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Documents citing Smt. Chanda Devi Saraf vs Income-Tax Officer on 26 December, 1988

Gopi Chand Prem Kumar vs Ito on 30 March, 2001

33. The reliance of my learned senior brother on the judgment of Calcutta Bench 'D' in the case of Smt. Chand Devi Saraf v. ITO (1990) 32 ITD 518 (Cal-Trib) which, in turn, is based on the decision of Hon'ble Orissa High Court in the case of Govinda Choudhary & Sons v. ITO (1977) 109 ITR 370 (Ori) and Chanchal Kumar Chatterjee v. ITO (1974) 93 ITR 130 (Cal) and Honble Supreme Court decision in the case of Chugamal Rajpal v. S.P. Chaliha (1971) 70 ITR 603 and CIT v. Burlop Dealers Ltd. (1971) 70 ITR 609 (SC) are distinguishable on facts.
Income Tax Appellate Tribunal - Amritsar Cites 33 - Cited by 0 - Full Document

Rajiv Kumar Bhutra, Bangalore vs The Assistant Commissioner Of Income ... on 25 October, 2019

6. Respectfully following this tribunal order and in turn following the judgment of Hon'ble Karnataka High Court rendered in the case of Chandra Devi Kothari (Supra), I set aside the orders of CIT (A) in the present case and restore the matter back to AO for a fresh decision with same directions as were given by the tribunal in the case of Shri Arvind Kumar Moolchand vs. ITO (Supra) to the effect that the AO should first confront the statement of Mr. Mukesh Choksi to the assessee and allow him to cross examine Mr. Mukesh Choksi to dig out the truth. In view of this decision, no adjudication is called for at this stage regarding the merit of the addition raised before me as per remaining grounds.
Income Tax Appellate Tribunal - Bangalore Cites 2 - Cited by 0 - Full Document
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