Sree Educational Society v. ACIT

88 Taxmann.com 363Reported decision2017#18378 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2020.

Judgments citing Sree Educational Society v. ACIT

A.C.I.T., Circle-2, Durgapur vs. M/S Kalyan Educational Society, Burdwan

In the result, the appeal of the revenue is treated as partly allowed for statistical purpose while the cross-objection of the assessee is treated as allowed as indicated above

ITA 1242/KOL/2019[2013-14]Status: DisposedITAT Kolkata16 Dec 2020AY 2013-14
Section 133(6)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [BEFORE SHRI P.M. JAGTAP, HON’BLE VICE-PRESIDENT (KZ) & SHRI A.T. VARKEY, HON’BLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] Assessment Year: 2013-14 A.C.I.T, CIRCLE – 2, Durgapur............................................................................................Appellant Aayakar Bhawan Annexe, City Centre, Durgapur – 713 216. Vs M/s. Kalyan Educational Society……………………………………………………...............Respondent Budbud Bye Pass (North), Budbud, Burdwan – 713 403. [PAN : AABTK 2860 K] C.O. No. 19/Kol/2020 (Arising out of ITA No. 1242/Kol/2019) Asses…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3249/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…) from whom purchases were made out of total purchases of Rs.12,93,92,152/- Assessment year 2013-14 and Rs.15,57,37,682/- Assessment year 2014-15. 45. Referring to the decision of Hyderabad Bench of the Tribunal in the case of Sree Educational Society Vs ACIT 88 Taxmann.com 363 he drew the attention of the Bench to Para 11 of the order which reads as under :- “11. In view of the above judicial precedents, we are of the view that the Assessing officer cannot estimate the unaccounted receipts for all the assessment years based 24 on the material found in the search proceedings relating to a particular AY without a…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3248/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…) from whom purchases were made out of total purchases of Rs.12,93,92,152/- Assessment year 2013-14 and Rs.15,57,37,682/- Assessment year 2014-15. 45. Referring to the decision of Hyderabad Bench of the Tribunal in the case of Sree Educational Society Vs ACIT 88 Taxmann.com 363 he drew the attention of the Bench to Para 11 of the order which reads as under :- “11. In view of the above judicial precedents, we are of the view that the Assessing officer cannot estimate the unaccounted receipts for all the assessment years based 24 on the material found in the search proceedings relating to a particular AY without a…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2472/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…) from whom purchases were made out of total purchases of Rs.12,93,92,152/- Assessment year 2013-14 and Rs.15,57,37,682/- Assessment year 2014-15. 45. Referring to the decision of Hyderabad Bench of the Tribunal in the case of Sree Educational Society Vs ACIT 88 Taxmann.com 363 he drew the attention of the Bench to Para 11 of the order which reads as under :- “11. In view of the above judicial precedents, we are of the view that the Assessing officer cannot estimate the unaccounted receipts for all the assessment years based 24 on the material found in the search proceedings relating to a particular AY without a…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2471/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…) from whom purchases were made out of total purchases of Rs.12,93,92,152/- Assessment year 2013-14 and Rs.15,57,37,682/- Assessment year 2014-15. 45. Referring to the decision of Hyderabad Bench of the Tribunal in the case of Sree Educational Society Vs ACIT 88 Taxmann.com 363 he drew the attention of the Bench to Para 11 of the order which reads as under :- “11. In view of the above judicial precedents, we are of the view that the Assessing officer cannot estimate the unaccounted receipts for all the assessment years based 24 on the material found in the search proceedings relating to a particular AY without a…

Sree Educational Society v. ACIT (88 Taxmann.com 363) — Cited in 5 Judgments | BharatTax