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Ito Ward-7(2), Jaipur, Ward-7(2), ... vs M/S. Silvex & Company G-1/35 To 37, 47, 48 ... on 28 October, 2022

Singhal Builders Contractor v. Addl. CIT [2011] 12 Taxman.com 199 (Jp. ITAT) Where Assessing Officer after rejecting assessee's books of account, applies gross profit rate or net profit rate, no further disallowance can be made under section 40A(3) - [Section 145, Read with section 40A(3), of the Income-Tax Act, 1961 - Method of accountings - estimation of income] [Assessment year 2005-06] [In favour of assessee).
Income Tax Appellate Tribunal - Jaipur Cites 36 - Cited by 0 - Full Document

M/S Nitish International vs Assistant Commissioner, Sector 10 ... on 22 July, 2024

3. Learned counsel for the petitioner submits that completely non-speaking show cause notice was issued rendering initial order as illegal hence the appeal should be heard on merits. As regards the appellate order, reliance has been placed upon an order dated 24.04.2024 in Writ Tax No. 446 of 2024 (M/S Aatma Ram Mishra Contractor Vs. Commissioner Of Commercial Tax and 3 others) passed by coordinate bench of this Court and it is contended that even if the appellate authority proceeds to dismiss the appeal as barred by time, opportunity of hearing should be given to the appellant concerned which, in the present case, has not been provided to the petitioner.
Allahabad High Court Cites 3 - Cited by 0 - Full Document
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