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Documents citing Smt. Rekha Ramesh Nambiar, New Delhi vs Acit, New Delhi on 12 October, 2017

Acit Corporate Circle 5(2) , Chennai vs Rohini Hotels (Madras) Pvt. Ltd. , ... on 1 August, 2019

6. Smt.Rekha Devi Vs ACIT (1995) 78 Taxman 143 30(JP) Attention is also invited to the decision of Allahabad High Court in the case of CIT Vs Daya Chand Jain Vaidya where it has been held that onus is upon the department to prove that higher investment was made by the assessee. The rough estimate being a dumb document without any authenticity attached to it and being not supported by any other extraneous corroborative evidences of higher investment at all the additions made relying upon the rough estimate may have to be deleted by the Commissioner of Income (Tax Appeals) as not sustainable under law.
Income Tax Appellate Tribunal - Chennai Cites 9 - Cited by 0 - Full Document

Matrika Hospital, Hyderabad vs Assessee

Similarly, the valuation officer had also given deduction for not providing items specified in the specification applicable to the standard plinth area rates adopted. It is also on record that suitable additions and deductions have been made for deviating from the standard specifications applicable to the plinth area rate adopted based on the prevailing local market rate/relevant standard schedule of rates for building works, published by the PWD, R&B, Hyderabad, Govt. of A.P. As 6 MA 172/Hyd/10 (in ITA No.382/Hyd/2009) and five others M/s. Matrika Hospital, Hyderabad against the observations and comments of the valuation officer the assessee did not come out with any explanation before the lower authorities. The assessee is not able to rebut reason for deviation from local PWD rate in her own case by furnishing any evidence or explanation. Under these circumstances the CIT(A) not considered the order of the Tribunal in the case of ACIT vs. Vinodkumar Agarwal (257 ITR 65 (AT) (Hyd) and also the order of the Tribunal, Jaipur Bench in the case of Smt. Rekha Devi vs. ACIT, 49 TTJ 530 (Jaipur). The position is similar even before the Tribunal. Even the other case-law relied on by assessee's counsel before us do not make any difference. Each case has to be decided on its own set of facts. Being so, the Tribunal confirmed the order of the CIT(A) on denying the assessee's claim for deduction towards self-supervision as well as PWD rate. In the present applications, except for disputing the conclusions of the Tribunal with regard to the deduction towards self supervision and application of CPWD rate by reiterating the contentions urged during the appeal hearings, which have already been considered, the assessee has not brought forward any mistake apparent from record in the order of the Tribunal.
Income Tax Appellate Tribunal - Hyderabad Cites 2 - Cited by 0 - Full Document
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