TR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner

40 STC 549Reported decision#12753 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

penalty under section 271econstruction pepenalty under section 271dcorpus fundsection 269ton money receiptsection 53joint development agreementsection 269sjdatrcsection 271e

Judgments citing TR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Pioneer Builders, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

D S R Infrastructure Private Limited, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

DCIT., Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

D S R Infrastructureprivate Limited, Hyderabad vs. DCIT., Central Circle- 1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…rder is void as laid down by the Apex Court in the cases of KishinchandChellaram v. CIT [1980] 125 ITR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner /1963] 49 ITR 561 [All], VasanjiGhela& Co. v. CST 119771 40 STC 549 (Born) and E.M.0 (Works) (P.) Ltd. v. ITO [1963] 49 ITR 650 (All), Andaman Timber Industries v. CCE [2015] 62 tcycmann.com 3 (SC). 1. The assessment order has been pasSed on mere surmise and suspicion. It is a well settled proposition that suspicion however strong cannot take the place of proof and hence the addition is not sustainable. In this re…

TR 713 (SC), Sona Electric Co. v. CIT 119841 152 ITR 507 (Delhi), Nathu Ram Prem Chand v. Commissioner (40 STC 549) — Cited in 8 Judgments | BharatTax