Madan Lal v. Mst. Gopi & Anr.

Mumtaz Dilawar Gani, Bharuch vs. The ITO, Ward-1, Bharuch

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

…issible evidence has been taken into consideration or legal principles have not been applied in appreciating the evidence, or when the evidence has been misread. (See: Madan Lal v. Mst. Gopi [1980] 4 SCC 255; Narendra Gopal Vidyarthi v. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) v. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. v. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission v. CESC Ltd. [2002] 8 SCC 715).' 13. Further, in Mangalore Ganesh Beedi Works case (supra) the Supreme Court has held as follows: '19. xxx There i…

Mumtaz Dilawar Gani, Bharuch vs. The ITO, Ward-1, Bharuch

Appeal is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

…issible evidence has been taken into consideration or legal principles have not been applied in appreciating the evidence, or when the evidence has been misread. (See: Madan Lal v. Mst. Gopi [1980] 4 SCC 255; Narendra Gopal Vidyarthi v. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) v. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. v. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission v. CESC Ltd. [2002] 8 SCC 715).' 13. Further, in Mangalore Ganesh Beedi Works case (supra) the Supreme Court has held as follows: '19. xxx There i…

ACIT, Circle-1, Bharuch vs. Bell Ceramics Ltd, Bharuch

In the result, the appeal filed by the Revenue is dismissed

…vidence has been taken into consideration or legal principles have not been applied in appreciating the evidence, or when the evidence has been misread. (See: Madan Lal Vs. Mst. Gopi & Anr. (1980) 4 SCC 855; Narendra Gopal Vidyarthi Vs. Rajat Vidyarthi (2009) 3 SCC 287; Commissioner of Customs (Preventive) Vs. Vijay Dasharath Patel (2007) 4 SCC 118; Metroark Ltd. Vs. Commissioner of Central Excise, Calcutta (2004) 12 SCC 505; West Bengal Electricity Regulatory Commission Vs. CESC Ltd. (2002) 8 SCC 715).” Assessment Year.2008-09 Bell Ceramics Ltd. 13. If the facts of the present appeal are examined on the touchsto…

The Commissioner of Income Tax vs. M/S Bahubali Neminath Muttin

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

…1 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 13TH DAY OF JULY, 2016 PRESENT THE HON’BLE MR.JUSTICE ANAND BYRAREDDY AND THE HON’BLE MR.JUSTICE RAGHVENDRA S. CHAUHAN INCOME TAX APPEAL NO. 5029/2011 C/W INCOME TAX APPEAL NO. 5030/2011 INCOME TAX APPEAL NO.5029/2011: BETWEEN: 1. The Commissioner of Income Tax Khemjibai Complex, Dr. Ambedakar Road, Belgaum. 2. Assistant Commissioner of Income Tax Central Circle –1, Belgaum. … APPELLANTS (Shri Ameet Kumar Deshpande, Advocate) AND: M/s. Bahubali Neminath Muttin Main Road at Post Chandachan 2 Taluk Indi, District Bijapur – 586 205. … RESPONDENT (…

The Commissioner of Income Tax vs. M/S Bahubali Neminath Muttin

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

…ce has been taken into consideration or legal principles have not been 17 applied in appreciating the evidence, or when the evidence has been misread. (See: Madan Lal Vs. Mst. Gopi & Anr. [19800 4 SCC 255; Narendra Gopal Vidyarthi Vs. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) Vs. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. Vs. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission Vs. CESC Ltd. [2002] 8 SCC 715).” 20. Further, in Mangalore Ganesh Beedi works case supra the Supreme Court has held as follows: “19. xxx There…

The Commissioner of Income Tax vs. M/S Bahubali Neminath Muttin

The appeals are dismissed

Bench: ANAND BYRAREDDY,RAGHVENDRA S.CHAUHAN

…ce has been taken into consideration or legal principles have not been 18 applied in appreciating the evidence, or when the evidence has been misread. (See: Madan Lal Vs. Mst. Gopi & Anr. [19800 4 SCC 255; Narendra Gopal Vidyarthi Vs. Rajat Vidyarthi [2009] 3 SCC 287; Commissioner of Customs (Preventive) Vs. Vijay Dasharath Patel [2007] 4 SCC 118; Metroark Ltd. Vs. Commissioner of Central Excise, Calcutta [2004] 12 SCC 505; West Bengal Electricity Regulatory Commission Vs. CESC Ltd. [2002] 8 SCC 715).” 21. Further, in Mangalore Ganesh Beedi works case supra the Supreme Court has held as follows: “19. xxx There…

Chandna Impex P.Ltd vs. Commr.of Customs

The appeal is partly allowed to the extent indicated

…ial evidence or acted on no evidence; (ii) the courts have drawn wrong inferences from proved facts by applying the law erroneously; or (iii) the courts have wrongly cast the burden 3 (2002) 8 SCC 715 4 (2004) 12 SCC 505 5 (2007) 4 SCC 118 6 (2009) 3 SCC 287 7 (2006) 5 SCC 545 8 AIR 1962 SC 1314 8 of proof. When we refer to “decision based on no evidence”, it not only refers to cases where there is a total dearth of evidence, but also refers to any case, where the evidence, taken as a whole, is not reasonably capable of supporting the finding”. 11.Tested on the touchstone of the said l…

Vijay Kumar Talwar vs. Commnr. of Income Tax, Delhi

The appeals are dismissed

…e amounts in question had been credited by the assessee in his books of account. In the absence of any cogent evidence, a bald explanation furnished by the assessee about the source of the credits in question viz., realisation 4 (1980) 4 SCC 255 5 (2009) 3 SCC 287 6 (2007) 4 SCC 118 7 (2004) 12 SCC 505 8 (2002) 8 SCC 715 1 from the debtors of the erstwhile firm, in the opinion of the assessing officer, was not satisfactory. It is well settled that in view of Section 68 of the Act, where any sum is found credited in the books of the assessee for any previous year, the same may be charged to income tax…