What is TM) Vishnu Jaiswal v. CIT authority for?

If the Assessing Officer has not conducted any investigation and thus has not discharged their burden of proof, any addition made by the AO is unsustainable and must be deleted.

How many judgments cite TM) Vishnu Jaiswal v. CIT?

272 judgments on BharatTax cite TM) Vishnu Jaiswal v. CIT (357 ITR 146), spanning 2015 to 2026.

Which sections of the Income Tax Act does TM) Vishnu Jaiswal v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 153D, Section 14A, Section 80IC, Section 69B.

TM) Vishnu Jaiswal v. CIT (357 ITR 146)

ACIT, Bulandshahr vs. M/S Rama Dairy Products Ltd, Bulandshahr

In the result ground no.2 is dismissed

ITA 4509/DEL/2010[2005-06]Status: DisposedITAT Delhi25 Jan 2017AY 2005-06

Bench: Shri J.Sudhakar Reddy, A.M. & Shri Kuldip Singh, J.M. Ita No: 4492/Del/2010 Assessment Year 2005-06 Rama Dairy Products Ltd. Vs. Dy.Cit, Circle Bulandshahr Siyana Road Bulandshahr Bulandshahr Pan: Aaacr 9937 N

For Appellant: Sh. R.K.Gupta, C.AFor Respondent: Sh.F.R.Meena, Sr.D.R

Section 144Section 43B

…circumstances we find no infirmity in the order of the first appellate authority. The decision of the first appellate authority is in line with the propositions of law laid down by the Jurisdictional High Court in the case of CIT vs. Gangeshwari Metals P.Ltd. 361 ITR 10 (Del.) 11.3. In view of the above discussion we uphold the order of the first appellate authority and dismiss this ground of the revenue. 12. Ground no.2 is against the rejection of an addition made by the AO on account of low gross profit. The A.O. estimated this turnover of the assessee at Rs.144 crores as against the turnover of Rs.140.21 cro…

M/S Rama Dairy Products Ltd., Bulandshahr vs. DCIT, Bulandshahr

In the result ground no.2 is dismissed

ITA 4492/DEL/2010[2005-06]Status: DisposedITAT Delhi25 Jan 2017AY 2005-06

Bench: Shri J.Sudhakar Reddy, A.M. & Shri Kuldip Singh, J.M. Ita No: 4492/Del/2010 Assessment Year 2005-06 Rama Dairy Products Ltd. Vs. Dy.Cit, Circle Bulandshahr Siyana Road Bulandshahr Bulandshahr Pan: Aaacr 9937 N

For Appellant: Sh. R.K.Gupta, C.AFor Respondent: Sh.F.R.Meena, Sr.D.R

Section 144Section 43B

…circumstances we find no infirmity in the order of the first appellate authority. The decision of the first appellate authority is in line with the propositions of law laid down by the Jurisdictional High Court in the case of CIT vs. Gangeshwari Metals P.Ltd. 361 ITR 10 (Del.) 11.3. In view of the above discussion we uphold the order of the first appellate authority and dismiss this ground of the revenue. 12. Ground no.2 is against the rejection of an addition made by the AO on account of low gross profit. The A.O. estimated this turnover of the assessee at Rs.144 crores as against the turnover of Rs.140.21 cro…

Meena Jain, New Delhi vs. ITO, New Delhi

ITA 5034/DEL/2012[2002-03]Status: DisposedITAT Delhi21 Sept 2016AY 2002-03

Bench: Shri J. S. Reddy & Smt. Beena A. Pillai

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Rajesh Kumar, Sr. DR

Section 143(1)Section 148Section 68

…AO chose to proceed no further but merely added the amounts because of the absence of the Directors to physically present themselves before him. 10 I.T.A.No.5034./Del/2012 5. The ITAT has relied upon a decision of this Court in CIT v. Fair Finvest Ltd. 2013 357 ITR 146 (Del) where in somewhat similar circumstances, it was stated as follows: "6. This Court has considered the submissions of the parties. In this case the discussion by the CIT(Appeals) would reveal that the assessee has filed documents including certified copies issued by the…

ITO, New Delhi vs. M/S. Moksha Securities (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6251/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Sept 2016AY 2005-06

Bench: Shri H.S. Sidhuassessment Year: 2005-06

For Appellant: Shri Gautam Jain, Adv. & Sh. P.K. KamalFor Respondent: None

Section 139Section 142(1)Section 143(2)Section 148Section 68Section 69

…elied upon the following various case laws of the Hon’ble Delhi High Court wherein similar and identical situation was dealt with and the addition in dispute was deleted. - 333 ITR 119 (Del) Oasis Hospitalities P. Ltd. - MOD Creations Pvt. Ltd. (Delhi) - 357 ITR 146 (Del) Fair Finvest Ltd. - 361 ITR 10 (Del) Gangeshwari Metal P Ltd. - 361 ITR 155 (Del) Nipua Auto Pvt. Ltd. 8.2 In the background of the aforesaid discussions and precedents relied upon by the Ld. CIT(A) in his impugned order, I am of the considered view that Ld. CIT(A) has passed a well reasoned order which does not need any interference on…

Principal Cominissioner of Income Tax-8 vs. Softline Creations Pvt. Ltd

ITA/504/2016HC Delhi31 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 131Section 68

…creditworthiness. The AO chose to proceed no further but merely added the amounts because of the absence of the Directors to physically present themselves before him. 5. The ITAT has relied upon a decision of this Court in CIT v. Fair Finvest Ltd. 2013 357 ITR 146 (Del) where in somewhat similar circumstances, it was stated as follows: “6. This Court has considered the submissions of the parties. In this case the discussion by the CIT(Appeals) would reveal that the assessee has filed documents including certified copies issued by the Registrar of Companies in relation to the share application, aff…

M/S Cybersys Infotech Ltd., Meerut vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1673/DEL/2011[2004-05]Status: DisposedITAT Delhi03 Aug 2016AY 2004-05

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Sudhanshu Srivastava Hri Sudhanshu Srivastava Hri Sudhanshu Srivastavahri Sudhanshu Srivastava

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT-DR

Section 131Section 143(3)

…ucing necessary evidence in support of the liability and (ii) the Assessing Officer ought to have issued notice u/s 131 to the creditor. In support of this contention, he relied upon the following decisions :- (i) CIT Vs. Gangeshwari Metal (P.) Ltd. – [2014] 361 ITR 10 (Delhi). (ii) ITO Vs. Shanti Enterprise –[2016] 71 taxmann.com 275(Gujarat). 4 ITA-1673/Del/2011 6. Learned CIT-DR, on the other hand, relied upon the orders of authorities below and he stated that the Tribunal has set aside the matter with the specific purpose as per the request of the assessee. However, in the set aside proceedings, the assess…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2202/MUM/2013[2006-07]Status: DisposedITAT Mumbai31 May 2016AY 2006-07

For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh

Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…to bring on record any valid or corroborative evidence to discredit the documentary evidences and explanation submitted by Assessee Company, reliance was placed on :- (i) Latest decision of Hon. Delhi High Court in the case of CIT vs. Fair Finvest Ltd. [2014] 357 ITR 146 wherein decision of Hon. Delhi· High Court in the case of Nova Promoters & Finlease (P) Ltd. is also considered and distinguished wherein it is held as under: "7. Having regard to the entirety of facts and circumstances, the Court is satisfied that the finding of the Tribunal in this case accords with the ratio of the decision of the Supreme Cour…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2199/MUM/2013[2005-06]Status: DisposedITAT Mumbai31 May 2016AY 2005-06

For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh

Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…to bring on record any valid or corroborative evidence to discredit the documentary evidences and explanation submitted by Assessee Company, reliance was placed on :- (i) Latest decision of Hon. Delhi High Court in the case of CIT vs. Fair Finvest Ltd. [2014] 357 ITR 146 wherein decision of Hon. Delhi· High Court in the case of Nova Promoters & Finlease (P) Ltd. is also considered and distinguished wherein it is held as under: "7. Having regard to the entirety of facts and circumstances, the Court is satisfied that the finding of the Tribunal in this case accords with the ratio of the decision of the Supreme Cour…

Bermaco Energy Systems Ltd, Navi Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal for A

ITA 2198/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 May 2016AY 2004-05

For Appellant: Shri J.P.BairagraFor Respondent: Shri N.P.Singh

Section 132(1)Section 143(2)Section 143(3)Section 148Section 153ASection 68

…to bring on record any valid or corroborative evidence to discredit the documentary evidences and explanation submitted by Assessee Company, reliance was placed on :- (i) Latest decision of Hon. Delhi High Court in the case of CIT vs. Fair Finvest Ltd. [2014] 357 ITR 146 wherein decision of Hon. Delhi· High Court in the case of Nova Promoters & Finlease (P) Ltd. is also considered and distinguished wherein it is held as under: "7. Having regard to the entirety of facts and circumstances, the Court is satisfied that the finding of the Tribunal in this case accords with the ratio of the decision of the Supreme Cour…