S.S. Ratanchund Bholanath v. CIT

210 ITR 682High Court1994#4826 most cited

What is S.S. Ratanchund Bholanath v. CIT authority for?

An assessment made based on an assessee's admission that a particular income is liable to be included in its total income is valid.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2025.

Also referred to as

S.S. Ratanchund Bholanath v. CIT · 210 ITR 682 · admission of income · valid assessment · section 132(4) · retracted statement · dumb documents

Sections most often in play

Section 132Section 143(3)Section 153ASection 46ASection 131Section 154Section 250Section 132(4)

Issues it is cited on

section 271aabstatement under section 132(4)retracted statementdumb documentssection 271aajoint development agreementsection 271ajdasection 40a(3)on-moneytnmmsection 40a

Judgments citing S.S. Ratanchund Bholanath v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(2), HYDERABAD vs. M/S. PAVANI STRUCTURALS PVT. LTD, HYDERABAD

In the result, the appeal of the Revenue in ITA

ITA 84/HYD/2021[2016-17]Status: DisposedITAT Hyderabad15 Jan 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 132Section 143(3)Section 153ASection 154

…that value was adopted at Rs.3000/- per s.ft basing on the statement recorded from the Directors of the two companies. 4. The Ld.CIT(A) erred in not relying upon the decision as held by the Hon'ble M.P.High Court in the case of SS Ratanchund Bholanath vs. CIT 210 ITR 682, wherein it was held that "when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission is valid". 5. The Ld.CIT(A) erred in deleting the addition of Rs.2,50,00,000 towards reimbursement of expenses when the expenses which was claimed to have been incurred much earlier to receipt…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. PAVANI STRUCTURALS PRIVATE LIMITED , HYDERABAD

In the result, the appeal of the Revenue in ITA

ITA 478/HYD/2020[2016-17]Status: DisposedITAT Hyderabad15 Jan 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 132Section 143(3)Section 153ASection 154

…that value was adopted at Rs.3000/- per s.ft basing on the statement recorded from the Directors of the two companies. 4. The Ld.CIT(A) erred in not relying upon the decision as held by the Hon'ble M.P.High Court in the case of SS Ratanchund Bholanath vs. CIT 210 ITR 682, wherein it was held that "when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission is valid". 5. The Ld.CIT(A) erred in deleting the addition of Rs.2,50,00,000 towards reimbursement of expenses when the expenses which was claimed to have been incurred much earlier to receipt…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. PAVANI STRUCTURALS PRIVATE LIMITED , HYDERABAD

In the result, the appeal of the Revenue in ITA

ITA 477/HYD/2020[2012-13]Status: DisposedITAT Hyderabad15 Jan 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 132Section 143(3)Section 153ASection 154

…that value was adopted at Rs.3000/- per s.ft basing on the statement recorded from the Directors of the two companies. 4. The Ld.CIT(A) erred in not relying upon the decision as held by the Hon'ble M.P.High Court in the case of SS Ratanchund Bholanath vs. CIT 210 ITR 682, wherein it was held that "when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission is valid". 5. The Ld.CIT(A) erred in deleting the addition of Rs.2,50,00,000 towards reimbursement of expenses when the expenses which was claimed to have been incurred much earlier to receipt…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(2), HYDERABAD vs. YKH BUILDERS PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 1565/HYD/2019[2016-17]Status: DisposedITAT Hyderabad06 Dec 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri H. Srinivasulu, AdvocateFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 132(4)Section 133ASection 143(2)Section 143(3)

…and, therefore the retraction made by the assessee while filing the return of income does not constitute good evidence. 6. The ld.CT(A) erred in not relying upon the decision as held by the Hon'ble M.P High Court in the case of SS Ratanchund Bholanath Vs. CIT 210 ITR 682, where in it was held that "when assessee admitted that a particular income is liable to be included in its total income, assessment made is such admission is valid" 7. The appellant craves leave to amend or alter any ground or add any other grounds which may be necessary.” ITA No.1565/Hyd/2019 3 3. The brief facts of the case are that, M/s. YK…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch In the case of S.S. Ratanchund Bholanath Vs. CIT 210 ITR 682, the Hon'ble M.P.High Court has held that when assessee admitted that a particular income is liable to be included in its total income, assessment made in such admission was valid. The Hon'ble Himachal Pradesh High Court in the case of Hirasingh Co. Vs. CIT 330 ITR 791 has held that where addition was made on the basis of admission made by the a…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. ASHOKA DEVELOPERS & BUILDERS LIMITED , HYDERABAD

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

ITA 207/HYD/2019[2015-16]Status: DisposedITAT Hyderabad19 Jul 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Dy. C.I.T Vs. Ashok Developers & Central Circle 1(1) Builders Ltd, Hyderabad Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 12/07/2022 Date Of Pronouncement: 19/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Revenue Is Directed Against The Order Dated 30.09.2018 Of The Learned Cit (A)-11, Hyderabad Relating To A.Y.2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Limited Company & Engaged In The Business Of Constructions. It Filed Its Return Of Income On 30.09.2015 Declaring Total Income Of Rs.6,61,44,100/-. A Search & Seizure Operation U/S 132 Of The Act Was Carried Out In The Assessees’ Group Of Cases On 18.02.2016. In Response To The Notice U/S 153A, The Assessee Filed Revised Return Of Income On 7.9.2016 Declaring Income Of Rs.13,58,60,960/-.

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 143(3)Section 153A

…t Kumar Vs. CIT (2006) 201 CTR 37: "Retraction should be at the earliest opportunity or at least within reasonable time." 8. The Ld. CIT (A) erred in not relying upon the decision as held by Hon'ble MP High Court in the case of SS Ratanchund Bholanath Vs. CIT 210 ITR 682: "When assessee admitted that a particular income is liable to be included in its total income assessment made in such admission is valid". 9. The appellant craves leave to amend or alter any ground(s) or add a new ground which may be necessary.” 5. The learned DR submitted that lot of incriminating materials were found and seized during the cou…

ASSOCIATED MACHINERY CORP. PVT. LTD.,GHAZIABAD vs. ITO, GHAZIABAD

In the result, the appeal of the Assessee is dismissed

ITA 4735/DEL/2013[2009-10]Status: DisposedITAT Delhi25 May 2022AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

Section 143(3)Section 154Section 2(22)(e)Section 2(24)(x)Section 271(1)Section 271(1)(c)Section 36(1)(va)

…vs. Chandra Vilas Hotel (Guj) 291 ITR 202 If the assessment order became final, it was binding on both parties and neither party could seek to reopen it in a penalty proceedings Bharat Rice Mill Vs. CIT (All) 278 ITR 599 S.S. RatanchandBholanathVs. CIT (MP) 210 ITR 682 CIT Vs. Ram NiwasAgarwal (All) 125 ITR 432 Mere offering explanation, is not sufficient – Explanation to be substantiated by cogent and reliable evidence. CIT Vs. LalchandTirath Ram (P&H) 225 ITR 675 5.4.2 Apart from the above cases, I would also like to place reliance on two recent case laws:- The Delhi High Court said: in the case of morganFi…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 251/JAB/2018 (Asst. Year: 2008-09) Dy. CIT, Circle-2(1), vs. Madhya Pradesh Power Jabalpur. Generating Co. Ltd., Block No.09, Shakti Bhavan, Vidyut Nagar, Rampur, Jabalpur. PAN : AADCM 4472 A (Appellant) (Respondent) Assessee by : Shri Rahul Bardia, CA. Department by : Shri S.K. Halder, DR Date of hearing : 23/02/2022 Date of pronouncement : 23/03/2022 O R D E R Per Sanjay Arora, AM: This is a…

M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1429/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)
Section 133ASection 133A(3)Section 145(3)

…gode Rubber Products Co. Ltd. Vs. State of Kerala (1973) 91 ITR 18 SC • Hon’ble Jurisdictional High Court in the case of Sh Ravi Mathur (DB Income-tax appeal no 67/2002) & others • Dr. S. C. Gupta vs. CIT 248 ITR 782 (All) • S. S. Ratanchund Bholanath vs. CIT 210 ITR 682 (MP) • Hirasingh Co. Vs. CIT 330 ITR 791 (HP) • K. I. Pavunny vs. Asstt. CCWE 1997 (90 ELT 241) (SC) • Vinod Solanki vs. Union of India (SC) (Civil Appeal No. 7407 of 2008 dated 18/12/2018) • Pr. CIT vs. Roshan Lal Sancheti (DB. Appeal No. 47/2018 dt 30/10/2018) (Rajasthan High Court) • Bachittar Singh vs. CIT (2010) 328 ITR 400 (P& H) DCIT, Jai…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR vs. M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD., JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

ITA 1236/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Nov 2020AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Ranjan Kumar (CIT)
Section 133ASection 133A(3)Section 145(3)

…gode Rubber Products Co. Ltd. Vs. State of Kerala (1973) 91 ITR 18 SC • Hon’ble Jurisdictional High Court in the case of Sh Ravi Mathur (DB Income-tax appeal no 67/2002) & others • Dr. S. C. Gupta vs. CIT 248 ITR 782 (All) • S. S. Ratanchund Bholanath vs. CIT 210 ITR 682 (MP) • Hirasingh Co. Vs. CIT 330 ITR 791 (HP) • K. I. Pavunny vs. Asstt. CCWE 1997 (90 ELT 241) (SC) • Vinod Solanki vs. Union of India (SC) (Civil Appeal No. 7407 of 2008 dated 18/12/2018) • Pr. CIT vs. Roshan Lal Sancheti (DB. Appeal No. 47/2018 dt 30/10/2018) (Rajasthan High Court) • Bachittar Singh vs. CIT (2010) 328 ITR 400 (P& H) DCIT, Jai…

D.SHANTHA,VILLUPURAM vs. ITO, VILLUPURAM

In the result, the assessee’s appeal in ITA No

ITA 1829/CHNY/2016[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Nataraja, JCIT
Section 143(3)Section 263Section 271(1)(c)

…आयकरअपील"यअ"धकरण ,’ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी एन गणेशन . एस . आर . , "या"यक सद"य एवं"ी एस जयरामन, लेखा सद"य केसम# BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 1593, 1828 & 1829/Mds/2016 "नधा"रण वष"/Assessment Years : 2008-09, 2008-09 & 2009-10 Smt. D. Santha, Income Tax Officer, 16-A, Salem Mail Road, Vs. Ward -1(2), Kallakurichi, Villupuram. Villupuram District – 606 202. [PAN: ACGPS 4584H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.I.T.A. No. 1803/Mds/2016 "नधा"रण वष"/Assessment Year…

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S.S. Ratanchund Bholanath v. CIT (210 ITR 682) — Cited in 24 Judgments | BharatTax