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1 - 9 of 9 (0.25 seconds)Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 57 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 69B in The Income Tax Act, 1961 [Entire Act]
Income Tax Officer vs Rajendra Tiwari on 8 September, 2003
1) ITO Vs. Rajendra Tiwari (2004), 82 TTJ (Nag.) 347
Kamal Kishore Chandak vs Income Tax Officer on 28 April, 2006
2) Kamal Kishore Chandak Vs. ITO, 130 TTJ 843 (Jodh.)
Chandi Ram And Ors. vs Cit on 25 February, 2008
3. Before us, the Ld. A.R. pointed out that assessment in the case of Shri J.H.
Maniyar was re-opened and it has now been ultimately decided by the Nagpur
Bench of the Tribunal. The Ld. A.R. submitted that the income of Shri Maniyar has
been assessed for all the years under appeal at Rs. 23.71 Crores as against amount
advanvced to Malu family of Rs. 13.72 Crores. He submitted that Shri Maniyar
remained financially capable of advancing of loan in question to the assessee
group. There was no dispute about the identity of Shri Maniyar. The money
advanced by him was through normal banking channels and he has affirmed the
claimed advances made by him. The Ld. A.R. also cited decision of Hon'ble Kerala
High Court in the case of Lata Chandi Vs. CIT (2003), 260 ITR 385 holding that
appeal lies against the protective assessment.
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