SUDARSHAN SILKS & SAREES v. CIT

300 ITR 205Supreme Court of India2008#1175 most cited
97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2026.

Also referred to as

Sudarshan Silks & Sarees v. CIT · Sudarshan Silks SC · Section 153A · Section 132(1)(a) · Section 132(2) · search and seizure assessment · illegal payment · STPI unit · Section 10A · enduring benefit test · business transfer agreement

Also reported as

169 Taxmann 321

Sections most often in play

Section 250Section 153ASection 143(3)Section 10ASection 147Section 148Section 139(1)Section 234A
Read the full judgment

Issues it is cited on

stpi unittest of enduring benefitsection 132(2)section 203section 132(1)(a)convertible foreign exchangesoftware technology parkillegal paymentsection 153(a)section 10(2)section 39business transfer agreement

Judgments citing SUDARSHAN SILKS & SAREES v. CIT

Abci Infrastructures Pvt. Ltd., Kolkata, West Bengal vs. ACIT/DCIT, Central Circle 1, Guwahati, Assam

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

ITA 419/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

…71(1)(c), what has to be seen is whether there is any concealment in the return filed by the assessee under section 153.A. and not vis-à-vis the original return under section 139. [Para 21]” 2. Similarly, in the case of Sudarshan Silk and Sarees Vs CIT (2008) 300 ITR 205 (SC) wherein the Hon'ble Supreme Court has confirmed the finding of the ITAT that if ABCI Infrastructure P Ltd. Vs ACIT/DCIT the appellate offers any amount for taxation for the purpose of purchasing peace and assessment has been made based upon the aforesaid offerings, even if no assurance in writing is given by the searching party, it may be cl…

Abci Infrastructures Pvt. Ltd., Kolkata, West Bengal vs. ACIT/DCIT, Central Circle 1, Guwahati, Assam

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

ITA 418/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

…71(1)(c), what has to be seen is whether there is any concealment in the return filed by the assessee under section 153.A. and not vis-à-vis the original return under section 139. [Para 21]” 2. Similarly, in the case of Sudarshan Silk and Sarees Vs CIT (2008) 300 ITR 205 (SC) wherein the Hon'ble Supreme Court has confirmed the finding of the ITAT that if ABCI Infrastructure P Ltd. Vs ACIT/DCIT the appellate offers any amount for taxation for the purpose of purchasing peace and assessment has been made based upon the aforesaid offerings, even if no assurance in writing is given by the searching party, it may be cl…

DCIT Central Circle-5(4), Mumbai vs. Satyam Realtors Private Limited, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 6283/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Mar 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Jagadishdcit Cc-5(4), Mumbai Vs Satyam Realtors Private Ltd. Room No.436, 4Th Floor, Room No.4, 3Rd Floor Capri, Anant Kautilya Bhawan, Bandrakurla Kanekar Marg Bandra (East) Complex, Mumbai-400051 Mumbai-400051 Pan:Aaccs7290P Appellant Respondent Assessee By : None, Respondent By : Shri Arun Kanti Datta (Cit Dr) Date Of Hearing : 09/03/2026 Date Of Pronouncement : 13/03/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Revenue Was Preferred Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)-53, Mumbai [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2017-18, Date Of Order 24.09.2024. The Impugned Order Emanated From The Order Of The Ld. Assistant Commissioner Of Income Tax

For Appellant: NoneFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 143(3)Section 14ASection 14A(1)Section 250Section 43B

…dence or ignoring relevant evidence or against not properly weighing the evidence or against the evidence would be perverse and the order would be liable to be set aside on this ground alone. The Hon'ble Supreme Court in Sudarshan Silk & Sarees v. CIT (2008) 300 ITR 205 169 Taxman 321 (SC) has laid down the attributes of perversity by holding that an order or finding is perverse on facts if it falls under any of the following categories: (a) The finding is without any evidence. (b) The finding is contrary to the evidence. (c) There is no direct nexus between the conclusion of fact and primary fact upon which tha…

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Shri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, of Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AFYPT0164P Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.02.2026 Date of Pronouncement 06.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 29.12.2023 passed by learned Co…

Deputy Commissioner of Income Tax-(1), Raipur vs. Rajesh Kumar Singh, Raipur

In the result, this appeal of Revenue is allowed for statistical purposes

ITA 455/RPR/2025[2022-23]Status: DisposedITAT Raipur19 Feb 2026AY 2022-23

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 455/Rpr/2025 (िनधा"रण वष" Assessment Year: 2022-23) Deputy Commissioner Of Income Tax, Vs Rajesh Kumar Singh, New Purena, Circle-1(1), Aaykar Bhawan, Ravigram, Ravigram S O, Civil Lines, Raipur, C. G., 492001. Raipur, Chhattisgarh, 492001 Pan: Ajnps2776H (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Suraj Gupta, Advocate (Virtually) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख / Date Of : 19/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2022-23 Filed By The Revenue Is Directed Against The Order Dated 13.05.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri Suraj Gupta, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 250Section 69C

…to relevant facts on record, misread the evidence and its probative value thereby giving rise to perversity in the order of Ld. CIT(A), which itself gives rise to Question of Law as held in several case laws including in the case of Sudarshan Silk and Sarees 300 ITR 205 (SC)? 3. Any other ground which may be adducted at the time of hearing.” 3. The relevant facts giving rise to this appeal are that the assessee, engaged in the construction business, filed his Income Tax Return (‘ITR’) on 10.10.2022 declaring income of Rs.2,70,39,440/-. The case was picked up for scrutiny and the consequential assessment was com…

Deputy Commissioner of Income Tax -1(1), Raipur vs. Bharat Agro Industries, Raipur

In the result, the appeal of the Revenue is partly allowed as above

ITA 511/RPR/2025[2015-16]Status: DisposedITAT Raipur10 Feb 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am

For Appellant: Shri Jalaj Prakash, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 250Section 40A(3)

…allude to relevant facts on record, misread the evidence and its probative value thereby giving rise to perversity in the order of ITAT, which itself gives rise to Question of Law as held in several case laws including in the case of Sudarshan Silk and Sarees 300 ITR 205 (SC)? 5. Whether on the facts and in the circumstance of the case and in law, the Ld. CIT(A) was justified in deleting the disallowance of Rs.74,291/-on account of interest on late payment of TDS in view of judgment of ITAT, Delhi's Bench in case of India Flysafe Aviation Ltd. Versus DCIT, Circle-12 (1), New Delhi -2024 (1) TMI 696. 6. Whether on…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Ramji Vaish, Allahabad vs. DCIT, (CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Ramji Vaish, Allahabad vs. DCIT, (CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Ramji Vaish, Allahabad vs. DCIT(C.C.), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Asstt. Commissioner of Income Tax, Central Circle, Allahabad vs. Vijay Stone Product, Sonebhadra

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Asstt. Commissioner of Income Tax Central Circle, Allahabad vs. Vijay Stone Products, Sonebhadra

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…rovisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumstances of the case and law, the CIT(A) w…

SUDARSHAN SILKS & SAREES v. CIT (300 ITR 205) — Cited in 97 Judgments | BharatTax