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1 - 9 of 9 (0.22 seconds)Income Tax Department Commissioner vs Gurinder Singh Bawa on 18 April, 2016
2. CIT v. Gurinder Singh Bawa [386 ITR 483 (Bom)]
Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
3. CIT v. Kabul Chawla [380 ITR 573 (Del)]
Narpat Mehta, Mumbai vs Acit Cen Cir 23, Mumbai on 2 November, 2016
4. Narpat Mehta v. ACIT CC 4(1), Mumbai in ITA Nos.2151 and
2153/Mum/2015 for A.Ys. 2005-06 and 2008-09 dated
30.09.2016
The Revenue could not bring on record any incriminating material
suggesting for above addition.
Deputy Commissioner Of Income-Tax vs U.P. Straw & Agro Products Ltd. on 25 August, 2000
4. On hearing both the parties, we admit the petitions filed by the assessee
under section 27. The Ld. CIT(A) in his order in page 11, though taking note
of the decision of the jurisdictional High Court in the case of CIT vs. Murali
Agro Products Ltd. and also observing that in assessee's case there is material
found/unearthed during the search proceedings he confirmed the legality of
assessment made under section 153A holding that these two assessments were
abated. On a careful perusal of the Ld. CIT(A)'s order and the assessment
order, we are not able to find as to what incriminating materials were seized
which related to the addition made under section 68 of the Act in these two
assessment years. There is nothing mentioned by the Ld. CIT(A) about the
seized materials and how it leads to the additions made under section 68 of the
Act in these two assessment years. It is an admitted fact that there is no
pending proceeding in both these assessment years as on the date of search.
K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981
(i) K.P. Varghese vs. ITO (1981) 131 ITR 597 (5C)
Commissioner Of Income Tax, Bombay vs Godavari Corpn. Ltd. on 10 September, 1992
(ii) CIT vs. Godavari Corporation Ltd. (1993) 200 ITR 567 (5C)
Commissioner Of Income Tax vs Shivakami Co. Pvt. Ltd on 18 March, 1986
In view of the above discussion and on perusal of the Tribunal order cited supra, we
find that the case of the assessee squarely covered in favour of the assessee.
Therefore, respectfully following the ratio laid down in the above case law, we
dismiss the appeal of the revenue."
Banyan And Berry vs Commissioner Of Income Tax on 21 December, 1995
iii) Banyan & Berry Vs. CIT 222 ITR 831 (Guj)
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