V.B. Gadkari v. STO

59 STC 362Reported decision1985#18092 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

section 250(2)interest u/s 234acommercial expediencyrule 46arevenue expenditurecapital expendituresection 234ascrutiny assessmentsection 139(1)section 68section 143(2)section 25

Judgments citing V.B. Gadkari v. STO

ACIT (Central)-1, Bhopal vs. Som Distilleries and Breweries Ltd., Bhopal

Appeal is partly allowed for statistical

ITA 297/IND/2023[2014-15]Status: DisposedITAT Indore08 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…ton Mills Ltd reported in 26 ITR 776 (WB) has held that the Income Tax Officer is not entitled to make a pure guess work and make an assessment without reference to any evidence or material at all. Hon’ble M.P. High Court in the case of V.B. Gadkari Vs. STO – 59 STC 362 (M.P.) has held that “…The order of assessment does not refer to any material whatsoever on which the estimate is based. It is thus clear that the assessing authority made an assessment based on pure guess without reference to any evidence or material at all. Under the circumstances the order of assessment passed by respondent No. 1 and the order…

Som Distilleries and Breweries Ltd., Bhopal vs. ITO-1(1), Bhopal

Appeal is partly allowed for statistical

ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…ton Mills Ltd reported in 26 ITR 776 (WB) has held that the Income Tax Officer is not entitled to make a pure guess work and make an assessment without reference to any evidence or material at all. Hon’ble M.P. High Court in the case of V.B. Gadkari Vs. STO – 59 STC 362 (M.P.) has held that “…The order of assessment does not refer to any material whatsoever on which the estimate is based. It is thus clear that the assessing authority made an assessment based on pure guess without reference to any evidence or material at all. Under the circumstances the order of assessment passed by respondent No. 1 and the order…

Asst. Commissioner of Income Tax (Central)-I, Bhopal vs. Som Distilleries Private Limited, Bhopal

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…ton Mills Ltd reported in 26 ITR 776 (WB) has held that the Income Tax Officer is not entitled to make a pure guess work and make an assessment without reference to any evidence or material at all. Hon’ble M.P. High Court in the case of V.B. Gadkari Vs. STO – 59 STC 362 (M.P.) has held that “…The order of assessment does not refer to any material whatsoever on which the estimate is based. It is thus clear that the assessing authority made an assessment based on pure guess without reference to any evidence or material at all. Under the circumstances the order of assessment passed by respondent No. 1 and the order…

Som Distilleries Pvt. Ltd., Bhopal vs. ITO-1(3), Bhopal

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…ton Mills Ltd reported in 26 ITR 776 (WB) has held that the Income Tax Officer is not entitled to make a pure guess work and make an assessment without reference to any evidence or material at all. Hon’ble M.P. High Court in the case of V.B. Gadkari Vs. STO – 59 STC 362 (M.P.) has held that “…The order of assessment does not refer to any material whatsoever on which the estimate is based. It is thus clear that the assessing authority made an assessment based on pure guess without reference to any evidence or material at all. Under the circumstances the order of assessment passed by respondent No. 1 and the order…

Lokesh Ghiya, Nagda vs. Income Tax Officer, Ujjain

In the result, appeal of the assessee is partly allowed

ITA 504/IND/2023[2012-13]Status: DisposedITAT Indore16 Apr 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilokesh Ghiya Ito 27, Government Colony Nagda Ujjain Vs. M.P. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aoipg2695D Assessee By Shri Amit Choudhary Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 16.04.2024

Section 139Section 144Section 147Section 148Section 44A

…riyogi Narayan Singh Vs. Commissioner of Income- tax-X, Kolkata* [2015] 60 taxmann.com 351 (Calcutta) (iii) Dhakeswari Cotton Mills Ltd vs CIT (1954) 26 ITR 775 (SC), (iv) State of Kerala Vs. C. Velukutty [1966] 60 ITR 239 (SC) (v) V.B. Gadkari Vs. ITO (1985) 59 STC 362, 364 (M.P.) vi) Shankar Khadsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) 1992 ( 3. On the other hand, Ld. DR has submitted that the assessee has not filed any return of income u/s 139 of the Act nor in response to notice issued by the AO u/s 148 of the Act. Therefore, the contention of the assessee can not be accepted that deposit made in the bank…

V.B. Gadkari v. STO (59 STC 362) — Cited in 5 Judgments | BharatTax