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Documents citing Deputy Commissioner Of Income Tax vs Suprint Textiles on 25 April, 2005

Income Tax Officer vs World Wide Stones on 29 February, 2008

He also relied upon Choksi Metal Refinery v. CIT (supra) and in particular our attention was drawn to the observations made by the Hon'ble High Court at p. 71 of the Report, which was followed in Dy. CIT v. Suprint Textile (supra). The AO, therefore was supposed to have advised the assessee in this regard, which he has not done. The learned Counsel also argued that the said circular does not say that the details must be available, on record and then only, the AO should discharge his duties. He further argued that even an audit report under Section 80HHC was filed before the learned CIT(A). Various Courts have held that filing of an audit report along with the return is not mandatory and can be filed later also to get deduction under Section 80HHC.
Income Tax Appellate Tribunal - Jaipur Cites 56 - Cited by 1 - Full Document

Ito, Kota vs Babu Lal Somani, Kota on 18 September, 2017

"Before us, the ld. AR has relied upon the decision of Hon'ble jurisdictional High Court in the case of CIT Vs. Bajrang Textiles (Supra). In this case, the A.O. issued the directions to get the assessee's accounts audited on 29th December, 1999 when only one day was left for completion of the block assessment. The A.O. also directed the special auditor to prepare the books of accounts in the form of cash book, ledger on the basis of the documents/ papers seized during the course of search as per his directions. The auditor was also required to prepare the trading and profit account and further to determine the undisclosed income of the block period.
Income Tax Appellate Tribunal - Jaipur Cites 22 - Cited by 1 - Full Document
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