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Documents citing Commissioner Of Income Tax vs M/S. Dhingra Metal Works on 4 October, 2010

Ito,Ward-10(1), New Delhi vs Glo-Tech Enterprises Pvt. Ltd., New ... on 26 March, 2025

27. In the present case, the assessing officer found nothing incriminating to justify the addition of Rs. 22.25 Crore except the confession made by the then director of the AssesseeCompany (which has been retracted letter ) apart from a loose sheet. As discussed in the above paras, the statement cannot be held as conclusive proof to make an addition. Hence, the ratio laid down in the above decisions in the case of CIT v. Dhingra Metal Works (supra) and Deputy Commissioner of Income-tax, Circle-2(1) v. Bansal Credits Ltd, (supra) are applicable to the case in hand.
Income Tax Appellate Tribunal - Delhi Cites 30 - Cited by 0 - Full Document

Mohd. Asfand Akhtar,Kanpur vs Deputi Commissioner Of Income Tax Cc-2, ... on 26 September, 2025

• Suresh Chand Agarwal v. ACIT, ITA 191/Agra/2013 dated 31/07/2017 • Paul Mathew & Sons vs. CIT, (2003) 263 ITR 101 (Kerala) • CIT vs. S. Kadar Khan & Sons, (2013) 352 ITR 480 (SC) • CIT vs. S. Kadar Khan & Sons, (2008) 300 ITR 157 (Madras) ITA No.144/LKW/2022 ITA. No.139/LKW/2022 Page 90 of 158 • ACIT vs. Maya Trading Co. ITA No. 31 (AGRA) OF 2012 & C.O. NO. 20 (AGRA) OF 2012 dated OCTOBER 5, 2012 • Kishan Lal Shiv Chand Rai Vs. CIT reported in 88 ITR 293 • Jain Trading Co. v. Income Tax Officer, ITA 5935/Mum/2002 dated 30.10.2006 • Commissioner of Income-tax v. Dhingra Metal Works [2010] 328 ITR 384 (Delhi) dated 04-10-2010 • Abdul Qayuam Vs. CIT reported in 184 ITR 4 • CBDT Instruction No. 286/2/2003(Inv)
Income Tax Appellate Tribunal - Lucknow Cites 146 - Cited by 0 - Full Document

Sahil Study Circle Pvt. Ltd., New Delhi vs Assessee on 22 January, 2016

branch transfer of cash to the Head Office, without doing so, the addition made solely on the basis of admission during survey cannot be upheld as held by the Hon'ble Supreme Court in CIT vs. S. Khader Khan Song (supra) and in a similar case of Hon'ble jurisdictional High Court in CIT vs. Dhingra Metal Works (supra). Therefore, the orders of the lower authorities are bad in law and are set aside on this issue. These grounds are allowed.
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 1 - Full Document

Dy.Commissioner Of Income Tax,Cc-2,, ... vs Shri.Mohammad Asfand Akhtar, Kanpur on 26 September, 2025

• Suresh Chand Agarwal v. ACIT, ITA 191/Agra/2013 dated 31/07/2017 • Paul Mathew & Sons vs. CIT, (2003) 263 ITR 101 (Kerala) • CIT vs. S. Kadar Khan & Sons, (2013) 352 ITR 480 (SC) • CIT vs. S. Kadar Khan & Sons, (2008) 300 ITR 157 (Madras) ITA No.144/LKW/2022 ITA. No.139/LKW/2022 Page 90 of 158 • ACIT vs. Maya Trading Co. ITA No. 31 (AGRA) OF 2012 & C.O. NO. 20 (AGRA) OF 2012 dated OCTOBER 5, 2012 • Kishan Lal Shiv Chand Rai Vs. CIT reported in 88 ITR 293 • Jain Trading Co. v. Income Tax Officer, ITA 5935/Mum/2002 dated 30.10.2006 • Commissioner of Income-tax v. Dhingra Metal Works [2010] 328 ITR 384 (Delhi) dated 04-10-2010 • Abdul Qayuam Vs. CIT reported in 184 ITR 4 • CBDT Instruction No. 286/2/2003(Inv)
Income Tax Appellate Tribunal - Lucknow Cites 146 - Cited by 0 - Full Document

Manoj Kumar Khubani,Barmer vs Dc Cen Cir 2 Jdh, Jodhpur on 24 June, 2025

Manoj Kumar Khubani He has referred to a number of case laws We are afraid that the case laws cited by the Ld.CIT(A) are mostly in respect of deposition made during the course of search u/s 132(4), which have evidentiary value. It may be remembered that the statements recorded u/s 133A are not at par with the statements recorded u/s 132(4). We disagree with the Ld.CIT(A) on this issue. We would like to refer to the decision of Delhi High Court in the case of CIT vs. Dhingra Metal Works -
Income Tax Appellate Tribunal - Jodhpur Cites 35 - Cited by 0 - Full Document
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