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“Section 158(4)(a)”

Section References (mined)Section 158Section 158(4)(a)1 judgments

The decision most relied on for Section 158(4)(a) is AddI. ITO v. T. Mudduveerappa Sons. (158 ITR 313), cited in 10 judgments on BharatTax.

Leading authorities on Section 158(4)(a)

AddI. ITO v. T. Mudduveerappa Sons.
158 ITR 313 · 1986 · Supreme Court
10
citing judgments

An unsigned paper containing an allocation of profits among partners lacks evidentiary value. Loose papers seized generally cannot be considered accounts for legal purposes.

Judgments citing Section 158(4)(a)

D.K Construction, Bhopal vs. The ITO 2 (3), Bhopal

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 23/IND/2022[2014-15]Status: DisposedITAT Indore06 Sept 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanid. K Construction Ito 2(3) E 2/21, Pandit Deeendayal Bhopal Complex, Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafd7121P Assessee By Shri S.S. Deshpande, Ar Shri Ram Kumar Yadav, Cit- Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 09 .09.2024

Section 158A(1)Section 256Section 257Section 261Section 801B(10)Section 80I

present circumstances the claim of the assessee/present appellant was accepted by the ITAT, its appeals could have been disposed of in terms of section 158(4)(a) and he would not have been required to file Appeals before this Court as contemplated by clause (b) of sub-section (4