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Documents citing Assistant Commissioner Of Income Tax vs Anoop Kumar [Alongwith Ita No. ... on 28 December, 2004

Assistant Commissioner Of Income Tax vs Janak Raj Chauhan on 30 January, 2006

In the case of Asstt. CIT v. Anoop Kumai (supra), the Tribunal (SMC), Amritsar Bench referred to the judgment of Hon'ble Andhra Pradesh High Court in the case of CIT v. Ramdas Motor Transport (2000) 163 CTR (AP) 403 : (1999) 238 1TR 177 (AP) where it was held that the confessional statement without there being any documentary proof cannot be used in evidence against the person, who made such statement.
Income Tax Appellate Tribunal - Amritsar Cites 21 - Cited by 0 - Full Document

Akn Developers Pvt. Ltd., New Delhi vs Department Of Income Tax on 31 August, 2010

5. Aggrieved, the assessee filed an appeal before the CIT (A). It was contended that the land was purchased by the assessee for a sum of ` 69,18,900/- during financial year 2003-04 which was registered during financial year 2004-05. No amount other than the amount mentioned in the title deed was paid by the assessee for purchase of land. The copy of sale deed was furnished for verification of the Assessing Officer. No evidence whatsoever was found either during the course of assessment proceedings or during the course of survey. That any amount extra than the amount declared in the purchase deed was paid by the assessee to the seller. Therefore, it was contended that the Assessing Officer had no positive evidence indicating the fact that the assessee has paid anything more than the one disclosed in the sale deed. Reference was made to the decision of Hon'ble Supreme Court in the case of K.P. Verghese 131 ITR 597 (SC) and also the decision of Hon'ble Delhi High Court in the case of CIT vs. Mahesh Kumar (ITA No.1191-1192/2010).
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 0 - Full Document
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