Tola Ram Daga vs CIT 59 ITR 632 (Assam) and CIT v. Daulat Ram Rawat Mal

244 ITR 442High Court2000#12480 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Judgments citing Tola Ram Daga vs CIT 59 ITR 632 (Assam) and CIT v. Daulat Ram Rawat Mal

Income Tax Officer, Ward-1(1), Bilaspur vs. M/S Jayem Holding Pvt. Ltd., Bilaspur

In the result, appeal filed by the department in ITA no

ITA 93/RPR/2018[2014-15]Status: DisposedITAT Raipur29 Nov 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri S.K. Meena, CIT-DR
Section 143(3)Section 68

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No. 93/RPR/2018) (Assessment Year:2014-15) Income Tax Officer, Ward-1(1), V M/s Jayem Holdings Pvt. Ltd., Bilaspur s BF-1, First Floor, Rajeev Plaza, Old Bus Stand Road, Bilaspur, (C.G.) 496001 PAN: AACCJ8069M Cross Objection No. 08/RPR/2018 (Assessment Year: 2014-15) Arising out of ITA No. 93/RPR/2018 Income Tax Officer, Ward-1(1), V M/s Jayem Holdings Pvt. Ltd., Bilaspur s BF-1, First Floo…

Joint Commissioner of Income Tax (OSD) Circle-1(1), Bilaspur vs. M/S Omax Minerals Pvt. Ltd. Gadumaria, Raigarh

In the result appeal ITA No

ITA 94/RPR/2018[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15
For Appellant: Shri G.S.Agrawal & Shri N.C.Gupta, ARsFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 131(1)Section 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.94/RPR/2018 (ननधाारण वषा / Assessment Year :2014-2015) JCIT(OSD), Circle-1(1), Bilaspur Vs M/s Omax Minerals Pvt. Ltd. Adumaria, Jharsuguda Road, Raipur PAN No. : AABCO 5774 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection No.09/RPR/2018 (Arising out of ITA No.94/RPR/2018) (ननधाारण वषा / Assessment Year :2014-2015) M/s Omax Minerals Pvt. Ltd. Vs J…

M/S. Sardhana Papers (P) Ltd., Uttar Pradesh vs. ACIT, Meerut

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 4110/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Dec 2019AY 2012-13
For Appellant: Shri K. Sampath, Advocate &For Respondent: Shri S.S. Rana, CIT, DR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Sardhana Papers (P) Ltd., Vs ACIT, Opp. Power Station, Circle-2, Meerut Road, Sardhana, Meerut. Uttar Pradesh. PAN: AABCS9548K (Appellant) (Respondent) Assessee by : Shri K. Sampath, Advocate & Shri Raj Kumar, Advocate Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 05.12.2019 Date of Pronouncement : 31.12.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 27th June, 2016 of the CIT(A),…

Prayag Polytech Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 7, New Delhi

In the result, the appeal of the assessee is allowed

ITA 6015/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, AdvFor Respondent: Sh. Surender Pal, Sr. DR
Section 127(1)Section 133(6)Section 142(1)Section 143(2)Section 68

…eeru Devi Kothari vs ITO (2001) 116 Taxman 224 (Jodhpur) (iv) Sarogi Credit Corporation vs CIT (1976) 103 ITR 344 (Patna HC) (v) Nemi Chand Kothari vs CIT [2004] 264 ITR 254(Gau) (vi) S. Hastimal vs CIT 49 ITR 272 (vii) CIT vs PithampurConzima (P) Ltd. (2000) 244 ITR 442 (MP High Court (viii) TolaramDaga's case [1966] 59 ITR 632 (Assam) 11. In reply the Ld. DR placed reliance on the order passed by the AO and the Ld. CIT(A). It was submitted that the assessee has failed to discharge its onus under section 68 of the Act and the AO and the CIT(A) were justified in making the additions. The Ld. DR submitted that AO…

Addl. CIT, Special Range- 7, New Delhi vs. Prayag Polytech Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed

ITA 5970/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15

For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, AdvFor Respondent: Sh. Surender Pal, Sr. DR
Section 127(1)Section 133(6)Section 142(1)Section 143(2)Section 68

…eeru Devi Kothari vs ITO (2001) 116 Taxman 224 (Jodhpur) (iv) Sarogi Credit Corporation vs CIT (1976) 103 ITR 344 (Patna HC) (v) Nemi Chand Kothari vs CIT [2004] 264 ITR 254(Gau) (vi) S. Hastimal vs CIT 49 ITR 272 (vii) CIT vs PithampurConzima (P) Ltd. (2000) 244 ITR 442 (MP High Court (viii) TolaramDaga's case [1966] 59 ITR 632 (Assam) 11. In reply the Ld. DR placed reliance on the order passed by the AO and the Ld. CIT(A). It was submitted that the assessee has failed to discharge its onus under section 68 of the Act and the AO and the CIT(A) were justified in making the additions. The Ld. DR submitted that AO…

DCIT, New Delhi vs. Sh. Sumit Mittal, New Delhi

ITA 6123/DEL/2014[2008-09]Status: DisposedITAT Delhi12 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 132(1)Section 139(1)Section 142(1)Section 153ASection 276CSection 68

…N THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 6122 & 6123/DEL/2014 A.Yrs. : 2007-08 & 2008-09 DCIT, CENTRAL CIRCLE-22, SH. SUMIT MITTAL, NEW DELHI VS. C-691, NEW FRIENDS COLONY, ROOM NO. 317, ARA CENTRE, NEW DELHI JHANDEWALAN EXTN., (PAN: ADDPM5322P) NEW DELHI (APPELLANT) (RESPONDENT) Department by : Sh. S.S. Rana, CIT(DR) Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Chadha, CA & Sh. Ankit Jain, CA ORDER PER H.S. SIDHU : JM Revenue has filed these appeals against the separate impugned orders bo…

DCIT, New Delhi vs. Sh. Sumit Mittal, New Delhi

ITA 6122/DEL/2014[2007-08]Status: DisposedITAT Delhi12 Jul 2018AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 132(1)Section 139(1)Section 142(1)Section 153ASection 276CSection 68

…N THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 6122 & 6123/DEL/2014 A.Yrs. : 2007-08 & 2008-09 DCIT, CENTRAL CIRCLE-22, SH. SUMIT MITTAL, NEW DELHI VS. C-691, NEW FRIENDS COLONY, ROOM NO. 317, ARA CENTRE, NEW DELHI JHANDEWALAN EXTN., (PAN: ADDPM5322P) NEW DELHI (APPELLANT) (RESPONDENT) Department by : Sh. S.S. Rana, CIT(DR) Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Chadha, CA & Sh. Ankit Jain, CA ORDER PER H.S. SIDHU : JM Revenue has filed these appeals against the separate impugned orders bo…

The DCIT, 1(1), Indore vs. M/S. Modern Laboratories, Indore

In the result, the CO of the assessee is partly allowed

ITA 277/IND/2014[2008-09]Status: DisposedITAT Indore25 Jul 2017AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ ./ ./ I.T.A. No.277 & Co.16/Ind/2014 ./ "नधा"रण वष" /Assessment Year:2008-09

…0 (MP):161 CTR DCIT v 1(1) v Modern Laboratories / I. T. A. No. 277/Ind/2014& CO.No.16/Ind/2014/AY:08-09 Page 21 of 29 444 (MP) : [2001] 116 Taxman 572 (MP), were cited and special attention was drawn in the case of CIT v. Pithampur Conzima (P) Ltd. [2000] 244 ITR 442 (MP) wherein it was held that where in appeal before the Tribunal, the assessee showed that the credits given to the assessee duly declared by the creditors in their respective returns, where upon Tribunal concluded that the investment in the hands of the assessee-firm was duly explained and no addition was called for in the hands of the asses…

Tola Ram Daga vs CIT 59 ITR 632 (Assam) and CIT v. Daulat Ram Rawat Mal (244 ITR 442) — Cited in 8 Judgments | BharatTax