Smt. Kiran Latha v. ITAT

318 ITR 44Reported decision2009#20466 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2019 to 2019.

Judgments citing Smt. Kiran Latha v. ITAT

Concord Drugs Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1901/HYD/2017[2006-07]Status: DisposedITAT Hyderabad27 Mar 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…ate order on Page 4 has relied on the case of Bharati Cements Corporation Pvt. Ltd. Vs. CIT and others (2013) 356 ITR 74. The Ld. CIT (A) also placed reliance on the decision of the Hon'ble Uttarkhand High Court in the case of Smt. Kiran Latha vs. ITAT (2009) 318 ITR 44 wherein it has been held that in a case where the Assessing Officer referred for the cost of construction u/s 142A to the DVO, and made addition u/s 69, rejection of books of accounts is implied. The Ld. CIT (A) has further held at Para 5.5 that, there is no pre-requisite that the Assessing Officer should reject the books of accounts before making…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Concord Drugs Ltd., Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1154/HYD/2014[2008-09]Status: DisposedITAT Hyderabad27 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…ate order on Page 4 has relied on the case of Bharati Cements Corporation Pvt. Ltd. Vs. CIT and others (2013) 356 ITR 74. The Ld. CIT (A) also placed reliance on the decision of the Hon'ble Uttarkhand High Court in the case of Smt. Kiran Latha vs. ITAT (2009) 318 ITR 44 wherein it has been held that in a case where the Assessing Officer referred for the cost of construction u/s 142A to the DVO, and made addition u/s 69, rejection of books of accounts is implied. The Ld. CIT (A) has further held at Para 5.5 that, there is no pre-requisite that the Assessing Officer should reject the books of accounts before making…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Concord Drugs Ltd., Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1153/HYD/2014[2007]Status: DisposedITAT Hyderabad27 Mar 2019

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…ate order on Page 4 has relied on the case of Bharati Cements Corporation Pvt. Ltd. Vs. CIT and others (2013) 356 ITR 74. The Ld. CIT (A) also placed reliance on the decision of the Hon'ble Uttarkhand High Court in the case of Smt. Kiran Latha vs. ITAT (2009) 318 ITR 44 wherein it has been held that in a case where the Assessing Officer referred for the cost of construction u/s 142A to the DVO, and made addition u/s 69, rejection of books of accounts is implied. The Ld. CIT (A) has further held at Para 5.5 that, there is no pre-requisite that the Assessing Officer should reject the books of accounts before making…

Dy.CIT, Circle-1(2), Hyderabad vs. M/S Concord Drugs Ltd., Hyderabad

In the result appeals of the assessee in all the years under consideration are allowed and the appeals of the revenue are dismissed

ITA 1152/HYD/2014[2006-07]Status: DisposedITAT Hyderabad27 Mar 2019AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Nilanjan Dey

…ate order on Page 4 has relied on the case of Bharati Cements Corporation Pvt. Ltd. Vs. CIT and others (2013) 356 ITR 74. The Ld. CIT (A) also placed reliance on the decision of the Hon'ble Uttarkhand High Court in the case of Smt. Kiran Latha vs. ITAT (2009) 318 ITR 44 wherein it has been held that in a case where the Assessing Officer referred for the cost of construction u/s 142A to the DVO, and made addition u/s 69, rejection of books of accounts is implied. The Ld. CIT (A) has further held at Para 5.5 that, there is no pre-requisite that the Assessing Officer should reject the books of accounts before making…

Smt. Kiran Latha v. ITAT (318 ITR 44) — Cited in 4 Judgments | BharatTax