Discrepancy - Judgment Search Results

Surinder Pal Verma Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)83TTJ(Chd.)24

..... smt neelam verma clearly intended to cover investment in properties besides covering other discrepancies the assessees challenged above additions in appeal and through their representatives filed objections ..... been disclosed on account of unexplained investment in construction of the showrooms and discrepancy in the stocks needs consideration the appellants share in unexplained investment in .....

Sh. Surinder Pal Verma Vs. the A.C.i.T. [Alongwith I.T.A.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

..... and smt neelam varma clearly intended to cover investment in properties besides covering other discrepancies 7 the assesses challenged above additions in appeal and through their representatives filed ..... had been disclosed on account of unexplained investment in construction of the showrooms and discrepancy in the stocks needs consideration the appellant s share in unexplained investment in .....

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92TTJ(Delhi)1087

..... found to be unexplainable and were not entered in the books of account these details discrepancies noted were confronted to the assessee vide various statutory notices served on the assessee the ..... the other hand the learned departmental representative submitted that the ao on the basis of discrepancies and seized material available on record rejected the book results and rightly directed to make .....

Anand Mohan Vs. Md. Anwarul Haque and ors.

Court: Patna

..... in respect of all candidates including petitioner and respondent no 1 are same without any discrepancy or difference this witness has further stated that round wise result sheets were prepared on ..... petition supplied to him and original election petition and he has simply stated that such discrepancy will be demonstrated in this court at the time of arguing the preliminary objection petition .....

New Alfa Vs. Dy Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)1SOT302(Mum.)

..... proceedings the assessing officer on careful analysis of material found and seized noted the various discrepancies and proceeded to examine in para 11 of the impugned assessment order the relevant portion ..... by the assessing officer in the impugned block assessment order clearly brings out the various discrepancies in the accounts of the assessee she submitted that the assessing officer should have in .....

ito Vs. Surana Traders C/O S.G. Salecha

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)92ITD212(Mum.)

..... receipts bank statements challans stock registers purchase bills etc the ao did not find any discrepancies in the books or account of the assessee account payee cheques made payments for purchases ..... to bhayander no material was transferred from bhayander to bombay or vise versa referring to discrepancy in the stock of the assessee concerning three category c parties the department has alleged .....

Karanjit Singh Vs. State of Jammu and Kashmir

Court: Jammu and Kashmir

Reported in: 2004CriLJ4139,2005(2)JKJ71

..... that the evidence provided by the witnesses suffers from glaring discrepancies and is inconsistent and thus cannot be accepted unless corroborated ..... is unfair to discard their entire evidence some differences and discrepancies in detail are generally found in the case of honest ..... be carefully weighed in arriving at the truth but trifling discrepancies as has been pointed out by mr kotwal during .....

Maruti Udyog Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92ITD119(Delhi)

..... with reference to certain theoretical models is not acceptable theoretical models cannot explain the discrepancies identified with reference to rg 23a which was the statutorily maintained consumption record ..... inventory with reference to book inventory based on bill of material consumption also revealed discrepancies in certain instances of inventory being less than book inventory aggregating to rs .....

Fargo Freight Ltd. Vs. the Commodities Exchange Corporation and ors.

Court: Supreme Court of India

Reported in: AIR2004SC4109; 2004(2)ARBLR548(SC); 2004(3)AWC2592(SC); IV(2004)BC532; 2004(52)BLJR2403; [2004]122CompCas38(SC); 2004(4)CTC389; 113(2004)DLT43(SC); JT2004(6)SC264; (2004)4M

..... invoices and approval of rbi as certified by the 2nd respondent the 3rd respondent conveys discrepancies in relation to the documents presented on 3rd november 1999 the negotiating bank does not ..... being proper averments and prayers the dispute between the appellant and 3rd respondent pertaining to discrepancy could not have been decided 25 the enforcement petition was for enforcing the english award .....

Burhani Trading Company Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2004)89TTJ(Pune.)823

..... and in the circumstances of the case commissioner appeals is not justified in ignoring specific discrepancies detected by the assessing officer and ultimately in the statement on oath recorded by the ..... the assessee the commissioner appeals has also admitted that the assessee had successfully explained the discrepancy in rice account it is also noticed that at one time the assessing officer proposed .....