Shambhu Ratan Shailender Kumar v. CST

30 STC 1972High Court1972#24364 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing Shambhu Ratan Shailender Kumar v. CST

Shree Siddhi Vinayak Inductions Pvt. Ltd., Jaipur vs. DCIT, Central Circle-3, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 1/JPR/2021[2015-16]Status: DisposedITAT Jaipur29 Aug 2022AY 2015-16
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…held that the books of the accounts of the assessee cannot be rejected due to omission of all alleged sale, denied to have been made by the assessee, without verifying it by examining the supposed purchaser. • In Shambhu Ratan Shailender Kumar V/s CST, (1972) 30 STC 1972 (All), Sitaram Rajaram V/s CST (1976), 38 STC 554 (All), it was held that the books of the assessee cannot be rejected merely on the ground of decline in turnover unless some defect is found in the account books, fall in turnover may be due to several reasons and not necessarily due to suppression of sales. 23 Shree Siddhi Vinayak Induction Pvt…

M/S Shri Siddhi Vinayak Induction P. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 279/JPR/2019[2014-15]Status: DisposedITAT Jaipur29 Aug 2022AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…held that the books of the accounts of the assessee cannot be rejected due to omission of all alleged sale, denied to have been made by the assessee, without verifying it by examining the supposed purchaser. • In Shambhu Ratan Shailender Kumar V/s CST, (1972) 30 STC 1972 (All), Sitaram Rajaram V/s CST (1976), 38 STC 554 (All), it was held that the books of the assessee cannot be rejected merely on the ground of decline in turnover unless some defect is found in the account books, fall in turnover may be due to several reasons and not necessarily due to suppression of sales. 23 Shree Siddhi Vinayak Induction Pvt…

Shree Siddhi Vinayak Induction Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 116/JPR/2017[2012-13]Status: DisposedITAT Jaipur29 Aug 2022AY 2012-13
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…held that the books of the accounts of the assessee cannot be rejected due to omission of all alleged sale, denied to have been made by the assessee, without verifying it by examining the supposed purchaser. • In Shambhu Ratan Shailender Kumar V/s CST, (1972) 30 STC 1972 (All), Sitaram Rajaram V/s CST (1976), 38 STC 554 (All), it was held that the books of the assessee cannot be rejected merely on the ground of decline in turnover unless some defect is found in the account books, fall in turnover may be due to several reasons and not necessarily due to suppression of sales. 23 Shree Siddhi Vinayak Induction Pvt…

Shambhu Ratan Shailender Kumar v. CST (30 STC 1972) — Cited in 3 Judgments | BharatTax