Vadayattu Jewellery v. State of Kerela

104 STC 121Reported decision1997#16422 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2023.

Judgments citing Vadayattu Jewellery v. State of Kerela

ACIT, New Delhi vs. M/S. Vimoni India Pvt. Ltd., New Delhi

ITA 3636/DEL/2017[2012-13]Status: DisposedITAT Delhi11 May 2023AY 2012-13

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2012-13 Asstt. Commissioner Of M/S. Vimoni India Pvt. Ltd. Income Tax, Circle – 26 (2) Vs 3-D, Vandana Building, 11, New Delhi Tolstoy Marg, New Delhi- 110001 Pan No.Aaacv3859K (Appellant) (Respondent)

Section 115JSection 144Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2012-13 Asstt. Commissioner of M/s. Vimoni India Pvt. Ltd. income Tax, Circle – 26 (2) Vs 3-D, Vandana Building, 11, New Delhi Tolstoy Marg, New Delhi- 110001 PAN No.AAACV3859K (APPELLANT) (RESPONDENT) Appellant by Ms. Yamini Goutam, Sr DR Respondent by Sh. Ajay Wadhwa, Advocate Ms. Ragini Handa, CA Date of hearing: 09/05/2023 Date of Pronouncement: 11/05/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against the ord…

Shree Siddhi Vinayak Inductions Pvt. Ltd., Jaipur vs. DCIT, Central Circle-3, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 1/JPR/2021[2015-16]Status: DisposedITAT Jaipur29 Aug 2022AY 2015-16
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…(NOC) 82 (All), it was held that the books of accounts of assessee can not be rejected on account of the discrepancies found in the stock position declared by the assessee on estimate at the time of survey. • In Vadayattu Jewellery V/s State of Kerela (1997) 104 STC 121, 126 (Ker), it was held that the books of account of the assessee cannot be rejected where the defects pointed out in the books of accounts were of general or technical nature, objection of the dealer were not considered, register produced were not verified and no suppression of sales or purchases was established. • In Malini Ramjiwan Jagannath V…

M/S Shri Siddhi Vinayak Induction P. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 279/JPR/2019[2014-15]Status: DisposedITAT Jaipur29 Aug 2022AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…(NOC) 82 (All), it was held that the books of accounts of assessee can not be rejected on account of the discrepancies found in the stock position declared by the assessee on estimate at the time of survey. • In Vadayattu Jewellery V/s State of Kerela (1997) 104 STC 121, 126 (Ker), it was held that the books of account of the assessee cannot be rejected where the defects pointed out in the books of accounts were of general or technical nature, objection of the dealer were not considered, register produced were not verified and no suppression of sales or purchases was established. • In Malini Ramjiwan Jagannath V…

Shree Siddhi Vinayak Induction Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 116/JPR/2017[2012-13]Status: DisposedITAT Jaipur29 Aug 2022AY 2012-13
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…(NOC) 82 (All), it was held that the books of accounts of assessee can not be rejected on account of the discrepancies found in the stock position declared by the assessee on estimate at the time of survey. • In Vadayattu Jewellery V/s State of Kerela (1997) 104 STC 121, 126 (Ker), it was held that the books of account of the assessee cannot be rejected where the defects pointed out in the books of accounts were of general or technical nature, objection of the dealer were not considered, register produced were not verified and no suppression of sales or purchases was established. • In Malini Ramjiwan Jagannath V…

ITO, New Delhi vs. Sh. Sunil Nayyar, Delhi

In the result, the appeal of the revenue is dismissed and Cross

ITA 6168/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2020AY 2012-13

Bench: Sh. Kuldip Singhdr. B. R. R. Kumarita No. 6168/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs Sh. Sunil Nayyar, Ward-49(3), R/O 81-A, Vikrant Enclave, New Delhi Mayapuri, New Delhi-110064 (Appellant) (Respondent) Pan No. Abvpn3963B

For Appellant: Sh. Jagdish Ajmani, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 68

…ipur). c. Where the defects pointed out in the books of accounts were of general or technical nature and no suppression of sale or purchase was pointed out book results or books of accounts cannot be rejected". Vadayattu Jewellery Vs. State of Kerala (1997) 104 STC 121, (Ker.). The department has to prove satisfactorily that the accounts books are unreliable, incorrect or incomplete before it can reject the accounts. Rejection should not be done lightly". St. TerrsaOil Mills vs. State of Kerala (1970) 76 UR 365 (KER.). ITA No. 6168/Del/2016 & 23 CO No. 9/Del/2017 Sunil Nayyar d. "In the case of ACIT Vs. Hit…

Vadayattu Jewellery v. State of Kerela (104 STC 121) — Cited in 5 Judgments | BharatTax