Estimation - Judgment Search Results

Assistant Commissioner of Income Vs. D.L. Choudhry

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2004)85TTJ(Ahd.)481

..... applied provisions of section 145 2 after considering the material available on record the ao estimated the total income commission income of the assessee for the year under consideration as under ..... own vehicles the assessee is separately entitled for depreciation in case where the income is estimated by applying a net profit rate in support of this contention the learned authorised representative .....

Dhingra Construction Co. Vs. Municipal Corporation of Delhi and ors.

Court: Delhi

Reported in: AIR2005Delhi247; 2005(1)CTLJ57(Del); 116(2005)DLT232; 2005(79)DRJ383

..... sanctioned standards the fixation of an unrealistic or exaggerated threshold as the basis for estimating similar works or eligibility criteria which has no reasonable co relation with the value ..... subverts rather than sub serves the purpose of fair competition based upon a reasonable estimate of what constitutes similar works it effectively eliminates a wider participation and keeps out .....

Om Prakash Sharma Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2004)83TTJ(JP.)246

..... cannot make any addition as unexplained investment in trading activities outside the books from the estimated sale it cannot necessarily be inferred that the assessee has invested in unexplained business b ..... have considered the rival submissions and found that the learned cit a observed marriage expenses estimated by the assessee to be quite reasonable in absence of any documentary evidence against .....

ito Vs. BhasIn Rice and General Mills

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2004)87TTJ(Chd.)1

..... such paddy therefore the same stands explained even otherwise the assessing officer has himself adjusted estimated sale proceeds of rice and the by products obtained from mining against the credits in ..... instead of making additions for each of the items referred to above the assessing officer estimated total income of these assessees at a consolidated amount in the assessment orders the assessees .....

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

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

..... b was amended retrospectively he has further submitted that income thus can be estimated by estimating the book results the learned departmental representative relied upon khopade kisan rao manikrao ..... 2 loose papers this contained business correspondence of the assessee with various parties rough estimates rough bills showing different calculations for goods sold by the assessee these have been .....

Hiralal Maganlal and Co. Vs. Dcit, Sr-52

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)97TTJ(Mum.)377

..... the instance of shri ishwardas m sanghvi for discussing the trade matters with regard to estimated purchases including imports from various parties of various items to be traded in future depending ..... plea taken by the assessee negates its other submission that the seized sheets contained mere estimates of stock 42 the learned counsel further submitted that full and complete enquiries were not .....

Surinder Pal Verma Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

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

..... view to show that the departmental valuation officer had made an arbitrary and excessive estimate of cost oil construction the learned counsel submitted that various objections raised before the ..... an expert opinion was also submitted before the learned departmental authorities which supports the estimate of the registered valuer it was also pointed out before the learned departmental authorities .....

Abhiman Holdings (P.) Ltd. Vs. Ito, Co. Ward 1(1)

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)4SOT501(Delhi)

..... the assessee had in fact carried out floriculture during the relevant previous year only an estimate of agricultural income could be made the assessee had submitted that it had grown chrysanthemum ..... written note as to why the nhb report should not be taken into consideration for estimating agricultural income this has been also overlooked by the assessing officer further the assessing officer .....

Sujan Singh Bundela Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2005)3SOT491Agra

..... the assessing officer supported the fact that appellants had substantial agricultural income arguing that the estimate made by the assessing officer was without any basis it was desired that agricultural ..... extent of agricultural activity of the assessee in the year under consideration and thereafter estimate the possible extent of agricultural income generated from the specific lands of which the .....

Nokia Service Centre C/O Zulu Trading Co. (P) Ltd. Vs. R.K. Chopra

Court: Union Territory Consumer Disputes Redressal Commission UT Chandigarh

..... the appellant as service charges or as charges for preparing an estimate for repair of mobile handset no 8210 make nokia the grievance ..... sometimes dead is the observation of the complainant and estimate confirmed had been written as per the customers instruction to ..... undertake repair of the handset only after confirming the estimate the words estimate confirmed on 9 6 2003 had been written by .....