Manharlal Kasturchand Chokshi v. ACIT

82 ITR 453Reported decision1971#18327 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2022.

Judgments citing Manharlal Kasturchand Chokshi v. ACIT

M/S. Kakda Steels Pvt. Ltd., Bhopal vs. Income Tax Officer-2(1), Bhopal

In the result, this appeal of assessee is allowed

ITA 916/IND/2019[2019]Status: DisposedITAT Indore22 Dec 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 133ASection 143(3)

…by him was factually incorrect or was untenable in law. This view is supported by the decision of the Tribunal Bench of Ahmedabad in the case of Manharlal Kasturchand Chokshi v. ACIT [1997] 61 ITD 55 (Ahd.), and also in the case of Hotel Kiran v. A CIT [1971] 82 ITR 453 (Pune). Apart from the above legal lacunae, the appellant's retraction also suffers from other procedural defects. The appellant, being responsible for the functioning of the manufacturing unit, voluntarily gave statement u/s 133A of the Income Tax Act, 1961 on 21.01.2014, which does not indicate any sort of pressure or coercion but alert presence…

The ITO 3(2), Indore vs. M/S. Apex Realities, Indore

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

ITA 912/IND/2018[2015-16]Status: DisposedITAT Indore01 Sept 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2015-16

Section 143(3)Section 69Section 69BSection 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year 2015-16 M/s. Apex Realities 201, Puspratan Paradise, 9/5, New Palasia Indore : Appellant PAN ABAFA3997P V/s ITO-3(2) : Respondent Indore Assessment Year 2015-16 ITO-3(2) : Revenue Indore V/s M/s. Apex Realities 201, Puspratan Paradise, 9/5, New Palasia Indore : Respondent PAN ABAFA3997P Apex Realities ITA No.899 & 912/Ind/2018 Revenue by Shri S.S. Mantri, CIT-DR Assessee by Shri C.P. Rawka,…

M/S. Apex Realities, Indore vs. The ITO 3(2), Indore

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

ITA 899/IND/2018[2015-16]Status: DisposedITAT Indore01 Sept 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2015-16

Section 143(3)Section 69Section 69BSection 69C

Shri Sayyed Hamid Ali, Ujjain vs. The ACIT Circle 2(1), Ujjain

In the result, the appeal of the assessee stands allowed

ITA 38/IND/2017[2012-13]Status: DisposedITAT Indore19 Dec 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Sayyed Hamid Ali Acit-2(1) बनाम/ (Prop. Fairdeal Steel) 60-A, Ujjain Vs. Industrial Area Maxi Road, Ujjain (Appellant) (Revenue) Pan: Acmpa7063M Appellant By Shri S.S. Deshpande, Ca Revenue By Shri K.G. Goyal, Sr. Dr Date Of Hearing: 28.11.2019 Date Of Pronouncement: 19.12.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2012-13 Is Directed Against The Order Of Commissioner Of Income Tax(Appeals), Ujjain, (In Short ‘Cit’), Dated 30.11.2016 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 10.03.2015 By Acit- 2(1), Ujjain.

Section 133ASection 142(1)Section 143(2)Section 143(3)

…untenable in law. 8 Sayyed Hamid Ali ITANo.38/Ind/2017 This view is supported by the Decision of the Tribunal Bench of Ahmedabad in the case of Manharlal Kasturchand Chokshi vs. ACIT [1997] 61 ITD 55 (Ahd), and also in the case of Hotel Kiran vs. ACIT [1971] 82 ITR 453 (Pune) Apart from the above legal lacunae, the appellant’s retraction also suffers from other procedural defects. The appellant being responsible for the functioning of the business, voluntarily gave statement u/s 133A of the Income Tax Act, 1961 on 12.07.2011 which does not indicate any sort of pressure or coercion but alert presence of mind and…

M.S, Ultimate Builders, Bhopal vs. The ACIT-2, Bhopal

In the result appeal of the assessee stands allowed

ITA 134/IND/2019[2014-15]Status: DisposedITAT Indore09 Aug 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 M/S. Ultimate Builders, Acit, Central-Ii, G-1, Kamdhenu Tower, E- Vs. Bhopal 2/22, Arera Colony, Bhopal (Appellant) (Respondent ) Pan No.Aacfu8239M

Section 132Section 132(4)Section 143(2)Section 143(3)Section 153ASection 17

…him was factually incorrect or was untenable in law. e)This view is supported by the decision of the Tribunal Bench of Ahmedabad in the case of Manharlal Kasturchand Chokshi v. ACIT [1997] 61 ITD 55 (Ahd.), and also in the case of Hotel Kiran v. ACIT [1971] 82 ITR 453 (Pune). f) Apart from the above legal lacunae, the appellant's retraction also suffers from other procedural defects. The appellant, being responsible for the functioning of the firm, voluntarily gave statement u/s 132(4) of the Income Tax Act, 1961 on 02.02.2014, which does not indicate any sort of pressure or coercion but alert presence of mind…