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Judgment Search Results Home > Cases Phrase: dharma hindu law Court: income tax appellate tribunal itat jaipur Year: 2000 Page 1 of about 4 results (0.097 seconds)

Dec 29 2000 (TRI)

Nanakchand Kanhiyalal Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Dec-29-2000

Reported in : (2001)73TTJ(JP.)585

..... made from the brokers in this respect and, therefore, holding a view that the peak credit so worked out are the investment is nothing but a fallacy. it is settled law that suspicion howsoever strong cannot take the place of proof. this has been held by the supreme court in the case of uma charan shaw v. cit (1959) 37 itr ..... made certain enquiries and recorded their statements. it is not understandable as to why the assessing officer did not enforce their attendance by taking appropriate action as available under the law and why proper statements were also not recorded and any contention that was being made by such persons for denying the transaction in cash with the appellant was not confronted ..... but the assessing officer has failed to do so. the department has also failed to establish that it was income. condition of section 69 has not been fulfilled. the case laws relied upon by the department are not relevant to the facts and circumstances of the case.in view of specific fact that in list of cases of supreme court relied .....

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Feb 09 2000 (TRI)

Ghanshyam Das Jethwani Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Feb-09-2000

..... tribunal has, by virtue of the provisions of s. 254(2), powers to rectify a mistake found to be borne out from its order but it is also a settled law that such a mistake must be one for the discovery of which no long drawn process of reasoning or in-depth is required. sec. 254(2) makes it clear that .....

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Feb 15 2000 (TRI)

Ravindra Traders Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Feb-15-2000

Reported in : (2000)67TTJ(JP.)579

..... . 50,000 as income from undisclosed sources being unexplained cash credit which was upheld by the deputy commissioner (appeals). it is also mentioned that we do not find any case law relied upon by the learned departmental representative cited at (1998) 232 itr 80 (cal) (supra). we, therefore, see no infirmity in the order of the assessing officer/dy dit (a ..... noticed that the case law relied upon by the assessing officer in the case of cit v. c.p. adam 1976 ctr (ker) 76.(1976) 105 itr 465 (ker) is most identical case and squarely ..... ) 117 itr 690 (cal)).we also feel that the assessee was given sufficient opportunity to produce better evidence in support of his claim but he failed to do so.the law of evidence mandates that if the best evidence is not placed before the court, adverse inference can be drawn against the person who ought to produce it.it is also ..... (1987) 59 ctr (trib) 17 (jp).the learned departmental representative on the other hand, relied upon the orders of the assessing officer and deputy commissioner (appeals) and also referred case law cited at 232 itr 82 (cal) (sic).we have heard rival submissions of both the parties and we find that in this case both parties were unknown to each other .....

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Mar 10 2000 (TRI)

Deputy Commissioner of Income Tax Vs. Mayur Sales

Court : Income Tax Appellate Tribunal ITAT Jaipur

Decided on : Mar-10-2000

..... ". therefore, it appears that the assessee has a bank account at delhi. we, therefore, direct the ao to verify the same after giving an opportunity to the assessee as per law and if it is found that the assessee has a bank account at delhi, the disallowance should be sustained otherwise not.6. the next ground of the revenue is with ..... go back to the ao who will re-examine the issue after giving reasonable opportunity to the assessee in support of its claim and then decide the matter according to law.11. in the result, the appeal filed by the revenue is partly allowed for statistical purposes.

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