TM) (ii) D.D.Malhan Vs DCIT 91 TTJ (2004) (Del) (iii) Pioneer Publicity Corporation & Other v. DCIT

146 TTJ 334Income Tax Appellate Tribunal2012#22600 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Judgments citing TM) (ii) D.D.Malhan Vs DCIT 91 TTJ (2004) (Del) (iii) Pioneer Publicity Corporation & Other v. DCIT

The ACIT, Circle-9, Ahmedabad vs. Shri Ghanshyam P. Hirpara, Ahmedabad

Accordingly, summarily dismissed

ITA 2955/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad09 Feb 2024AY 2008-09

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…ough court decisions relied by A.R. of the appellant such as (i) S.P.Goyal Vs DCIT 77TT (2002) (Mum)(TM) (ii) D.D.Malhan Vs DCIT 91 TTJ (2004) (Del) (iii) Pioneer Publicity Corporation & Other Vs DCIT 67 TTJ 471(2000)(Del) (iv) Gyankumar Agarwal (IND) Vs ACIT 146 TTJ 334 (2012) (Hyd). In case of S.P. Goyal Vs DCIT, Hon. Tribunal held that Loose sheet of paper torn out of a diary could not be construed as books for the purpose of s. 68 of the Act. The addition could not be made simply on the basis of certain notings on loose sheets of a diary without any corroborative evidences in the form of extra cash jewellery…

The DCIT, Circle-9, Ahmedabad vs. Shri Ghanshyambhai P. Hirpara, Ahmedabad

Accordingly, summarily dismissed

ITA 1425/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad09 Feb 2024AY 2009-10

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

…ough court decisions relied by A.R. of the appellant such as (i) S.P.Goyal Vs DCIT 77TT (2002) (Mum)(TM) (ii) D.D.Malhan Vs DCIT 91 TTJ (2004) (Del) (iii) Pioneer Publicity Corporation & Other Vs DCIT 67 TTJ 471(2000)(Del) (iv) Gyankumar Agarwal (IND) Vs ACIT 146 TTJ 334 (2012) (Hyd). In case of S.P. Goyal Vs DCIT, Hon. Tribunal held that Loose sheet of paper torn out of a diary could not be construed as books for the purpose of s. 68 of the Act. The addition could not be made simply on the basis of certain notings on loose sheets of a diary without any corroborative evidences in the form of extra cash jewellery…

DCIT, Central Circle, Dehradun vs. Swarnganga Construction P.Ltd, Bhilwara

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI V.P. RAO, JUDICIAL MEMBER ITA No. 186 & 187/DDN/2019 Assessment Year: 2012-13 DCIT, Central Circle, vs. Swarnganga Construction P. Ltd., Dehradun. Sharda House, Old RTO Road, Bhilwara (Rajasthan), PAN : AAPCS5792P (Appellant) (Respondent) Appellant by : Sh. N.S. Jangpangi, CIT/DR Respondent by : Sh. Kapil Goel, Advocate Date of hearing: 24.11.2021 Date of order : 14.12.2021 ORDER PER V.P. RAO, J.M. These two appeals by the Revenue are directed against two separate orders of CIT(A) dated 27.09.…

TM) (ii) D.D.Malhan Vs DCIT 91 TTJ (2004) (Del) (iii) Pioneer Publicity Corporation & Other v. DCIT (146 TTJ 334) — Cited in 3 Judgments | BharatTax