DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test Of applying human probabilities "Though an\napparent must be considered real until it was Shown that there were reasons\nto believe that the apparent Was not real in the case where a party relied\non self-serving recitals in document, it was for that party to establish

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test of applying human probabilities "Though anapparent\nmust be considered real until it was shown that there were reasons to believe\nthat the apparent was not real in the case where aparty relied on self-serving\nrecitals in document, it was for that party to establish the truth

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test of applying human probabilities "Though anapparent\nmust be considered real until it was shown that there were reasons to believe\nthat the apparent was not real in the case where aparty relied on self-serving\nrecitals in document, it was for that party to establish the truth

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test of applying human probabilities "Though anapparent\nmust be considered real until it was shown that there were reasons to believe\nthat the apparent was not real in the case where aparty relied on self-serving\nrecitals in document, it was for that party to establish the truth

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test of applying human probabilities "Though anapparent\nmust be considered real until it was shown that there were reasons to believe\nthat the apparent was not real in the case where aparty relied on self-serving\nrecitals in document, it was for that party to establish the truth

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test Of applying human probabilities \"Though an\napparent must be considered real until it was Shown that there were reasons\nto believe that the apparent Was not real in the case where a party relied\non self-serving recitals in document, it was for that party to establish

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. HIRAPANNA JEWELLERS, , VISAKHAPATNAM

In the result, appeal of the revenue as well as the cross objection of the assessee are dismissed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.253/Viz/2020 (निर्धारण वर्ा/Assessment Year:2017-18) Asst.Commissioner Of Vs. M/S Hirapanna Jewellers Income Tax, D.No.48-19-5, Opp:Apsrtc Central Circle-1 Commercial Complex, Visakhapatnam Dwaraka Nagar Visakhapatnam [Pan : Aaifh2606M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.02/Viz/2021 (Arising Out Of I.T.A. No.253/Viz/2020) (निर्धारण वर्ा/Assessment Year:2017-18) M/S Hirapanna Jewellers Vs. Asst.Commissioner Of D.No.48-19-5, Opp:Apsrtc Income Tax, Commercial Complex, Dwaraka Nagar Central Circle-1 Visakhapatnam Visakhapatnam [Pan : Aaifh2606M]

214 ITR 801 (SC). 4. Against the order of the AO, the assessee went on appeal before the CIT(A) and made written submissions and submitted that there was huge rush on 08.11.2016 for sale of jewellery not only in the assessee’s shop, but also in all the shops in Visakhapatnam as well as throughout the country, since

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test of applying human probabilities \"Though anapparent\nmust be considered real until it was shown that there were reasons to believe\nthat the apparent was not real in the case where aparty relied on self-serving\nrecitals in document, it was for that party to establish the truth

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test of applying human probabilities "Though anapparent\nmust be considered real until it was shown that there were reasons to believe\nthat the apparent was not real in the case where aparty relied on self-serving\nrecitals in document, it was for that party to establish the truth

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test Of applying human probabilities "Though an\napparent must be considered real until it was Shown that there were reasons\nto believe that the apparent Was not real in the case where a party relied\non self-serving recitals in document, it was for that party to establish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

214 ITR 801 (SC), wherein it was held that Surrounding\ncircumstances and test Of applying human probabilities \"Though an\napparent must be considered real until it was Shown that there were reasons\nto believe that the apparent Was not real in the case where a party relied\non self-serving recitals in document, it was for that party to establish

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee has claimed unaccounted cash expenditure and admitted only Rs.9,56,484/- as additional income. After examining the submissions made by the assessee, the Ld. AO made an addition under section