Ram Kumar Jalan v. CIT

105 ITR 331High Court1976#21883 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Judgments citing Ram Kumar Jalan v. CIT

Late Shri Bhimsen Darbarilal Arora, Surat vs. The Asstt. Commissioner of Income Tax, Circle-5, Surat

In the result, ground no.4 raised by assessee is allowed for statistical purposes

ITA 1706/AHD/2016[2010-11]Status: DisposedITAT Surat22 Feb 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

Section 133ASection 143(3)Section 145(3)Section 68

…itself should not lead to adverse inference against the ITA 1706/AHD/2016/AY.2010-11 (Late) Shri Bhimsen Darbarilal Arora assessee. I do not agree with this proposition. On this aspect, Hon'ble Bombay High Court in the case of Ram Kumar Jalan Vs. CIT (1976) 105 ITR 331 (Bom.) has held that where summons was returned with postal remarks 'not known' (and not found) the said endorsement presupposed that at the given address furnished by the assessee the addressee could not be traced. The question of issuing a second summons would arise only if the address given earlier was erroneous, and not when it was almost ide…

Dhanalaxmi Jewellers, Angul vs. ITO, Angul Ward, Angul

In the result, appeal of the assessee is partly allowed for statistical purposes in terms as indicated above

ITA 153/CTK/2018[2013-14]Status: DisposedITAT Cuttack01 Oct 2019AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.153/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) M/S Dhanalaxmi Jewellers, Vs. Ito, Angul Ward, Angul Laxmi Bazar, Angul-759122 स्थायी लेखा सं./Panno. : Aagfd 8791 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri D.K.Sheth/M. Sheth, Advs. िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

For Appellant: Shri D.K.Sheth/M. Sheth, AdvsFor Respondent: Shri Subhendu Dutta, DR
Section 142(1)Section 143(1)Section 68

…by the assessee the addressee could not be traced. In such cases, the question of issuing a second summons would arise only if the address given earlier was erroneous, and not when it was almost identical as held in the case of Ram Kumar Jalan v. CIT [1976] 105 ITR 331 (Bom.). 18. Further, the Hon’ble Gujarat High Court in the case of DCIT vs. Rohini Builders (2002) 256 ITR 360 (Guj), has held that mere identification of the source of the creditors even without evidence as to the nature of the income could justify acceptance, where the assessee 18 has given PAN of the creditor and also shows that the amount…

Mrunal Shamsunder Naik, Mumbai vs. ACIT 15(2), Mumbai

ITA 911/MUM/2017[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Sh. R. C. Sharma, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 911/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri S. S. Phadkar/For Respondent: Ms Arju Garodia
Section 133(6)

…hed by the assessee the addressee could not be traced. In such cases, the question of issuing_asecond summons would arise only if the address given earlier was erroneous, and not when It was almost Identical as held inthe case of Ram Kumar JaLan v. CIT (1976] 105 ITR 331 (Born.). In the case of Indian Woollen Carpet Factory vs. Income-tax Appellate Tribunal [2002) 125 TAXMAN 763 (RAJ.) it was held that “If the transactions were genuine and if the parties had migrated somewhere else, their latest addresses should have been supplied and burden was on the assessee to prove the genuineness of the transactions...", 8…

Ram Kumar Jalan v. CIT (105 ITR 331) — Cited in 3 Judgments | BharatTax