P.K.\nPalwankar v. CGT

117 ITR 768High Court1979#9340 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBESection 131Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 69

Issues it is cited on

retraction of statementstatement under section 132(4)mlisection 158bbblock periodon-moneyloose papersshort term capital gainsection 158bsection 132asection 158section 133a

Judgments citing P.K.\nPalwankar v. CGT

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…ssessee to establish that the admission made in the statement at the\ntime of survey was wrong and, in fact, there was no additional income. This burden\ndoes not even seem to have been attempted to be discharged. Similarly, case P.K.\nPalwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974]\n96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed\nreliance, are of no help to the assessee. The Tribunal's order is concluded by\nfindings of fact and in our view, no question of law arises. The applications are,\naccordingly, rejected.\"\n(Emphasis supplied)\n(In the above cas…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…ssessee to establish that the admission made in the statement at the\ntime of survey was wrong and, in fact, there was no additional income. This burden\ndoes not even seem to have been attempted to be discharged. Similarly, case P.K.\nPalwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974]\n96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed\nreliance, are of no help to the assessee. The Tribunal's order is concluded by\nfindings of fact and in our view, no question of law arises. The applications are,\naccordingly, rejected.\"\n(Emphasis supplied)\n(In the above cas…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…ssessee to establish that the admission made in the statement at the\ntime of survey was wrong and, in fact, there was no additional income. This burden\ndoes not even seem to have been attempted to be discharged. Similarly, case P.K.\nPalwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974]\n96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed\nreliance, are of no help to the assessee. The Tribunal's order is concluded by\nfindings of fact and in our view, no question of law arises. The applications are,\naccordingly, rejected.\"\n(Emphasis supplied)\n(In the above cas…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…ssessee to establish that the admission made in the statement at the\ntime of survey was wrong and, in fact, there was no additional income. This burden\ndoes not even seem to have been attempted to be discharged. Similarly, case P.K.\nPalwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974]\n96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed\nreliance, are of no help to the assessee. The Tribunal's order is concluded by\nfindings of fact and in our view, no question of law arises. The applications are,\naccordingly, rejected.\"\n(Emphasis supplied)\n(In the above cas…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU vs. KUDLUR RAMASWAMY SATHYANARAYANA, MYSURU

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…the assessee to establish that the admission made in the statement at the time of survey was wrong and in fact there was no additional income. This burden does not even seem to have been attempted to be discharged. Similarly, *P.K. Palwankar* v. *CGT*, [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz, [1974] 96 ITR 646 (Ker) on which also learned counsel for the assessee placed reliance are of no help to the assessee. The Tribunal's order is concluded by findings of fact and in our view no question of law arises. The applications are, accordingly, rejected." **18.** All the aforementioned judgments were cons…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…the assessee to establish that the admission made in the statement at the time of survey was wrong and, in fact, there was no additional income. This burden does not even seem to have been attempted to be discharged. Similarly, case P.K Palwankar v. CGT(1979) 117 ITR 768 (MP) and CITY. Mrs. Doris S. Late (1974) 96 ITR 646(Ker.) on which also the learned counsel for the assessee placed reliance, are of ne help to the assessee. The Tribunal's order is concluded by findings of fact and moor view, no question of law arises. The applications are, accordingly, rejected." (in the above case the statement was recorded du…

J C HOME TEX,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 7, JAIPUR

ITA 292/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Jul 2024AY 2016-17
For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)

…he assessee to establish that the admission made in the statement at the time of survey was wrong and, in fact, there was no additional income. This burden does not even seem to have been attempted to be discharged. Similarly, cay P.K. Palwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974] 96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed reliance, are of no help to the assessee. The Tribunal's order is concluded by findings of fact and in our view, no question of law arises. The applications are, accordingly, rejected." (Emphasis supplied) (In the above case the s…

DCIT, ALLAHABAD vs. M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF, ALLAHABAD

In the result, the appeal of the revenue ITA No

ITA 216/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…assessee to establish that the admission made in the statement at the time of survey was wrong and, in fact, there was no additional income. This burden does not even seem to have been attempted to be discharged. Similarly, case - P.K. Palwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974] 96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed reliance, are of no help to the assessee. The Tribunal’s order is concluded by findings of fact and in our view, no question of law arises. The applications are, accordingly, rejected.” (Emphasis supplied) 7.6.2. Sanjeev Agrawal…

M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF,ALLAHABAD vs. ACCT, ALLAHABAD

In the result, the appeal of the revenue ITA No

ITA 199/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…assessee to establish that the admission made in the statement at the time of survey was wrong and, in fact, there was no additional income. This burden does not even seem to have been attempted to be discharged. Similarly, case - P.K. Palwankar v. CGT [1979] 117 ITR 768 (MP) and CIT v. Mrs. Doris S. Luiz [1974] 96 ITR 646 (Ker.) on which also the learned counsel for the assessee placed reliance, are of no help to the assessee. The Tribunal’s order is concluded by findings of fact and in our view, no question of law arises. The applications are, accordingly, rejected.” (Emphasis supplied) 7.6.2. Sanjeev Agrawal…

ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE - 2(2),, PUNE vs. M/S SINHGAD TECHNICAL EDUCATION SOCIETY (TRUST), PUNE

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. IT(SS)A No./ Name of Appellant Name of Respondent Asst. No. ITA No. Year 1-7 44/PUN/2017 M/s. Sinhagad DCIT, Central Circle- 2008-09 45/PUN/2017 Technical Education 2(2), Pune. 2009-10 46/PUN/2017 Society, 2010-11 47/PUN/2017 S.No.44/1, Vadgaon 2011-12 48/PUN/2017 (Budruk), Off. 2012-13 49/PUN/2017 Sinhagad Road, 2013-14 50/PUN/2017 Pune- 411041. 2014-15 PAN : AABTS9900Q 8-14 54/PUN/2017 ACIT, Central Circle- M/s. Sinhagad 2008-09 55/PUN/2017 2(2), Pune. Tec…

SH SURESH CHAND AGARWAL,AGRA vs. ACIT 4(1), AGRA

In the result, appeal of the assessee is allowed for statistical

ITA 357/AGR/2015[2011-12]Status: DisposedITAT Agra07 Feb 2018AY 2011-12

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Pankaj Gargh, AvocateFor Respondent: ShriInderjeet Singh, CIT DR

…sh that the admission made in the statement at the time of survey was wrong and in fact there was no additional income. This burden Assessment Year: 2011-12 does not even seem to have been attempted to be discharged. Similarly, P.K. Palwankar Vs. CGT (1979) 117 ITR 768 (MP) and CIT Vs. Mrs. Doris S. Luiz (1974) 96 ITR 646 (Ker) on which also, Ld. Counsel for the assessee placed reliance are of no help to the assessee. The Tribunals order is concluded by findings of fact and in our view no question of law arises. The application are accordingly, rejected." In the present case under appeal, since the assessee (ap…

P.K.\nPalwankar v. CGT (117 ITR 768) — Cited in 11 Judgments | BharatTax