Samrat Beer Bar v. Asst.CIT

251 ITR 1Supreme Court of India2001#12496 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 358,351 Indian tax judgments — from 2013 to 2019.

Judgments citing Samrat Beer Bar v. Asst.CIT

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…0 ITR 271 (SC) wherein the Apex Court upheld estimation of undisclosed turnover for the entire period of one year on the basis of undisclosed sales detected for the period of 19 days. According to the CIT(A), the decision of Samrat Beer Bar v. Asst.CIT [2001] 251 ITR 1 (ITAT - Pune) [TM] and the decision of Allahabad ITAT in the case of RML Malhotra vs. ACIT 68 ITD 288 which was approved by Allahabad High Court reported in 186 Taxman 137) relied upon by the assessee with the argument that suppressed turnover can be brought to tax only for the period for which documents indicating the same were seized though had s…

M/S Sri Sivapriya Shelters Pvt Ltd vs. The Deputy Commissioner of Income

The appeals are dismissed accordingly

ITA/369/2012HC Karnataka11 Mar 2013

Bench: B.MANOHAR,N.KUMAR

Section 153ASection 234Section 234ASection 234BSection 260

…equests and therefore the returns u/S 153A of the Act were filed only on receipt of the seized material. The Revenue cannot charge interest for the aforesaid delay. However the Tribunal relied on the judgment of the Apex Court in the case of M S Ghaswala 251 ITR 1 (SC) and held that the assessee has not brought any material on record to show that the absence of seized material or the 4 fact that there was a delay on the part of the revenue in giving the seized material was the reason for the delay in filing the return of income. Therefore, they declined to interfere with the order imposing interest…

Samrat Beer Bar v. Asst.CIT (251 ITR 1) — Cited in 8 Judgments | BharatTax