Prithavi Raj Bohra v. ITO

150 TTJ 57Income Tax Appellate Tribunal2012#8205 most cited

What is Prithavi Raj Bohra v. ITO authority for?

An addition to income based on a Directorate of Valuations (DVO) report is not justified if the Assessing Officer (AO) has not rejected the assessee's books of account or pointed out defects therein.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

Prithavi Raj Bohra v. ITO · 150 TTJ 57 · addition on basis of DVO report · cost of construction · undisclosed sources · section 69B · section 142A · rejection of books of account · defects in books · unjustified reference to DVO

Judgments citing Prithavi Raj Bohra v. ITO

Harsh Agarwal, Jaipur vs. ACIT Central Circle-1, Jaipur

In the result appeal of the assessee is allowed

ITA 355/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Apr 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A)For Respondent: Ms. James Kurian (CIT)
Section 143(3)

…onstruction vis-a-vis reference to DVO – without rejecting books of account or without pointing out any defects in the books of account, the reference made to the DVO was not justified and no addition could be made on the basis of higher value adopted by DVO. 150 TTJ 57 Prithavi Raj Bohra VS. ITO (JD)(UO) Income from undisclosed sources – Addition under s. 69B – Cost of contraction of building vis-à-vis reference to DVO under s. 142A – AO having not rejected assessee’s books of accounts before referring the matter to the DVO under s. 142A, no addition could be made on the basis of the report given by the DVO. On…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

In the result, the appeals of the assessee are allowed and the appeals of

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…es Private Limited (2012) 254 CTR 1 • Punjab & Haryana High Court in the case of Nirpal Singh [2013] 359 ITR 398 • Allahabad High Court in the case of Lucknow Public Educational Society (2011) 339 ITR 588 • Jodhpur ITAT in the case of Prithvi Raj Vohra (2012) 150 TTJ 57 • Ahmedabad ITAT in the case of Shree Ridhi Corporation (TS-5605- ITAT-2012 (Ahmedabad) • Madras High Court in the case of Family of SP. S.S. SP. Subramanian Chettiar (2015) 59 Taxmann.com 182 3.5 It was also submitted that the reference to the report of DYO cannot be made sans recording any finding that the books of accounts maintained by the…

Hotel Surya Vilas Palace, Bharatpur vs. ACIT-Circle, Bharatpur

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

ITA 738/JPR/2015[2011-12]Status: DisposedITAT Jaipur14 Jun 2017AY 2011-12
For Appellant: Shri Rajendra Agrawal (C.A.)For Respondent: Smt.Roshanta Meena (Addl.CIT)
Section 142Section 142ASection 142A(1)Section 145(3)Section 56(2)Section 69Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.738/JP/15 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke M/s Hotel Surya Vilas Palace The ACIT, Circle, Vs. Vill. Jatoli Ghana, NH-11 Agra Bharatpur, (Raj.) Road, Bharatpur, (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAFFH4837H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrhdh vksj ls@Assessee by : Shri Rajendra Agrawal (C.A.) jktLo dh vksj ls@Revenue by : Smt.R…