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Assistant Commissioner Of Income Tax, ... vs Bhujbal Brothers Construction ... on 21 April, 2025
cites
Section 29 in The Income Tax Act, 1961 [Entire Act]
Indwell Constructions vs Commissioner Of Income-Tax on 12 March, 1998
13. it is also settled position of law that the Assessing Officer
cannot rely on the same books of accounts which are rejected for
the purpose of making any other additions as held by the Hon'ble
Andhra Pradesh High Court in the case of Indwell Constructions
vs. CIT, 232 ITR 776 (Andhra Pradesh), Hon'ble Rajasthan High
Court in the case of Malpani House of Stones vs. CIT, 395 ITR
385 (Rajasthan) and Hon'ble Punjab & Haryana High Court in
the case of CIT vs. Gian Chand Labour Contractors, 316 ITR
127 (P&H).
Malpani House Of Stones vs Cit on 2 April, 2003
13. it is also settled position of law that the Assessing Officer
cannot rely on the same books of accounts which are rejected for
the purpose of making any other additions as held by the Hon'ble
Andhra Pradesh High Court in the case of Indwell Constructions
vs. CIT, 232 ITR 776 (Andhra Pradesh), Hon'ble Rajasthan High
Court in the case of Malpani House of Stones vs. CIT, 395 ITR
385 (Rajasthan) and Hon'ble Punjab & Haryana High Court in
the case of CIT vs. Gian Chand Labour Contractors, 316 ITR
127 (P&H).
Section 40 in The Income Tax Act, 1961 [Entire Act]
Section 145 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Bangalore vs K.Y. Pilliah And Sons on 13 October, 1966
(i) CIT vs. K.Y. Pilliah& Sons, 63 ITR 411 (SC);
Dabros Industrial Co. (P.) Ltd. vs Commissioner Of Income-Tax on 18 July, 1975
(ii) (Dabros Industrial Co. (P) Ltd. vs. CIT. 108 ITR 424
(Cal.);
Section 144 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Gian Chand Labour Contractors on 6 November, 2007
13. it is also settled position of law that the Assessing Officer
cannot rely on the same books of accounts which are rejected for
the purpose of making any other additions as held by the Hon'ble
Andhra Pradesh High Court in the case of Indwell Constructions
vs. CIT, 232 ITR 776 (Andhra Pradesh), Hon'ble Rajasthan High
Court in the case of Malpani House of Stones vs. CIT, 395 ITR
385 (Rajasthan) and Hon'ble Punjab & Haryana High Court in
the case of CIT vs. Gian Chand Labour Contractors, 316 ITR
127 (P&H).