Rajasthan; 346 ITR 0060 3. CIT v. P.M. Aboobacker; High Court of Kerala

363 ITR 447High Court2014#9952 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Judgments citing Rajasthan; 346 ITR 0060 3. CIT v. P.M. Aboobacker; High Court of Kerala

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 375/CHNY/2022[2012-13]Status: DisposedITAT Chennai31 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 374/CHNY/2022[2011-12]Status: DisposedITAT Chennai31 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

SANJAY CHAWLA,SALEM vs. THE ACIT, CENTRAL CIRLCE, SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 373/CHNY/2022[2012-13]Status: DisposedITAT Chennai31 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

SANJAY CHAWLA,SALEM vs. THE ACIT, CENTRAL CIRLCE, SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 372/CHNY/2022[2011-12]Status: DisposedITAT Chennai31 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

SANJAY CHAWLA,SALEM vs. THE ACIT, CENTRAL CIRLCE, SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 371/CHNY/2022[2010-11]Status: DisposedITAT Chennai31 May 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

SANJAY CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 396/CHNY/2021[2012-13]Status: DisposedITAT Chennai31 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

SANJAY CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 395/CHNY/2021[2011-12]Status: DisposedITAT Chennai31 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

SANJAY CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 394/CHNY/2021[2010-11]Status: DisposedITAT Chennai31 May 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 393/CHNY/2021[2012-13]Status: DisposedITAT Chennai31 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM

In the result, appeals filed by both assessees in ITA Nos

ITA 392/CHNY/2021[2011-12]Status: DisposedITAT Chennai31 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…recorded consideration whereas the AO has correctly relied on the recovered document in order to prove the existence of a fact that underreporting of sale was effected by the appellant. The Hon'ble High Court of Kerala in the case of CIT Vs - x>backer [2014] 363 ITR 447(Ker.) more or less in a similar circumstances of Tree's failure has confirmed the addition by taking judicial notice of the ITA Nos.392 & 393/Chny/2021 ITA Nos.374 & 375/Chny/2022 ITA Nos.394-396/Chny/2021 ITA Nos.371-373/Chny/2022 :: 13 :: prevalence of widespread practice of undervaluing property with a view to avoiding stamp duty. 9.7. The H…

DCIT CENTRAL 2, INDORE vs. M/S GAUTAMSWAMI ENTERPRISES, INDORE

ITA 805/IND/2018[12-13]Status: DisposedITAT Indore23 Aug 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2012-13

Section 132Section 139(1)Section 143(3)Section 147Section 69

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year 2012-13 DCIT, (Central-2) Indore : Appellant V/s M/s. Gautamswani Enterprises Indore : Respondent PAN AAIFG3350K Revenue by Shri S.S. Mantri, CIT-DR Assessee by Shri C.P. Rawka, & Venus Rawka, ARs Date of Hearing 11.06.2021 Date of Pronouncement 23.08.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the Revenue for Assessment Year 2012-13 is directed…