N.R. Sirker v. CIT

111 ITR 281Reported decision#18714 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 153ASection 292CSection 69Section 142(1)Section 143(2)Section 143(3)Section 69ASection 69C

Issues it is cited on

section 150(2)section 110section 106section 150(1)section 245hasection 33(4)section 150section 34(1)section 245section 18section 33section 269ss

Judgments citing N.R. Sirker v. CIT

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…he estimated amount of interest on the loan advanced to M/s Shiv Refiners. The Tribunal was, therefore, justified in deleting the addition of interest on the loan advanced to M/s Shiv Refiners. Further Hon’ble Guhati High Court in case of N.R. Sirker vs. CIT 111 ITR 281 at para 11 of the order has held that where the assessment order show that no proper accounts were kept, it would not be justified to presume that assessee kept his accounts in the mercantile system. Income tax is normally paid on money actually received as income after deducting the allowable deductions. In the present case also the advance give…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…he estimated amount of interest on the loan advanced to M/s Shiv Refiners. The Tribunal was, therefore, justified in deleting the addition of interest on the loan advanced to M/s Shiv Refiners. Further Hon’ble Guhati High Court in case of N.R. Sirker vs. CIT 111 ITR 281 at para 11 of the order has held that where the assessment order show that no proper accounts were kept, it would not be justified to presume that assessee kept his accounts in the mercantile system. Income tax is normally paid on money actually received as income after deducting the allowable deductions. In the present case also the advance give…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…he estimated amount of interest on the loan advanced to M/s Shiv Refiners. The Tribunal was, therefore, justified in deleting the addition of interest on the loan advanced to M/s Shiv Refiners. Further Hon’ble Guhati High Court in case of N.R. Sirker vs. CIT 111 ITR 281 at para 11 of the order has held that where the assessment order show that no proper accounts were kept, it would not be justified to presume that assessee kept his accounts in the mercantile system. Income tax is normally paid on money actually received as income after deducting the allowable deductions. In the present case also the advance give…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…he estimated amount of interest on the loan advanced to M/s Shiv Refiners. The Tribunal was, therefore, justified in deleting the addition of interest on the loan advanced to M/s Shiv Refiners. Further Hon’ble Guhati High Court in case of N.R. Sirker vs. CIT 111 ITR 281 at para 11 of the order has held that where the assessment order show that no proper accounts were kept, it would not be justified to presume that assessee kept his accounts in the mercantile system. Income tax is normally paid on money actually received as income after deducting the allowable deductions. In the present case also the advance give…

N.R. Sirker v. CIT (111 ITR 281) — Cited in 4 Judgments | BharatTax