Raja Pullaiah v. Dy CTO

73 ITR 224High Court1969#14389 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBE Section 142(1)Section 143(3)Section 143(3A)Section 143(3B)Section 144B Section 69C

Judgments citing Raja Pullaiah v. Dy CTO

Marie Products Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 7, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 771/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Apr 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajay Malik, CIT

Section 14Section 142(1)Section 143(3)

…y because the consumption of electricity was more and the production was less was no ground for rejection of the trading version. • Rakesh Kumar Jayantilal Vs. ACIT 55 ITD 0097 (Ahd.) (TM): In the light of the judgments in the case of N Raja Pullaiah Vs. DCTO 73 ITR 224 (AP) and in the case of St. Teresa’s Oil Mills Vs. State of Kerala 76 ITR 365 (Ker.), the DCIT’s view regarding estimating the income of the assessee to determine the net income from the business of plying of trucks on the basis of consumption of diesel was not justified. • G. K. Auto Vs. ACIT, ITA No. 616/JP/05 dated 23.3.2007: Hon’ble Bench in p…

Kkr Agro Mills P. Ltd, Ernakulam vs. The ACIT, Cochin

In the result, appeal is allowed in favour of the assessee

ITA 328/COCH/2016[2010-11]Status: DisposedITAT Cochin19 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11 Kkr Agro Mills Pvt. Ltd., Vs. Acit, Iii/678, Kkr Building, Okkal Kalady, Circle – 1(2), Ernakulam – 683 550. Kochi. Pan : Aabck 6542 K Assessee Respondent

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 40A(2)Section 40A(2)(a)

…is invited to The Following decisions (1) St Teresa's Oil Mills v. State of Kerala reported in [1970] 76 ITR 365 (Ker.); (2) CIT v. Sulabh Marbles (P.) Ltd. reported in : [2006] 205 CTR 464 (Raj.); (3) N. Raja Pu. e) llaiah v. Deputy CTO reported in : [1969] 73 ITR 224 (AP) f) In para 5 of the judgment in St Teresa's Oil Mills v. State of Kerala reported in : [1970] 76 ITR 365 (Ker.)the Kerala High Court has observed 5. In the case on hand, the only circumstance relied on by the authorities below for the rejection of the accounts is that there was wide disparity in the consumption of electricity. In our opinion,…

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

…ubjected to excise duty and its production declared for the instant years had duly been accepted by the Excise Department after verification. The case of the appellant certainly finds support from the decision in the case of N. Raja Pullaiah Vs. Dy CTO (1969) 73 ITR 224 (AP). 7.52 As regards variation in Power Consumption and for that matter variation in consumption of other raw material, it has been held that the mere variation in power consumption cannot be construed as reasonable CO Nos.32 to 35/RPR/2015 A.Ys. 2009-10 to 2012-13 ground for rejecting the books of accounts and estimation of income. In PONDY MET…

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

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

Section 132

S.R. Protiens Pvt. Ltd, Jaipur vs. DCIT, Jaipur

In the result, the disallowance of Rs 71,795 is hereby deleted

ITA 978/JPR/2016[2011-12]Status: DisposedITAT Jaipur31 May 2017AY 2011-12

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri R.A. Verma (Addl.CIT)

Section 143(3)Section 234B

…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.978/JP/16 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke M/s S.R. Proteins Pvt. Ltd., The DCIT-Circle-4, Jaipur. Vs. D-97, Shanti Sadan Ambabari, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No.: AAICS0896F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.962/JP/16 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke The ACIT, Circle-4, Jaipur. M/s S.R. Proteins…

Sunil Tarafdar, Malda vs. I.T.O WD - 3, Malda

In the result, the appeal of assessee is allowed as stated above

ITA 363/KOL/2013[2009-10]Status: DisposedITAT Kolkata21 Dec 2016AY 2009-10

Bench: Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)

…t on record by the assessing officer. Further argued that the Hon’ble High Court of Gauhati while dealing with case on hand referred to the decision of the Hon’ ble Andhra Pradesh High Court in the case of N. Raju Pullaiah v. Dy. CTO & Ors. reported in (1969) 73 ITR 224 (AP) drew our attention to the para-6 and argued the consumption of electricity by itself cannot form a reliable test for determining the yield of oil, the yield depends upon various factors viz., the quality of the seeds, the condition of the machine, the skill of the driver and the surroundings of electric equipment. The Ld.AR also referred to t…

ACIT, Circle-3, Asansol vs. Shri Shyam Cement Works Pvt. Ltd., Asansol

In the result Appeal of the Revenue is dismissed

ITA 211/KOL/2014[2010-2011]Status: DisposedITAT Kolkata28 Sept 2016AY 2010-2011

Bench: Shri P. M. Jagtap, Am & Shri K. Narasimha Chary, Jm] I.T.A No. 211/Kol/2014 Assessment Year: 2010-11 Assistant Commissioner Of Income-Tax, Vs. Shri Shyam Cement Works Pvt. Ltd. Circle-3, Kolkata. (Pan: Aadcs8052J) (Appellant) (Respondent) Date Of Hearing: 22.09.2016 Date Of Pronouncement: 28.09.2016

For Appellant: Shri Nicholas Murmu, Addl. CITFor Respondent: Shri S. S. Gupta, FCA

Section 131Section 133(6)Section 143(1)Section 143(3)Section 234BSection 271(1)(c)

…ere had been purchases made outside the books of account or there had been excess consumption of fuel which was not recorded in the books of account. He drew our attention to a decision rendered by Hon’ble Andhra Pradesh High Court in N.Raja Pullaiah Vs. DCTO 73 ITR 224, for the principle that the best judgement assessment on the basis of consumption of electricity, without considering the similarity of circumstances in all respects, is bad in law and liable to be set aside. 16. On a careful consideration of the facts and the preposition of law on all the relevant aspects, we find that the reasoning of the learn…