Estimation - Year 2005 - Judgments

May 27 2005 (TRI)

Timraj Singh Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Meerut

Decided on: May-27-2005

Reported in: (2006)99TTJNULL252

..... assessee submitted that the learned cit a was not justified in estimating the income from dairy business according to the learned counsel ..... adjudication 42 ground no 2 this ground is directed against the estimate of income from dairy business at rs 70 000 after ..... statement of the assessee and other material for making estimate in our opinion this estimate is not based on sound footing hence following .....

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May 31 2005 (TRI)

Assistant Commissioner of Income Vs. Dr. (Mrs.) Sharda Adhalkha

Court: Income Tax Appellate Tribunal ITAT Amritsar

Decided on: May-31-2005

Reported in: (2005)95TTJ(Asr.)643

..... documents could be taken into account it was submitted that the estimation of income by multiplying results of seized documents with the ..... here also the learned departmental representative submitted that the ao had estimated the income only for two assessment years based on the ..... could be made but where there is a material such estimation can be made however the position has materially changed after .....

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May 30 2005 (TRI)

Binny Limited Vs. the Acwt, Jt. Cwt, Special Range Vi

Court: Income Tax Appellate Tribunal ITAT Chennai

Decided on: May-30-2005

Reported in: (2006)280ITR179(Chennai)

..... income tax appeals erred in confirming the rejection of rent capitalization method and adoption of estimated market value for valuation of the above mentioned properties d the commissioner of income ..... lands appurtenant thereto and used as factories canteens administrative office and work place at the estimated market value b the appellant submits that the assets having been used for industrial .....

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Dec 30 2005 (TRI)

Assistant Commissioner of Income Vs. Smr Cotton Mills (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Chennai

Decided on: Dec-30-2005

Reported in: (2006)100TTJ(Chennai)594

..... income it is significant that the company assessees have been estimating the total income after providing for the deductions admissible ..... tax all assessees including companies are required to make an estimate of their current income even before the introduction of ..... provisions of section 115j of the act companies had been estimating their total income after providing deductions admissible under the .....

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Mar 31 2005 (HC)

Government of A.P. and ors. Vs. Sri Rama Engineering Constructions (En ...

Court: Andhra Pradesh

Decided on: Mar-31-2005

Reported in: 2005(3)ALD281; 2005(4)ALT26

..... increase of the amount of contract different items of works were included in the tender estimates with reference to the requirements indicated in the bidding documents it also indicated quantities of ..... the case of the respondents is that this extraordinary and disproportionate excess work from the estimated quantity is not governed by the rate agreed clause 32 would be applicable and employer .....

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May 30 2005 (TRI)

Binny Ltd. Vs. Asstt. Cwt, Central Circle Ii(4)

Court: Income Tax Appellate Tribunal ITAT Chennai

Decided on: May-30-2005

Reported in: (2005)96ITD500(Chennai)

..... assessing officer with a direction to follow same directions ground no 2 the assessing officer estimated the value of properties situate at chhidingstone house bangalore rother house bangalore and strethern ..... appurtenant thereto and used as factories canteens administrative office and work place at the estimated market value b the appellant submits that the assets having been used for industrial .....

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Mar 30 2005 (TRI)

Joint Commissioner of Income Tax Vs. Vxl (India) Ltd.

Court: Income Tax Appellate Tribunal ITAT Amritsar

Decided on: Mar-30-2005

Reported in: (2005)94TTJ(Asr.)513

..... purely on the basis of assumptions and presumptions and on estimate basis there is no evidence or material available with the ..... books of account does not satisfactorily compare with the yield as estimated by the assessing authority for the previous year is no ..... assessee had concealed its income here also addition was made on estimated basis without their being any concrete evidence of concealment of .....

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Jun 24 2005 (TRI)

Vengat Bava Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Jun-24-2005

Reported in: (2006)6SOT434(Coch.)

..... agricultural land and found that the agricultural produce from coconut trees was very meagre he estimated agricultural income as per his inspection and came to a conclusion that the probable income ..... purpose of cash flow statement 7 your appellant while preparing the cash flow statement and estimating the income for relevant previous years has taken certain credits from his brother and certain .....

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Jul 22 2005 (HC)

Smt. Renu Bali Vs. Delhi Development Authority

Court: Delhi

Decided on: Jul-22-2005

Reported in: 128(2006)DLT204

..... either expressly or by necessary implication on the contrary clause 14 thereof says that the estimated prices mentioned in the brochure are illustrative and are subject to revision modification depending ..... contention by making a reference to a similar clause in the contract that the estimated prices mentioned in the brochure are illustrative and are subject to revision modification depending .....

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Jan 24 2005 (TRI)

Rajendra Shivchand Gupta Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jan-24-2005

Reported in: (2005)93TTJ(Ahd.)743

..... maintain stock details in the absence of such details the ao has correctly made the estimation the learned departmental representative relied upon the following decisions i manharlal katurchand chokshi v ..... proper reasons and evidences looking to the peculiar circumstances facts of the case wherein estimation of stock is arbitrary and on suspicious circumstances admitted position of facts that all .....

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