Shiva Cement Ltd. and Ors. v. Director of Income Tax (Inv.), Bhubaneswar & Ors.

439 ITR 92Reported decision2013#24994 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 Shiva Cement Ltd. and Ors. v. Director of Income Tax (Inv.), Bhubaneswar & Ors.

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3903/DEL/2006[2002-2003]Status: DisposedITAT Delhi05 Aug 2022AY 2002-2003

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…ve establishment of the fact that no search operation took place since 'absence of evidence is not the evidence of absence’. 30. The ld. Senior Counsel for the assessee argued that placing reliance in the case of Shiva Cement Ltd. & Ors. Vs. DIT(Inv.) & Ors. 439 ITR 92 is totally misplaced and argued that in that case, two writ petitions were filed before the Hon’ble High Court by two group companies operating from the same premises. Pursuant to a common search warrant issued in the name of the two assessees, search was conducted at the common premises of the two companies. 31. Heard the arguments of both the p…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3902/DEL/2006[2004-2005]Status: DisposedITAT Delhi05 Aug 2022AY 2004-2005

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…ve establishment of the fact that no search operation took place since 'absence of evidence is not the evidence of absence’. 30. The ld. Senior Counsel for the assessee argued that placing reliance in the case of Shiva Cement Ltd. & Ors. Vs. DIT(Inv.) & Ors. 439 ITR 92 is totally misplaced and argued that in that case, two writ petitions were filed before the Hon’ble High Court by two group companies operating from the same premises. Pursuant to a common search warrant issued in the name of the two assessees, search was conducted at the common premises of the two companies. 31. Heard the arguments of both the p…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3901/DEL/2006[2003-2004]Status: DisposedITAT Delhi05 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…ve establishment of the fact that no search operation took place since 'absence of evidence is not the evidence of absence’. 30. The ld. Senior Counsel for the assessee argued that placing reliance in the case of Shiva Cement Ltd. & Ors. Vs. DIT(Inv.) & Ors. 439 ITR 92 is totally misplaced and argued that in that case, two writ petitions were filed before the Hon’ble High Court by two group companies operating from the same premises. Pursuant to a common search warrant issued in the name of the two assessees, search was conducted at the common premises of the two companies. 31. Heard the arguments of both the p…

Shiva Cement Ltd. and Ors. v. Director of Income Tax (Inv.), Bhubaneswar & Ors. (439 ITR 92) — Cited in 3 Judgments | BharatTax