

In the result, all the seven appeals of the assessee are partly allowed

ITA 3096/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2007-08
For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member IT(SS)A No. 374 & ITA Nos. 3096 to 3101/Ahd/2014 Assessment Year 2006-07 to 2012-13 M/s. Garrison Polysacks The Dy. CIT P. Ltd. 7th Floor, Indra Central Circle-2, Complex, Sindhwai Mata Vs Baroda-390007 Road, Manjalpur, (Respondent) Baroda-390011 PAN: AABCG0797L (Appellant) Revenue by: Shri O.P. Sharma, CIT-D.R. Assessee by: Shri M.K. Patel, A.R. Date of hearing : 09-11-2017 Date of pronouncement : 16-11-2017 आदेश/ORDER PER BENCH:- These seven appeals filed…

Kunhambu v. Commissioner of Income-tax (86 Taxmann 477) — Cited in 3 Judgments | BharatTax