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Documents citing The Commissioner Of Income Tax, ... vs Motor General Finance Ltd. on 21 December, 2001

Motor And General Finance Ltd. vs Dcit, Spl. Range-16 on 29 January, 2004

In view of the factual position and the background of the instant matter and in view of the legal prepositions as culled out from the judicial pronouncements referred to above, we are unable to uphold the stand taken by the ld. CIT(A) for rejecting the claim of the assessee for deduction Under Section 80M of I.T.Act. We do so on the following grounds also:
Income Tax Appellate Tribunal - Delhi Cites 32 - Cited by 77 - Full Document

Deputy Commissioner Of Income-Tax vs United Vanaspati Ltd. on 10 December, 2003

30. The learned Accountant Member has also placed reliance on decision in Motor General Finance Ltd.'s case (supra) in para 18 of his proposed order. In this case, the Hon'ble Delhi High Court has held that adverse inference can be drawn in cases of failure of the assessee to produce documents as if those documents, if produced, would have gone against the assessee. The aforesaid judgment does not, in any manner, apply to the facts of the present case. The addition was made by the Assessing Officer on the basis of addition made on similar lines for assessment year 1988-89. That addition has been deleted by the Commissioner of Income-tax (Appeals) and deletion has been accepted by the department by not filing any further appeal in that year. I have already mentioned here-in-above that the rule of consistency will apply on the facts of the present case justify deletion of the said addition in the year under consideration.
Income Tax Appellate Tribunal - Chandigarh Cites 23 - Cited by 7 - Full Document

The Dcit, Spl. Range vs United Vanaspati Ltd. on 10 December, 2003

18. The core issue in this case is related to the property of the assessment. The AO repeatedly called for books assessee did not produce the same and came for relief a the higher level. If this is allowed, the provisions of section 143(3), 142(1) and 144 will become otiose. This has a support from the ratio laid down by Delhi High Court in the case of CIT v. Motor General Finance Ltd 254 ITR 449, in which it was held " As the assessee could not produce any document in this regard an adverse inference in terms of section 114 of the Evidence Act should be drawn to the effect that had those documents been produced the same would have gone against the interest of the assessee".
Income Tax Appellate Tribunal - Chandigarh Cites 22 - Cited by 19 - Full Document

Kay Cee Electricals vs Deputy Commissioner Of Income Tax on 13 January, 2003

The perusal of the above clearly shows that if the Revenue brings some direct or circumstantial evidence and the relevant information is within the special knowledge of the assessee then in the absence of disclosure of such information by the assessee, adverse inference can be drawn against the assessee. The Hon'ble Delhi High Court in the case of CIT v. Motor General Finance Ltd. (2002) 254 ITR 449 (Del) has held that if the assessee does not furnish the information/material in his possession then adverse inference can be drawn against the assessee. The relevant observations are quoted below :
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 3 - Full Document
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