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M/S Grand Slam Pvt. Ltd.,, New Delhi vs Ito, New Delhi on 9 June, 2017 cites

Raymond Woollen Mills Ltd. vs Income-Tax Officer And Ors. on 17 December, 1997

Thus, contention of the Ld. counsel that in the reasons recorded, the Assessing Officer has not mentioned as what kind of accommodation entries were obtained and its nexus to the conclusion has not been explained, is not in accordance with law explained by the Hon'ble Supreme Court in the case of Raymond Woollen Mills Ltd. (supra), Rajesh Jhaveri (supra) and Paramount Communications Pvt. Ltd. (supra) 3.22 On perusal of the reasons recorded, we do not agree with the allegation of the Ld. counsel of the assessee that the reasons recorded are ad-hoc and recorded in summary manner.
Supreme Court of India Cites 0 - Cited by 717 - Full Document

Commissioner Of Income-Tax, New ... vs East West Import & Export (P) Ltd.,(Now ... on 8 February, 1989

(2010) 47 DTR (Del) 201 : (2010) 329 ITR 110 (Del) in which CIT vs. Lovely Exports (P) Ltd. (2008) 216 CTR (SC) 195 (SC) : (2008) 6 DTR (SC) 308 has been applied and followed, are applicable. We may notice here that the respondent in their counter-affidavit have stated that Swetu Stone (P) Ltd. is unidentifiable and, therefore, the aforesaid decisions should not be applied and the ratio of the decision dt. 7th Jan., 2011 in Writ Petn.
Supreme Court of India Cites 5 - Cited by 633 - M Rangnath - Full Document

Praful Chunilal Patel vs M.J. Makwana, Assistant Commissioner ... on 19 February, 1998

(1999) 152 CTR (SC) 418 : (1999) 236 ITR 34 (SC), Praful Chunilal Patel vs. M.J. Makwana, Asstt. CIT (1998) 148 CTR (Guj) 62 : (1999) 236 ITR 832 (Guj); Ganga Saran & Sons (P) Ltd. vs. ITO & Ors. (1981) 22 CTR (SC) 112 : (1981) 130 ITR 1 (SC); Birla VXL Ltd. vs. Asstt. CIT (1996) 130 CTR (Guj) 281 : (1996) 217 ITR 1 (Guj); Sheo Narain Jaiswal & Ors. vs. ITO & Ors. (1989) 176 ITR 352 (Pat); Phool Chand Bajrang Lal & Anr. vs. ITO & Anr. (1993) 113 CTR (SC) 436 : (1993) 203 ITR 456 (SC); Anant Kumar Saharia vs. CIT & Ors. (1999) 151 CTR (Gau) 556 : (1998) 232 ITR 533 (Gau); Bombay Pharma Products vs. ITO (1999) 153 CTR (MP) 350 : (1999) 237 ITR 614 (MP); H.A. Nanji & Co. vs. ITO (1979) 120 ITR 593 (Cal); N.D. Bhatt, IAC & Anr. vs. I.B.M. World Trade Corporation (1993) 115 CTR (Bom) 103 : (1995) 216 ITR 811 (Bom); Hindustan Lever Ltd. vs. R.B. Wadkar (2004) 190 CTR (Bom) 166 :
Gujarat High Court Cites 18 - Cited by 139 - Full Document

Ganga Saran And Sons Pvt. Ltd. Calcutta vs Income Tax Officer & Ors on 23 April, 1981

(1999) 152 CTR (SC) 418 : (1999) 236 ITR 34 (SC), Praful Chunilal Patel vs. M.J. Makwana, Asstt. CIT (1998) 148 CTR (Guj) 62 : (1999) 236 ITR 832 (Guj); Ganga Saran & Sons (P) Ltd. vs. ITO & Ors. (1981) 22 CTR (SC) 112 : (1981) 130 ITR 1 (SC); Birla VXL Ltd. vs. Asstt. CIT (1996) 130 CTR (Guj) 281 : (1996) 217 ITR 1 (Guj); Sheo Narain Jaiswal & Ors. vs. ITO & Ors. (1989) 176 ITR 352 (Pat); Phool Chand Bajrang Lal & Anr. vs. ITO & Anr. (1993) 113 CTR (SC) 436 : (1993) 203 ITR 456 (SC); Anant Kumar Saharia vs. CIT & Ors. (1999) 151 CTR (Gau) 556 : (1998) 232 ITR 533 (Gau); Bombay Pharma Products vs. ITO (1999) 153 CTR (MP) 350 : (1999) 237 ITR 614 (MP); H.A. Nanji & Co. vs. ITO (1979) 120 ITR 593 (Cal); N.D. Bhatt, IAC & Anr. vs. I.B.M. World Trade Corporation (1993) 115 CTR (Bom) 103 : (1995) 216 ITR 811 (Bom); Hindustan Lever Ltd. vs. R.B. Wadkar (2004) 190 CTR (Bom) 166 :
Supreme Court of India Cites 3 - Cited by 305 - P N Bhagwati - Full Document

Sheo Narain Jaiswal And Ors. vs Income-Tax Officer And Ors. on 23 December, 1988

(1999) 152 CTR (SC) 418 : (1999) 236 ITR 34 (SC), Praful Chunilal Patel vs. M.J. Makwana, Asstt. CIT (1998) 148 CTR (Guj) 62 : (1999) 236 ITR 832 (Guj); Ganga Saran & Sons (P) Ltd. vs. ITO & Ors. (1981) 22 CTR (SC) 112 : (1981) 130 ITR 1 (SC); Birla VXL Ltd. vs. Asstt. CIT (1996) 130 CTR (Guj) 281 : (1996) 217 ITR 1 (Guj); Sheo Narain Jaiswal & Ors. vs. ITO & Ors. (1989) 176 ITR 352 (Pat); Phool Chand Bajrang Lal & Anr. vs. ITO & Anr. (1993) 113 CTR (SC) 436 : (1993) 203 ITR 456 (SC); Anant Kumar Saharia vs. CIT & Ors. (1999) 151 CTR (Gau) 556 : (1998) 232 ITR 533 (Gau); Bombay Pharma Products vs. ITO (1999) 153 CTR (MP) 350 : (1999) 237 ITR 614 (MP); H.A. Nanji & Co. vs. ITO (1979) 120 ITR 593 (Cal); N.D. Bhatt, IAC & Anr. vs. I.B.M. World Trade Corporation (1993) 115 CTR (Bom) 103 : (1995) 216 ITR 811 (Bom); Hindustan Lever Ltd. vs. R.B. Wadkar (2004) 190 CTR (Bom) 166 :
Patna High Court Cites 22 - Cited by 56 - B P Singh - Full Document
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