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1 - 10 of 10 (0.25 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 132 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Shankaria vs State Of Rajasthan on 26 April, 1978
All these
circumstantial evidences cannot be ignored and sole reliance cannot
be made on the statement recorded during search. The wealth of the
circumstantial evidence and probabilities of the case goes on to
prove that the agreements of sale found during search by the search
party were not genuine and cannot be relied upon. No other
evidence of cash payment by the appellant or cash receipt by the
M/s.Sushee Realty LLP on account of the agreement for sale were
found during search. The Hon'ble Supreme Court in the case of
Shankaria vs. State of Rajasthan (1978 (3)(SCC, 435) given in the
context of confession held as under:
Pullangode Rubber Produce Co. Ltd. vs State Of Kerala And Anr. on 22 September, 1971
11. Learned DR also relied on the decisions reported in Pullangode
Rubber Produce Co. Ltd., vs. State of Kerala [1973] 91 ITR 18 (SC), Surjeet
Singh Chhabra vs. Union of India [1996] taxmann.com 71 (SC) and B.
Kishore Kumar vs. Deputy Commissioner of Income Tax [2015] 62
taxmann.com 215 (SC).
Surjeet Singh Chhabra vs Union Of India & Ors on 25 October, 1996
11. Learned DR also relied on the decisions reported in Pullangode
Rubber Produce Co. Ltd., vs. State of Kerala [1973] 91 ITR 18 (SC), Surjeet
Singh Chhabra vs. Union of India [1996] taxmann.com 71 (SC) and B.
Kishore Kumar vs. Deputy Commissioner of Income Tax [2015] 62
taxmann.com 215 (SC).
B. Kishore Kumar vs The Dy. Commissioner Of Income Tax, ... on 2 July, 2015
11. Learned DR also relied on the decisions reported in Pullangode
Rubber Produce Co. Ltd., vs. State of Kerala [1973] 91 ITR 18 (SC), Surjeet
Singh Chhabra vs. Union of India [1996] taxmann.com 71 (SC) and B.
Kishore Kumar vs. Deputy Commissioner of Income Tax [2015] 62
taxmann.com 215 (SC).
Section 69 in The Income Tax Act, 1961 [Entire Act]
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