Raj Pal Singh Ram Autar v. ITO

36 TTJ 544Income Tax Appellate Tribunal1991#17746 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 80ib(10)within four yearssection 80ibsection 132(4a)section 292csection 30childsection 80ireasoned ordersection 292loose paperssection 29

Judgments citing Raj Pal Singh Ram Autar v. ITO

The ACIT (Central)-I, Bhopal vs. M/S. D.K. Construction, Bhopal

Appeal is allowed

ITA 37/IND/2022[2017-18]Status: DisposedITAT Indore31 Jan 2023AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

…ked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals)” ii. It may further be submitted that the Delhi Bench of the ITAT in the case of Raj Pal Singh Ram Autar v ITO (1991) 36 TTJ 544 held that: Page 26 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 “Para 4.4: However, even without the availability of such statutory presumption as contained in s. 132(4A) during the course of regular assessment proceedings, the initial onus of proving that the assessee was not its owner was on the ass…

The ACIT (Central)-I, Bhopal vs. M/S. D.K. Construction, Bhopal

Appeal is allowed

ITA 36/IND/2022[2014-15]Status: DisposedITAT Indore31 Jan 2023AY 2014-15

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

…ked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals)” ii. It may further be submitted that the Delhi Bench of the ITAT in the case of Raj Pal Singh Ram Autar v ITO (1991) 36 TTJ 544 held that: Page 26 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 “Para 4.4: However, even without the availability of such statutory presumption as contained in s. 132(4A) during the course of regular assessment proceedings, the initial onus of proving that the assessee was not its owner was on the ass…

The ACIT (Central)-I, Bhopal vs. M/S. D.K. Construction, Bhopal

Appeal is allowed

ITA 35/IND/2022[2013-14]Status: DisposedITAT Indore31 Jan 2023AY 2013-14

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

…ked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals)” ii. It may further be submitted that the Delhi Bench of the ITAT in the case of Raj Pal Singh Ram Autar v ITO (1991) 36 TTJ 544 held that: Page 26 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 “Para 4.4: However, even without the availability of such statutory presumption as contained in s. 132(4A) during the course of regular assessment proceedings, the initial onus of proving that the assessee was not its owner was on the ass…

The ACIT (Central)-I, Bhopal vs. M/S. D.K. Construction, Bhopal

Appeal is allowed

ITA 34/IND/2022[2012-13]Status: DisposedITAT Indore31 Jan 2023AY 2012-13

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

…ked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals)” ii. It may further be submitted that the Delhi Bench of the ITAT in the case of Raj Pal Singh Ram Autar v ITO (1991) 36 TTJ 544 held that: Page 26 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 “Para 4.4: However, even without the availability of such statutory presumption as contained in s. 132(4A) during the course of regular assessment proceedings, the initial onus of proving that the assessee was not its owner was on the ass…

M/S. D.K. Construction, Bhopal vs. The ACIT, 2(1), Bhopal

Appeal is allowed

ITA 24/IND/2022[2017-18]Status: DisposedITAT Indore31 Jan 2023AY 2017-18

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

Section 143(3)Section 147Section 80

…ked with the assessee. In the absence of corroborative evidence, the Tribunal was not justified in reversing the finding by the CIT (Appeals)” ii. It may further be submitted that the Delhi Bench of the ITAT in the case of Raj Pal Singh Ram Autar v ITO (1991) 36 TTJ 544 held that: Page 26 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 “Para 4.4: However, even without the availability of such statutory presumption as contained in s. 132(4A) during the course of regular assessment proceedings, the initial onus of proving that the assessee was not its owner was on the ass…

Raj Pal Singh Ram Autar v. ITO (36 TTJ 544) — Cited in 5 Judgments | BharatTax