Single Judge (M.K. Gabriel Babu v. Asst. Director of I.T. (Investigation)

186 ITR 435High Court1990#23269 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Judgments citing Single Judge (M.K. Gabriel Babu v. Asst. Director of I.T. (Investigation)

M/S Nikhil Estate P Ltd, Indore vs. The ACIT Central Circle (3) Indore, Indore

In the result, appeal of assessee is allowed

ITA 28/IND/2023[2019-20]Status: DisposedITAT Indore09 Jun 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

Section 115BSection 133ASection 69Section 69B

…concur with that view. It is unnecessary, therefore, to supplement it by adventitious decisions available from other jurisdictions as well. We affirm the judgment of the learned Single Judge (M.K. Gabriel Babu v. Asst. Director of I.T. (Investigation) [(1990) 186 ITR 435 (Ker.).]” 67. In contrast to the view taken in the impugned order before us, in Dhanush General Stores v. Commissioner of Income Tax20, the Court, inter alia, on facts, held as follows: “13. If there is undisclosed investment in bullion, jewellery or other valuable articles, which are not fully disclosed in the books of account the case would f…

M/S Supremo India Ltd, Indore vs. The Ait Central 3, Indore

In the result, appeal of assessee is allowed

ITA 29/IND/2023[2019-20]Status: DisposedITAT Indore07 Jun 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

Section 115BSection 131(1)Section 133ASection 69ASection 69B

…concur with that view. It is unnecessary, therefore, to supplement it by adventitious decisions available from other jurisdictions as well. We affirm the judgment of the learned Single Judge (M.K. Gabriel Babu v. Asst. Director of I.T. (Investigation) [(1990) 186 ITR 435 (Ker.).]” 67. In contrast to the view taken in the impugned order before us, in Dhanush General Stores v. Commissioner of Income Tax20, the Court, inter alia, on facts, held as follows: “13. If there is undisclosed investment in bullion, jewellery or other valuable articles, which are not fully disclosed in the books of account the case would f…

M/S D. N. Singh Through Partner Dudheshwar Nath Singh vs. Commissioner of Income Tax

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).3738-3739 OF 2023 (Arising out of SLP(C) No(S).10617-10618 OF 2023 @ Diary No(s).7803 of 2018) M/s.D.N. SINGH ..APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX, CENTRAL, PATNA AND ANOTHER ..RESPONDENT(S) J U D G M E N T K.M. JOSEPH, J. Index A. THE FACTS ....................................................................................................................................... 2 B. SUBMISSIONS OF PARTIES .............................................................…