indicating the undisclosed income. There was no money,
bullion, jewellery or valuable article or thing or entry in the books of
accounts or documents transactions ... Bench in the
case of Ajay Sharma Vs. DCIT (2012) 32 CCH 334 held that with
respect to the addition on account of alleged receivables
Career Point Limited, Kota, Rajasthan vs Principal Commissioner Of Income Tax, ... on 22 August, 2023
DCIT & ORS. August 25, 2023 (2023) 117
CCH 0259 MumHC (2023) 334 CTR 0825 (Bom),(2023) 457 ITR 0647 (Bom)
Further, it is contended ... taxation statutes, the Court has to apply strict rules of interpretation of Article
265 of the Constitution which prohibits the State from extracting tax from
article 133 , This doctrine of
merger does not apply in the case of dismissal of special leave petition
under article 136. When appeal is dismissed ... Welfare Association v. Union of India and Anr.
AIR 1990 SC 334
"22. It has been already noticed that the Special Leave petitions filed
lays down a binding deeming fiction
13
ITA Nos. 334 & 336/JP/2022 &
CO Nos. 23 & 25/JP/2022
DCIT vs. Alok ... that the books of account, other documents, money, bullion, jewellery and
valuable article or thing found in the possession/control of the person would
well. There was no money, bullion, jewellery or valuable article
or thing or entry in the books of accounts or documents
transactions were found during ... Tribunal in the case of Ajay Sharma vs. DCIT
(2012) 32CCH 334 held that "with respect to the addition on
account of alleged receivables
Smt. Birma Devi, Jaipur vs Income Tax Officer, Ward-6-2, Jaipur on 12 April
Integral Urban Co-Operative Bank Ltd., ... vs Income Tax Officer, Ward-2-1, Jaipur on
Assistant Commissioner Of Income Tax , ... vs Shri Nirmal Kumar Kedia,, Jaipur on 3 June, 2019
Dcit, Central Circle-2, Jaipur, ... vs Shri Prakash Chand Sharma, C-42, Gokul ... on 3