Conjecturable - Judgment Search Results

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)115TTJ(Mum.)173

..... appellant appearing in regular books of account only on the basis of conjectures and surmises he cannot conclude that it appears to be an ..... of the case ii the learned ao has made this addition on conjectures and surmises on the basis of rough jottings of unknown origin ..... of the case ii the learned ao has made this addition on conjectures and surmises on the basis of rough jottings of unknown origin .....

Asstt. Cit Vs. K.L. Jolly and Sons

Court: Income Tax Appellate Tribunal ITAT Delhi

..... addition made merely on the basis of suspicion surmises and conjectures cannot be justified regarding the statement of the donor ..... tangible material on record legally cognizable and not merely hearsay conjectures and surmises the expression has reason to suspect that any ..... record and legally cognizable and not merely some hearsay accusation conjectures and surmise 58 thus the power can be exercised .....

The A.C.i.T. Vs. Sweety Traders

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2007)105ITD45(Chd.)

..... made by the revenue authorities was based on surmises and conjectures no evidence was found by the revenue during the course ..... accepted the addition in the present case was made on conjectures he therefore upheld the order of the learned commissioner of ..... to make assessment purely on guess work and on surmises and conjectures 15 the aforesaid legal inference on consideration of relevant provision .....

Massachusetts Vs. Epa

Court: US Supreme Court

..... loss of massachusetts coastal land from 20th century global sea level increases it is pure conjecture the court s attempts to identify imminent or certainly impending loss of massachusetts coastal land ..... a horseshoe nail but likely redressability is a different matter the realities make it pure conjecture to suppose that epa regulation of new automobile emissions will likely prevent the loss of .....

Vishram Shukla Vs. Smt. Rajdei and ors.

Court: Allahabad

Reported in: 2008(1)AWC824

..... the trial court the lower appellate court has based its finding only on surmises and conjectures the finding recorded by the lower appellate court therefore is arbitrary erroneous illegal and perverse ..... pare lower appellate court has not discussed any evidence appeal has been decided only on conjectures and surmises 8 execution of the agreement was admitted by the defendants they only pleaded .....

Dream Land Educational Trust Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2007)109TTJ(Asr.)850

..... upon either of these aspects again this observation is the result of merely surmises and conjectures nothing turns on it against the assessee qua registration 12 lastly the learned cit has ..... hypothetical impending assumed revocation of the trust these observations lie entirely in the realm of conjecture and registration has wrongly been refused on the basis thereof 13 this apart the objects .....

Ashwani Kumar Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2007)110TTJ(Asr.)890

..... addition made by the ao falls in the realm of surmises and conjectures no addition for the same can be made in the block ..... assessment on the basis of such surmises and conjectures he relied on the following judgments monga metals p ltd v ..... ao has made the addition merely on the basis of suspicion and conjectures addition has been made on the basis of concrete evidence found during .....

Ms Mayawati Vs. Dy Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)113TTJ(Delhi)178

..... forcing me to conclude that the assessment is based on conjectures and surmises 4 17 the learned cit appeals thereafter considered ..... her mission the assessing officer has only gone by surmises and conjectures and guess work in drawing his inference and in recording ..... cogent material to support his findings the same being based on conjectures and surmises cannot be upheld 15 8 the assessing officer .....

Abdul Hamid (D) Through L.Rs. Vs. Ixth A.D.J. and ors.

Court: Allahabad

Reported in: 2007(4)AWC3987

..... arrived at by the revisional court was based on surmises and conjectures and that in any case the construction alleged to have been ..... was more than one room which again was based on surmises and conjecture and on presumptions rather than on concrete evidence that was already ..... more than one room is not only based on surmises and conjectures but is also perverse and is liable to be ignored the .....

Ravinder Singh Vs. Govt. of Nct of Delhi

Court: Delhi

Reported in: 146(2008)DLT392; 2008(101)DRJ61

..... the eyes of law the same being based on surmises and conjectures the appellant has been held guilty only on the basis of ..... does not warrant acquittal of the accused by resort to surmises conjectures or fanciful considerations although the benefit of every reasonable doubt should ..... trustworthy on grounds which are fanciful or in the nature of conjectures the guilt of the accused has to be adjudged not by .....