Vinod Solanki v. UOI

101 TTJ 682Income Tax Appellate Tribunal2006#14641 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 153DSection 234ASection 234B

Issues it is cited on

retraction of statementstatement under section 132(4)section 40a(3)entry operatorsection 40asearch assessmentdocuments seizedsection 153dsection 234aaccommodation entrysection 133asection 40

Judgments citing Vinod Solanki v. UOI

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 435/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ment cannot be made merely on the basis of statement which is not backed by credible evidence. Reliance is placed on • Instruction No. 286 /2/2003 (Inv.) It Dt. 10/3/2002 • Vinod Solanki vs. UOI [2009] (233) ELT 157 (SC) • Jagmohan Singh Arora vs. DCIT [2006] 101 TTJ 682 (689) (Mum) • Rajesh Jain vs. Dy. CIT [2006] 100 TTJ 929 (Del.) • Asst. CIT vs. Jorawar Singh M. Rathod [2005] 94 TTJ 867 (Ahd) • Aishwarya Rai vs. Dy. CIT [2007] 104 ITD 166 (TM) (Mum) • S.P. Goyal vs. DCIT [2002] 82 ITD 85 (Mumbai)(TM) • CBI v V.C. Shukla [1998] SCC 410 • M.M. Financers (P) Ltd. vs. DCIT [2007] 107 TTJ (Chennai) 200 • CIT v. As…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ment cannot be made merely on the basis of statement which is not backed by credible evidence. Reliance is placed on • Instruction No. 286 /2/2003 (Inv.) It Dt. 10/3/2002 • Vinod Solanki vs. UOI [2009] (233) ELT 157 (SC) • Jagmohan Singh Arora vs. DCIT [2006] 101 TTJ 682 (689) (Mum) • Rajesh Jain vs. Dy. CIT [2006] 100 TTJ 929 (Del.) • Asst. CIT vs. Jorawar Singh M. Rathod [2005] 94 TTJ 867 (Ahd) • Aishwarya Rai vs. Dy. CIT [2007] 104 ITD 166 (TM) (Mum) • S.P. Goyal vs. DCIT [2002] 82 ITD 85 (Mumbai)(TM) • CBI v V.C. Shukla [1998] SCC 410 • M.M. Financers (P) Ltd. vs. DCIT [2007] 107 TTJ (Chennai) 200 CIT v. Asho…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…ment cannot be made merely on the basis of statement which is not backed by credible evidence. Reliance is placed on • Instruction No. 286 /2/2003 (Inv.) It Dt. 10/3/2002 • Vinod Solanki vs. UOI [2009] (233) ELT 157 (SC) • Jagmohan Singh Arora vs. DCIT [2006] 101 TTJ 682 (689) (Mum) • Rajesh Jain vs. Dy. CIT [2006] 100 TTJ 929 (Del.) • Asst. CIT vs. Jorawar Singh M. Rathod [2005] 94 TTJ 867 (Ahd) • Aishwarya Rai vs. Dy. CIT [2007] 104 ITD 166 (TM) (Mum) • S.P. Goyal vs. DCIT [2002] 82 ITD 85 (Mumbai)(TM) • CBI v V.C. Shukla [1998] SCC 410 • M.M. Financers (P) Ltd. vs. DCIT [2007] 107 TTJ (Chennai) M/s. Mukka Prot…

M/S. Hindustan Marble and Granite, Bangalore vs. The Assistant Commissioner of Income Tax, Central Circle - 2(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 871/BANG/2019[2015-16]Status: DisposedITAT Bangalore18 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2015-16

For Appellant: Shri L. Bharath, A.RFor Respondent: Shri Priyadarshi Mishra, D.R
Section 132Section 139(1)

…ITA No.871/Bang/2019 M/s. Hindustan Marble and Granit, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Hindustan Marble and Granite No.5, Lalbagh Road, ACIT Wilson Garden Vs. Central Circle-2(1) Bangalore 560 027 Bangalore PAN NO :AAAFH8437Q APPELLANT RESPONDENT Appellant by : Shri L. Bharath, A.R. Respondent by : Shri Priyadarshi Mishra, D.R. Date of Hearing : 02.11.2021 Date of Pronouncement : 18.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has…

M/S A. Atulkumar & Co., Rajkot-Gujarat vs. The Dy.Commr. of Income Tax, Cen. Cir.-3, Rajkot-Gujarat

In the result, the appeal of the assessee is allowed

ITA 389/RJT/2016[2014-15]Status: DisposedITAT Rajkot28 Feb 2020AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.389/Rjt/2016 ("नधा"रण वष" / Assessment Year 2014-15) बनाम/ M/S. A. Atulkumar & Co., D.Ci.T., Soni Bazar, Mandvi Chowk, Central Circle-3, Vs. Kamdar Street, Opp. Shalin Rajkot. Chamber, Rajkot.

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Ms Namita Khurana, Sr. D.R
Section 234ASection 271A

…ance is placed on following decisions: • CIT vs. Radha Kishan Goel 278 ITR 454(AII.) • Jayantilal Thakordas Jariwala vs. Assistant Commissioner of Income Tax (Ahmadabad ITAT)(44 CCH 054) • S.R. Koshti vs. CIT 193 CTR 518 (Guj.) • Jagmohan Singh Arora & Others 101 TTJ 682 (Mum.) • ACIT vs. Shri Badri Ram Choudhary (Co-ordinate Bench of Jodhpur) (118 TT J 0492) • ACIT vs. Shri Mahendra B. Kataria (ITAT Ahmedabad) (268/Ahd/2010) • CIT v. K. S. M. Guruswamy Nadar and Sons (1984) 149 ITR 127 (Mad.) • CIT V. Singhal Industrial Corporation 303 ITR 225(Allahbad) • Kantilal & Bras V. ACIT 52 ITO 412 (Pune IT AT) • Sanjay…

Abhishek Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the results appeals of Revenue are dismissed whereas appeals of assessee are allowed in part

ITA 5554/MUM/2015[2011-12]Status: DisposedITAT Mumbai19 Jun 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Shri Abhishek Lodha Vs. Dcit, Central Circle 412, 4Th Floor 7(3) (Erw. Cc-42) 17G, Vardhman Chamber Mumbai Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 Pan/Gir No.Abwpl7723N Appellant) Respondent) .. Shri Abhinandan Lodha Vs. Dcit, Central Circle 412, 4Th Floor 7(3) (Erw. Cc-42) 17G, Vardhman Chamber Mumbai Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 Pan/Gir No.Abwpl7722P Appellant) .. Respondent) Mrs. Sheetal Abhinandan Lodha Vs. Dcit, Central Circle 412, 4Th Floor 7(3) (Erw. Cc-42) 17G, Vardhman Chamber Mumbai Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 Pan/Gir No. Bdcps7295H Appellant) .. Respondent) Mrs. Manjula Mangal Prabhat Vs. Dcit, Central Circle Lodha 7(3) (Erw. Cc-42) 412, 4Th Floor Mumbai 17G, Vardhman Chamber Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 Pan/Gir No.Accpl5846M Appellant) .. Respondent) Vs. Dcit, Central Circle 412, 4Th Floor 7(3) (Erw. Cc-42) 17G, Vardhman Chamber Mumbai Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 Pan/Gir No.Aabpl6198L Appellant) .. Respondent) Dcit, Central Circle Vs. Smt. Sheetal Lodha 7(3) (Erw. Cc-42) 216, Shah & Nahar Industrial Mumbai Estate, Off. Dr. E. Moses Road Worli, Mumbai - 18 Pan/Gir No. Bdcps7295H Appellant) .. Respondent) Dcit, Central Circle Vs. Smt. Manju Mangal Prabhat 7(3) (Erw. Cc-42) Lodha Mumbai 216, Shah & Nahar Industrial Estate, Off. Dr. E. Moses Road Worli, Mumbai - 18 Pan/Gir No. Accpl5846M Appellant) .. Respondent) Dcit, Central Circle Vs. Shri Mangal Prabhat Lodha 7(3) (Erw. Cc-42) 216, Shah & Nahar Industrial Mumbai Estate, Off. Dr. E. Moses Road Worli, Mumbai - 18 Pan/Gir No. Aabpl6198F Appellant) Respondent) .. Assessee By Shri Jitendra Jain / Shri Ravikant S. Pathak Revenue By Shri Manjunatha Swamy

Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “B ”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM Shri Abhishek Lodha Vs. DCIT, Central Circle 412, 4th Floor 7(3) (Erw. CC-42) 17G, Vardhman Chamber Mumbai Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 PAN/GIR No.ABWPL7723N Appellant) Respondent) .. Shri Abhinandan Lodha Vs. DCIT, Central Circle 412, 4th Floor 7(3) (Erw. CC-42) 17G, Vardhman Chamber Mumbai Cawasji Patel Road Horniman Circle, Fort, Mumbai – 400 001 PAN/GIR No.ABWPL7722P Appellant) .. Respondent) Mrs. Sheetal Abhinandan Lodha Vs. DCIT, Central Circle 412, 4th Floor 7(3) (Erw.…