Rajasthan Commissioner of Income Tax v. Ram Singh

99 DTR 217High Court2014#25975 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,351 Indian tax judgments — from 2016 to 2022.

Judgments citing Rajasthan Commissioner of Income Tax v. Ram Singh

DCIT, Central Circle-3, Jaipur vs. M/S Gunesh India Pvt.Ltd.Jaipur, Jaipur

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 38/JPR/2021[ 2012-13]Status: DisposedITAT Jaipur14 Jul 2022
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(1)Section 145(3)Section 147Section 148

…ross profit rate of last three years immediately preceding the year under consideration came to 14.79%. On such basis the Tribunal found that the claim of gross profit rate @15.27% cannot be stated to be low, On such basis, the assessee’s appeal was allowed.” 99 DTR 217 CIT Vs. Ram Singh (Raj.) Accounts – Rejection – Estimation of income – Authorities concerned should make a honest and fair estimate of the income even in a best judgment assessment and should not act arbitrarily – Reduction by Tribunal of estimated addition by AO without recording any facts or comparable cases or past history was not sustainable –…

M/S Ganesh (India)Pvt.Ltd, Jaipur vs. ACIT CC-3, Jaipur

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 21/JPR/2021[2012-13]Status: DisposedITAT Jaipur14 Jul 2022AY 2012-13
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(1)Section 145(3)Section 147Section 148

…ross profit rate of last three years immediately preceding the year under consideration came to 14.79%. On such basis the Tribunal found that the claim of gross profit rate @15.27% cannot be stated to be low, On such basis, the assessee’s appeal was allowed.” 99 DTR 217 CIT Vs. Ram Singh (Raj.) Accounts – Rejection – Estimation of income – Authorities concerned should make a honest and fair estimate of the income even in a best judgment assessment and should not act arbitrarily – Reduction by Tribunal of estimated addition by AO without recording any facts or comparable cases or past history was not sustainable –…

Bhagirathi Associates, Hooghly vs. I.T.O WD - 1(2), Hooghly.

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 562/KOL/2013[2009-10]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2006-07

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2006-07 Bhagirathi Associates ITO Ward-1(2), बनाम / 23 & 24, Bazaar Lane, Hooghly-712 101 V/s. Chatra, Hooghly-712004 West Bengal [PAN No.AAGFB 7985 E] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Subhash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sallong Yadan, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 27-06-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 10-08-2016 आदेश /O R D E R PER Waseem Ahmed, Acc…

Rajasthan Commissioner of Income Tax v. Ram Singh (99 DTR 217) — Cited in 3 Judgments | BharatTax