Pvt. Ltd. Vs. CIT ( 2005) 148 Taxman 635 (Cal.) (b) ITO v. Bothra International

15 SOT 353Income Tax Appellate Tribunal2007#22661 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2019.

Judgments citing Pvt. Ltd. Vs. CIT ( 2005) 148 Taxman 635 (Cal.) (b) ITO v. Bothra International

D.C.I.T. Central Cricle, Raipur vs. Mahamaya Steel Industries Ltd, Raipur

In the result, cross objections preferred by the assessee in CO

ITA 233/BIL/2014[2010-11]Status: DisposedITAT Raipur07 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.232 To 235/Rpr/2014 धनधाारण वषा / Assessment Years : 2009-10 To 2012-13

For Appellant: Shri Veekaas S. SharmaFor Respondent: Shri Santosh Kumar
Section 132

…the High Court. The appellant‟s case finds support from the following decisions: (a) Ashok Refractories Pvt. Ltd. Vs. CIT ( 2005) 148 Taxman 635 (Cal.) (b) ITO Vs. Bothra International (2008) 117 TTJ (jd) 672. (c) Delhi Securities Printers Vs. Dy. CIT (2007) 15 SOT 353 (Delhi) CO Nos.32 to 35/RPR/2015 A.Ys. 2009-10 to 2012-13 Considering the facts and circumstances of the case, as also decisions relied upon by the appellant and those cited above, I am of the view that there was no finding to the extent that the accounts were not correct and complete or that the A.O was of the opinion that the income could not b…

D.C.I.T. Central Cricle, Raipur vs. Mahamaya Steel Industries Ltd, Raipur

In the result, cross objections preferred by the assessee in CO

ITA 232/BIL/2014[2009-10]Status: DisposedITAT Raipur07 Nov 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.232 To 235/Rpr/2014 धनधाारण वषा / Assessment Years : 2009-10 To 2012-13

For Appellant: Shri Veekaas S. SharmaFor Respondent: Shri Santosh Kumar
Section 132

…the High Court. The appellant‟s case finds support from the following decisions: (a) Ashok Refractories Pvt. Ltd. Vs. CIT ( 2005) 148 Taxman 635 (Cal.) (b) ITO Vs. Bothra International (2008) 117 TTJ (jd) 672. (c) Delhi Securities Printers Vs. Dy. CIT (2007) 15 SOT 353 (Delhi) CO Nos.32 to 35/RPR/2015 A.Ys. 2009-10 to 2012-13 Considering the facts and circumstances of the case, as also decisions relied upon by the appellant and those cited above, I am of the view that there was no finding to the extent that the accounts were not correct and complete or that the A.O was of the opinion that the income could not b…

Asstt. Commissioner of Income Tax01(2), Raipur (Cg) vs. M/S Ishwar Ispat Industries Pvt. Ltd, Raipur (Cg)

In the result, appeal of the revenue is partly allowed for statistical

ITA 188/BIL/2012[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: NoneFor Respondent: Mrs Shabna Parveen, DR
Section 68

…rial on record to suggest that there had been any suppression of income nor that the appellant carried any activity outside the hooks, merely because of decline in GP rate, books of account could not be rejected. In Delhi Securities Printers v. Dy. CIT [2007] 15 SOT 353 (Delhi) it was held that rejection of books of account merely because appellant has not maintained stock .register,, without pointing out any specific defects in books of account of any nature whatsoever, could not be said to be justified. Such adhoc addition is also unsustainable in view of the decision of the Hon'ble High Court of Gujarat in CIT…

Pvt. Ltd. Vs. CIT ( 2005) 148 Taxman 635 (Cal.) (b) ITO v. Bothra International (15 SOT 353) — Cited in 3 Judgments | BharatTax