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Documents citing S.N. Mishra vs Income Tax Officer. Ito V. Prakash Kumar ... on 25 November, 1998

Rohit Mishra, Vadodara vs The Income Tax Officer, Ward-1(2)(2), ... on 14 May, 2024

17. We have also taken the note of the fact that CIT(A) has not examined the genuineness of the expenditure. Ld. CIT(A) has not considered the linkage of cash deposit with legitimate business of the assessee and has confirmed the addition u/s. 69A by accepting the correct amount of cash deposit. We therefore set aside the order of Ld. CIT(A) with a direction to ITA No. 879 /Ahd/2023 Rohit Mishra vs. ITO Asst. Year : 2015-16 6 the assessing officer that a fresh assessment be made after due verification whether the return is filed in accordance with the provisions of section 44AD, as claimed by the counsel of the assessee. It is also directed that the effect of all allowable expenditure as claimed by the assessee be given at the time of such fresh assessment.
Income Tax Appellate Tribunal - Ahmedabad Cites 6 - Cited by 0 - Full Document

State vs Vijay on 5 May, 2012

He deposed that the total length of the knife was 23.5 cm with 12.5 cm handle and 11 cm blade. He deposed that HC Iqbal Ahmed prepared the sketch plan of the said knife Ex.PW-1/B and sealed the said knife in a pullanda with the seal of "IA" and handed over the seal to Ct. Krishan Kumar (PW-2). He deposed that HC Iqbal Ahmed prepared rukka and sent Ct. Krishan Kumar (PW-2) for registration of FIR and after registration of FIR, Ct. Krishan Kumar (PW-2) returned to the spot. He deposed that HC Iqbal Ahmed Case No.23/3N Page No.4 of 13 State v. Vijay prepared the site plan at his instance, arrested the accused and conducted his personal search vide Ex.PW-1/D. He proved his statement Ex.PW-1/A, Sketch of the recovered knife Ex.PW-1/B and Seizure Memo Ex.PW-1/C. He proved Arrest Memo and Personal Search Memo Ex.PW-1/D. He identified the accused and the case property Ex.P-1 before the Court.
Delhi District Court Cites 11 - Cited by 0 - Full Document

M.A.C.T./335/2005 on 20 February, 2008

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Delhi District Court Cites 1 - Cited by 0 - Full Document

Shri Rajendra Mani Yadav, Faizabad vs Assessee on 17 March, 2016

3. Regarding the first issue, learned AR of the assessee submitted that the copy of TDS certificate issued by LIC in Form No. 16 is available on pages 2 to 7 of the paper book and in the same, entire amount of additional conveyance allowance was shown as exempt. He also submitted that as per the tribunal order 2 rendered in the case of S. N. Mishra vs. ITO as reported in 70 ITD 539, this issue is covered in favour of the assessee. He further submitted that in this case, it was held that additional conveyance allowance granted to DO of LIC is exempt u/s 10 (14) to the extent of actually spent and LIC has certified the same as exempt after verifying that it was actually spent in full. Learned D. R. of the Revenue supported the orders of the authorities below.
Income Tax Appellate Tribunal - Lucknow Cites 2 - Cited by 0 - Full Document
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