Delete - Judgment Search Results

income Tax Officer Vs. Gurubachansingh J. JunejA.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)1

..... onus of proof by consistent explanation and documentary proof he accordingly deleted the addition of rs 1 lakh 4 3 the learned ..... and unwarranted on facts the impugned addition may therefore kindly be deleted it may once again be emphasised here that our procedure ..... cursory manner and addition was made without any solid basis its deletion has also been made in the same fashion without touching .....

income-tax Officer Vs. Gurubachhan Singh J. JunejA.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD75(Ahd.)

..... onus of proof by consistent explanation and documentary proof he accordingly deleted the addition of rs 1 lakh 4 3 the learned dr ..... and unwarranted on facts the impugned addition may therefore kindly be deleted it may once again be emphasised here that our procedure of ..... cursory manner and addition was made without any solid basis its deletion has also been made in the same fashion without touching the .....

income-tax Officer Vs. Gurubachansingh J. Juneja

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... discharged the primary secondary onus of proof by consistent explanation and documentary proof he accordingly deleted the addition of rs 1 lakh 11 the learned departmental representative relied upon the order ..... is untenable in law and unwarranted on facts the impugned addition may therefore kindly be deleted it may once again be emphasised here that our procedure of sales includes the following .....

Rakesh Kumar Jayantilal Gupta Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... terms and conditions agreed with sumul dairy and it cannot be deleted because it was business expenditure 25 the learned deputy commissioner of ..... of income tax appeals for no valid reasons not only not deleted those additions but added an unbelievable addition on mere surmises and ..... urged for dropping up of the enhancement proceedings and also for deletion of the addition of rs 1 66 793 however the .....

Rajender Kumar Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)53ITD130(Delhi)

..... respect of last item of pawned articles the learned cit a deleted the addition as shri surendra kumar accepted ownership of these articles ..... revenue has accepted the aforesaid factual finding of cit a and deletion of addition on account of cash is not in dispute and ..... above aspect of the matter the impugned order of cit a deleting addition on account of silver coins and silver ornaments and utensils .....

Rakesh Kumar Jayanti Lal Gupta Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD97(Ahd.)

..... allowable in the business of the assessee and accordingly he proposed to delete that deduction 5 the assessee gave reply on 22nd december 1992 ..... the terms and conditions agreed with sumul dairy and it cannot be deleted because it was the business expenditure 7 the learned dy cit ..... urged for dropping up of the enhancement proceedings and also for deletion of addition of rs 1 66 793 5 however the dc .....

Assistant Commissioner of Income Vs. Prakash Textile Associates.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)54TTJ(Ahd.)531

..... concerns which are partnership firms in the quantum appeal also he deleted the addition made on account of clubbing of income of the ..... considering the interest received from such inter firm the cit a deleted the said disallowance on the ground that all the four sister ..... confirmed such findings given by the cit a and accordingly the deletion of disallowance made in respect of interest paid to the sister .....

income-tax Officer Vs. Manindra Nath Dutta

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1995)54ITD685(Kol.)

..... assessment itself is null and void the additions are automatically deleted the deletion of additions by cit a on this ground cannot be ..... assessment itself is null and void the additions will automatically be deleted being aggrieved by the order of the cit a the revenue ..... of sri sukumar dutta supra we find that the tribunal has deleted both the similar additions by giving elaborate reasons since the .....

A.A. Pathan Vs. Asst. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... have since expired however the commissioner of income tax appeals deleted the addition of the gift amounts observing as under 3 ..... the circumstances separate addition made in respect of gifts is deleted on the ground that income generated from the brokerage income ..... the gifts the commissioner of income tax appeals directed the deletion of the impugned gifts in both the assessment years under .....

A. A. Pathan Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD33(Ahd.)

..... which have been confirmed unjustifiably by the appellate commissioner be deleted and further it should be held and a finding given ..... the circumstances separate addition made in respect of gift is deleted on the ground that income generated from the brokerage income ..... the circumstances separate addition made in respect of gift is deleted on the ground that income generated from the brokerage income .....