U/s 37(1) of the Income-tax Act, 1961. 7 M/s Kanak Varindavan Resorts Ltd. v. ITO 5.1.9

277 ITR 846High Court1977#24302 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 13Section 132Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144Section 145

Judgments citing U/s 37(1) of the Income-tax Act, 1961. 7 M/s Kanak Varindavan Resorts Ltd. v. ITO 5.1.9

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT
Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

SANDEEP MARWAH vs. ASSISTANT CIT

ITA/1249/2018HC Delhi12 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260ASection 37(1)

…e expenses incurred under these heads are of non-business nature. The assessee vide his reply has also contended that the department can also confirm directly from the bank. I would like to quote the case of Assam Pesticides &Agro Chemicals v.CIT (1977) 277 ITR 846 (Gau), wherein it was held that it cannot be said that even if the taxpayer does not produce any evidence in support of the claim for allowance, the ITO himself independently is to collect evidence and decide that the allowance claimed is baseless having regard to the legitimate business needs of the assessee. It is for the taxpayer to est…

SANDEEP MARWAH vs. ASSISTANT CIT

ITA/1250/2018HC Delhi12 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260ASection 37(1)

…e expenses incurred under these heads are of non-business nature. The assessee vide his reply has also contended that the department can also confirm directly from the bank. I would like to quote the case of Assam Pesticides &Agro Chemicals v.CIT (1977) 277 ITR 846 (Gau), wherein it was held that it cannot be said that even if the taxpayer does not produce any evidence in support of the claim for allowance, the ITO himself independently is to collect evidence and decide that the allowance claimed is baseless having regard to the legitimate business needs of the assessee. It is for the taxpayer to est…

U/s 37(1) of the Income-tax Act, 1961. 7 M/s Kanak Varindavan Resorts Ltd. v. ITO 5.1.9 (277 ITR 846) — Cited in 3 Judgments | BharatTax