Sri Har Sarup Cold Storage v. ITO

27 ITD 1Income Tax Appellate Tribunal1988#9615 most cited

What is Sri Har Sarup Cold Storage v. ITO authority for?

The Assessing Officer's reliance on a previous judgment is challenged when that judgment's ratio has been distinguished by a subsequent High Court ruling, indicating the need for careful consideration of case precedents and their applicability.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2019 to 2019.

Also referred to as

Sri Har Sarup Cold Storage v. ITO · 27 ITD 1 · assessment procedure · Section 142A · rejection of books of accounts · enquiry · case law · precedent · distinguishing judgments

Judgments citing Sri Har Sarup Cold Storage v. ITO

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 379/COCH/2017[2014-15]Status: DisposedITAT Cochin30 Apr 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 378/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 377/COCH/2017[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 376/COCH/2017[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 375/COCH/2017[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

The ACIT, Cen-Circle-1, Kozhikkode vs. M/S.Ardra Associates, Thrissur

In the result, the appeals of the assessee are allowed and the appeals of

ITA 374/COCH/2017[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 499/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 498/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 497/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

M/S.Ardra Associates, Trichur vs. The DCIT, Calicut

In the result, the appeals of the assessee are allowed and the appeals of

ITA 496/COCH/2016[2009-10]Status: DisposedITAT Cochin30 Apr 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

M/S.Ardra Associates, Trichur vs. The DCIT(, Trivandrum

In the result, the appeals of the assessee are allowed and the appeals of

ITA 495/COCH/2016[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

Section 131Section 142ASection 143(3)Section 263

…TAT in Dr Anburajan Vs Department of Income-tax (ITA No 2014 to 2017/Mds/2011) • Rajasthan High Court in the case of CIT Vs Pratapsingh Amrosingh Rajendra [1992](64 Taxmann 585) • Delhi Special Bench in the case of Sri Har Sarup Cold Storage Vs ITO (1988) 27 ITD 1 • Me & Mummy Hospital v. Asst. CIT (20J4) 224 Taxman 65 (Mag.)/45 Taxmann.com 248 • Omnia Appliances Private Limited (ITA No.3775/Del/2015). 3.11 It was submitted that the Assessing Officer erred in relying on Bharathi Cement Corporation (P) Ltd vs. CIT reported in (2012) 253 CTR 98 (Andhra Pradesh) in concluding that rejection of books of acco…

Sri Har Sarup Cold Storage v. ITO (27 ITD 1) — Cited in 11 Judgments | BharatTax