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Section 153A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 115C in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs Smt. Rani Tara Devi on 28 February, 2013
The following case laws were cited to emphasize that double
addition is not permissible
(1) CIT v. Smt. Saraswati Devi (1995) 212 ITR 0445 (Raj)
(2) CIT v. Smt. Tara Devi (2007) 292 ITR 539 (Raj)
(3) Lalji Haridas v. ITO (1961) 43 ITR 0387 (SC)
(4) ACIT v. Precision Metal Works and ors (1985) 156 ITR
0693 (Del)
(5) Smt. Dayabai v. CIT (1985) 154 ITR 0248 (MP)
(6) ITO v. Ch. Atchaiah (1996) 218 ITR 0239 (SC)
(7) CIT v. Smt Durgawato Singh ((1998) 234 ITR 0249 (All)
(8) CIT v. Taj Oil Traders (2003) 262 ITR 0500 (Raj)
(9) CIT v. Cochin Company Pvt. Ltd. (1976) 104 ITR 0655
(Ker)
(10) Jaggannath Hanumanbux v. ITO (1957) 31 ITR 603 (Cal)
29 ITA 1428, 1429, & 430/Del/2012
Shri Suresh Nanda
5.15. As regards addition on the basis of documents recovered by Delhi
Police on 20.02.2007 from the possession of Dr. M.V. Rao, the Ld counsel
for the assessee contends that:
Lalji Haridas vs Income-Tax Officer And Anr. on 25 July, 1961
The following case laws were cited to emphasize that double
addition is not permissible
(1) CIT v. Smt. Saraswati Devi (1995) 212 ITR 0445 (Raj)
(2) CIT v. Smt. Tara Devi (2007) 292 ITR 539 (Raj)
(3) Lalji Haridas v. ITO (1961) 43 ITR 0387 (SC)
(4) ACIT v. Precision Metal Works and ors (1985) 156 ITR
0693 (Del)
(5) Smt. Dayabai v. CIT (1985) 154 ITR 0248 (MP)
(6) ITO v. Ch. Atchaiah (1996) 218 ITR 0239 (SC)
(7) CIT v. Smt Durgawato Singh ((1998) 234 ITR 0249 (All)
(8) CIT v. Taj Oil Traders (2003) 262 ITR 0500 (Raj)
(9) CIT v. Cochin Company Pvt. Ltd. (1976) 104 ITR 0655
(Ker)
(10) Jaggannath Hanumanbux v. ITO (1957) 31 ITR 603 (Cal)
29 ITA 1428, 1429, & 430/Del/2012
Shri Suresh Nanda
5.15. As regards addition on the basis of documents recovered by Delhi
Police on 20.02.2007 from the possession of Dr. M.V. Rao, the Ld counsel
for the assessee contends that:
Smt. Dayabai vs Commissioner Of Income-Tax on 30 January, 1985
The following case laws were cited to emphasize that double
addition is not permissible
(1) CIT v. Smt. Saraswati Devi (1995) 212 ITR 0445 (Raj)
(2) CIT v. Smt. Tara Devi (2007) 292 ITR 539 (Raj)
(3) Lalji Haridas v. ITO (1961) 43 ITR 0387 (SC)
(4) ACIT v. Precision Metal Works and ors (1985) 156 ITR
0693 (Del)
(5) Smt. Dayabai v. CIT (1985) 154 ITR 0248 (MP)
(6) ITO v. Ch. Atchaiah (1996) 218 ITR 0239 (SC)
(7) CIT v. Smt Durgawato Singh ((1998) 234 ITR 0249 (All)
(8) CIT v. Taj Oil Traders (2003) 262 ITR 0500 (Raj)
(9) CIT v. Cochin Company Pvt. Ltd. (1976) 104 ITR 0655
(Ker)
(10) Jaggannath Hanumanbux v. ITO (1957) 31 ITR 603 (Cal)
29 ITA 1428, 1429, & 430/Del/2012
Shri Suresh Nanda
5.15. As regards addition on the basis of documents recovered by Delhi
Police on 20.02.2007 from the possession of Dr. M.V. Rao, the Ld counsel
for the assessee contends that: