Ravindra Pratap Thareja v. ITO

154 ITD 633Income Tax Appellate Tribunal2015#16813 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Judgments citing Ravindra Pratap Thareja v. ITO

Rishi Agarwal, Guwahati vs. ITO, Ward-2(2), Guwahati

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

…ctual income of the assessee. In absence of such evidence, the amount appearing in 26AS cannot be treated as income of the assessee. For the above submission reliance is placed on the decisions in the following cases:- a) Ravindra Pratap Thareja v. ITO (2015) 154 ITD 633 (Jabalpur): It has been held that merely because a payment was reflected in Form 26AS and was shown to have been made to the assessee, it could not be brought to tax as it could not be established by the Revenue that the assessee was actual beneficiary of the said amount and thus, addition made was to be deleted. b) Dr. Swati Mahesh Vinchurkar v.…

M/S. Royal Tech Enterprises, Meerut vs. ACIT, Meerut

In the result, the appeal is partly allowed for statistical purposes

ITA 1708/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Oct 2015AY 2007-08

Bench: Shri Inturi Rama Rao & Ms. Suchitra Kambleassessment Year: 2007-08 M/S Royal Tech Enterprises, Vs. Acit, Circle-2, Meerut J-127, Pandav Nagar, Meerut (Pan: Aajfr1410L) (Appellant) (Respondent) Appellant By : Sh. V.K. Goel, Adv. Respondent By : Smt. Anjula Jain, Sr. Dr Date Of Hearing: 29.10.2015 Date Of Pronouncement: 30.10.2015 Order Per Inturi Rama Rao, A.M.: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Of Ld. Cit(A), Dated 15.03.2013 Passed For The Assessment Year 2007-08. The Assessee Raised The Following Grounds Of Appeal: I. That Ld. A.O. As Well As Ld. Cit(A) Is In Error That Difference Of Contract Receipt Can Be Added In The Total Income Directly & Ignore Written Reply Filed By The Assessee, In Which Difference Is Explained By The Assessee Instead Of Addition At The Gross Profit Rate Or Net Profit Rate Addition Of Contractual Receipt Is Bad In Law. Ii. That Ld. A.O. As Well As Ld. Cit(A) Is In Error Ignoring The Fact That The Assessee Has Shown Advance Of Rs. 25,46,599/- Duly Reflected In Balance Sheet Of That Year Cannot Be Assess Tax In The Year Consideration, When Account Of The Was Made In Mercantile Basis. Therefore, Addition Made By The A.O. & Confirmed By The Cit(A) Is Bad In Law. Iii. That The Ld. Cit(A) Ignore The Fact That Books Of A/C & Other Documents Was Destroyed By The Fire. Hence, The Assessee Was Unable To Produce Books Of Account Before Cit(A), Meerut. Hence, No Adverse View Can Be Taken.

For Appellant: Sh. V.K. Goel, AdvFor Respondent: Smt. Anjula Jain, Sr. DR

Section 143(3)

…information contained in Form No. 26AS cannot be itself the basis for making addition to the income 3 Assessment Year: 2007-08 returned. To the same effect, the decision of a coordinate bench of ITAT, Jabalpur, in the case of Ravindra Pratap Thareja Vs. ITO, 154 ITD 633. 6. We do not find any reason to differ from the reasoning given by the coordinate benches in the cases cited supra. The Assessing Officer is duty-bound to make independent inquiry as to whether income has accrued to the assessee company as per the method of accounting regularly being followed by the assessee in respect of the transactions report…

The Kangra Co-Operative Bank Ltd., New Delhi vs. JCIT, New Delhi

In the result, the appeal filed in ITA No

ITA 840/DEL/2013[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

For Appellant: Sh. S.L. Gupta, CAFor Respondent: Sh. P. Dum Kanunjna, Sr.DR

Section 143(3)Section 250(6)Section 36(1)(viia)Section 43B

…ara 6 of the order that the information contained in Form No. 26AS cannot be itself the basis for making addition to the income returned. To the same effect, the decision of a coordinate bench of ITAT, Jabalpur, in the case of Ravindra Pratap Thareja Vs. ITO, 154 ITD 633. Accordingly, the grounds of appeal is set aside to the file of the Assessing Officer for due verification after affording reasonable opportunity of being heard to the assessee. Hence, the appeal is partly allowed for statistical purposes. ITA No. 1432/Del/2012 for AY 2008-09 8. The only issue involved in this appeal relates to the disallowance…

The Kangra Co-Operative Bank Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed in ITA No

ITA 1432/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Oct 2015AY 2008-09

For Appellant: Sh. S.L. Gupta, CAFor Respondent: Sh. P. Dum Kanunjna, Sr.DR

Section 143(3)Section 250(6)Section 36(1)(viia)Section 43B

M/S All About Outdoor Media.Com Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 4447/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Oct 2015AY 2011-12

Bench: Shri H.S. Sidhu & Shri Inturi Rama Raoassessment Year: 2011-12 All About Outdoor Media.Com Vs. Income Tax Officer, Pvt. Ltd., Bldg. 10C, Ground Floor Ward-1(3), New Delhi Dlf Cyber City, Phase-Ii, Gurgaon (Pan: Aafca8409H) (Appellant) (Respondent) Appellant By : S/Sh. Salil Kapoor & Shubham Rastogi, Advocates Respondent By : Sh. P. Dam Kanunjana, Sr. Dr Date Of Hearing: 21.09.2015 Date Of Pronouncement: 09.10.2015 Order

For Appellant: S/sh. Salil Kapoor & Shubham Rastogi, AdvocatesFor Respondent: Sh. P. Dam Kanunjana, Sr. DR

Section 143(3)Section 145Section 271

…ara 6 of the order that the information contained in Form No. 26AS cannot be itself the basis for making addition to the income returned. To the same effect, the decision of a coordinate bench of ITAT, Jabalpur, in the case of Ravindra Pratap Thareja Vs. ITO, 154 ITD 633. 6. We do not find any reason to differ from the reasoning given by the coordinate benches in the cases cited supra. The Assessing Officer is duty-bound to make independent inquiry as to whether income has accrued to the assessee company as per the method of accounting regularly being followed by the assessee in respect of the transactions repor…