RAJESH KUMAR Vs. DY C I T
LAWS(SC)-2006-11-187
SUPREME COURT OF INDIA
Decided on November 01,2006

RAJESH KUMAR Appellant
VERSUS
D.C.I.T. Respondents


Referred Judgements :-

H.L.TREHAN AND OTHERS V. UNION OF INDIA AND OTHERS [REFERRED TO]
A K KRAIPAK VS. UNION OF INDIA [REFERRED TO]
CHANDRA BHAVAN BOARDING AND LODGING BANGALORE THE ALL MYSORE HOTELS AND ASSOCIATION VS. STATE OF MYSORE [REFERRED TO]
S L KAPOOR VS. JAGMOHAN [REFERRED TO]
SWADESHI COTTON MILLS NATIONAL TEXTILE CORPORATION UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
ABDUL REHMAN ANTULAY ABDUL REHMAN ANTULAY VS. UNION OF INDIA [REFERRED TO]
T SHEPHARD VS. UNION OF INDIA [REFERRED TO]
RAIPUR DEVELOPMENT AUTHORITY AND VS. CHOKHAMAL CONTRACTORS [REFERRED TO]
PRAGATI SAHAKARI BANK BARODA VS. RAMNIKBHAI DAHYA BAI BARODA [REFERRED TO]
INDIA CEMENT LIMITED VS. UNION OF INDIA [REFERRED TO]
S N MUKHERJEE VS. UNION OF INDIA [REFERRED TO]
DELHI TRANSPORT CORPORATION VS. D T C MAZDOOR CONGRESS ANB [REFERRED TO]
UPTRON INDIA LIMITED VS. SHAMMI BHAN [REFERRED TO]
HAJI ABDUL SHAKOOR AND COMPANY VS. UNION OF INDIA [REFERRED TO]
CANARA BANK VS. DEBASIS DAS [REFERRED TO]
DELHI FARMING AND CONSTRUCTION PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX DELHI [REFERRED TO]
RAJENDRA CONSTRUCTION COMPANY VS. MAHARASHTRA HOUSING AND AREA DEVELOPMENT AUTHORITY [REFERRED TO]
S B P AND CO VS. PATEL ENGINEERING LTD [REFERRED TO]
V C BANARAS HINDU UNIVERSITY VS. SHRIKANT [REFERRED TO]
RELIANCE INDUSTRIES LTD VS. DESIGNATED AUTHORITY [REFERRED TO]
YUM RESTAURANTS INDIA PVT LTD VS. COMMISSIONE R OF INCOME TAX DELHI [REFERRED TO]
PEERLESS GENERAL FINANCE AND INVESTMENT CO LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [REFERRED TO]
BATA INDIA LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
West Bengal State Co operative Bank LTD VS. Joint Commissioner of Income tax [REFERRED TO]
ATLAS COPCO (INDIA) LTD VS. V.S. SAMUEL, ASSISTANT COMMISSIONER OF INCOME TAX [REFERRED TO]



Cited Judgements :-

KITCO LTD. VS. STATE OF U.P. [LAWS(ALL)-2019-8-288] [REFERRED TO]
NSOFT (INDIA) SERVICES PVT. LTD. VS. PURVANCHAL VIDHYUT VITARAN NIGAM LTD. [LAWS(ALL)-2022-9-78] [REFERRED TO]
BELI RAM VS. HIMACHAL ROAD TRANSPORT CORPORATION AND ANR [LAWS(HPH)-2009-8-43] [REFERRED]
COMMISSIONER OF INCOME TAX VS. SUBBOJI RAO C. H. [LAWS(KAR)-2013-3-134] [REFERRED TO]
ASHOK KUMAR GUPTA AND OTHERS VS. UNION OF INDIA THROUGH SECRETARY AND OTHERS [LAWS(HPH)-2012-5-291] [REFERRED TO]
KAREM SIVAJEE VS. J.PRASAD BABU & ORS. [LAWS(APH)-2017-1-4] [REFERRED TO]
ADITYA EDUCATIONAL SOCIETY VS. UNION OF INDIA [LAWS(APH)-2014-1-2] [REFERRED TO]
SADANA ELECTRIC STORES VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2013-7-157] [REFERRED TO;]
PATEL HARDIKKUMAR JAGDISHBHAI VS. STATE OF GUJARAT THROUGH SECRETARY [LAWS(GJH)-2008-11-173] [REFERRED TO]
PR. COMMISSIONER OF INCOME TAX-1 VS. VILSON PARTICLE BOARD INDUSTRIES LTD. [LAWS(BOM)-2020-1-259] [REFERRED TO]
XAVIER'S INSTITUTE OF MANAGEMENT VS. STATE OF ORISSA [LAWS(ORI)-2011-11-7] [REFERRED TO]
KOTHARI FILAMENTS VS. COMMISSINER OF CUSTOMS PORT KOLKATA [LAWS(SC)-2008-12-153] [REFERRED TO]
DELHI DEVELOPMENT AUTHORITY VS. UNION OF INDIA [LAWS(SC)-2007-10-141] [REFERRED TO]
RAMCHANDRA MURARILAL BHATTAD VS. STATE OF MAHARASHTRA [LAWS(SC)-2006-12-63] [REFERRED TO]
PREMLATA SHRIVASTAVA VS. PROJECT OFFICER [LAWS(MPH)-2013-3-16] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VS. GAURAV PHARMA LIMITED [LAWS(P&H)-2018-8-174] [REFERRED TO]
D NAGARAJAN VS. CHIEF REGIONAL MANAGER [LAWS(MAD)-2008-2-318] [REFERRED TO 15.]
J JOSHUVA VS. REVENUE DIVISIONAL OFFICER [LAWS(MAD)-2011-2-301] [REFERRED TO]
DISTRICT COLLECTOR AND INSPECTOR OF DISTRICT PANCHAYAT VILLUPURAM DISTRICT VS. DEVI PARASURAMAN [LAWS(MAD)-2009-8-415] [REFERRED TO]
U. LIKE PROMOTERS (P) LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2007-4-213] [REFERRED TO]
AT & T COMMUNICATION SERVICES INDIA (P) LTD. VS. COMMISSIONER OF INCOME TAX-I [LAWS(DLH)-2014-2-136] [REFERRED TO]
LARSEN & TOUBRO LTD. VS. COMMISSIONER OF VALUE ADDED TAX [LAWS(DLH)-2014-2-293] [REFERRED TO]
DLF LTD. VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(DLH)-2014-3-320] [REFERRED TO]
SARITA JINDAL VS. CHIEF COMMISSIONER OF INCOME TAX [LAWS(ALL)-2010-3-287] [REFERRED TO]
VIJAY KUMAR ARYA VS. BOARD OF TRUSTEES [LAWS(CAL)-2007-10-28] [REFERRED TO]
BIDHANNAGAR SALT LAKE WELFARE ASSON VS. CENTRAL VALUATION BOARD [LAWS(SC)-2007-5-191] [RELIED ON]
V K ASHOKAN VS. ASST EXCISE COMMNR [LAWS(SC)-2009-3-7] [REFERRED TO]
S.V. SHAH VS. HIGH COURT OF GUJARAT [LAWS(GJH)-2014-7-112] [REFERRED TO]
A K AGENCIES VS. NORTHERN COALFIELDS LTD [LAWS(MPH)-2017-9-114] [REFERRED TO]
BHOPAL CO-OPERATIVE CENTRAL BANK VS. STATE OF M.P. [LAWS(MPH)-2021-4-47] [REFERRED TO]
RAI BAHADUR NARAIN SINGH SUGAR MILLS CO. LTD VS. STATE OF UTTARAKHAND [LAWS(UTN)-2019-7-34] [REFERRED TO]
PARISHRAM CONSTRUCTION VS. BARWALA NAGAR PALIKA [LAWS(GJH)-2022-6-881] [REFERRED TO]
B MANJULA VS. DISTRICT COLLECTOR, CIVIL SUPPLIES, KURNOOL [LAWS(APH)-2014-11-114] [REFERRED TO]
ARUN MAMMEN VS. U O I [LAWS(MAD)-2018-2-273] [REFERRED TO]
ASSOCIATION OF PRIVATE DENTAL AND MEDICAL COLLEGES VS. STATE OF M P [LAWS(MPH)-2009-5-42] [REFERRED TO]
AMRIT LAL MANGAL AND ORS. VS. THE UNION OF INDIA AND ORS. [LAWS(P&H)-2015-8-158] [REFERRED TO]
JAYANTA KUMAR GOSWAMI VS. GOVERNING BODY OF AKHANDALAMANI COLLEGE (+2), BETALIGAON [LAWS(ORI)-2014-7-71] [REFERRED TO]
KONDAMUDI BENERJEE VS. REVENUE DIVISIONAL OFFICER ONGOLE [LAWS(APH)-2010-12-84] [REFERRED TO]
MACHANI NAGARAJU VS. COMMISSIONER OF ENDOWMENTS [LAWS(APH)-2014-6-35] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED VS. GOVERNMENT OF NCT OF DELHI AND ORS. [LAWS(DLH)-2016-4-15] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. S S OFFSHORE PVT LTD [LAWS(BOM)-2017-12-257] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(ALL)-2013-4-11] [REFERRED TO]
SUNIL CHANDRA DEY VS. STATE OF WEST BENGAL [LAWS(CAL)-2007-10-42] [REFERRED TO]
SWAPAN KUMAR NAYAK VS. EGRA MUNICIPALITY [LAWS(CAL)-2008-2-5] [REFERRED TO]
HEIRS AND LEGAL REPRESENTATIVES OF LATE LAXMANBHAI S. PATEL VS. COMMISSIONER OF INCOME TAX [LAWS(GJH)-2008-7-287] [REFERRED TO]
M/S MALLU AND TALDA DEVELOPERS VS. THE INSPECTOR GENERAL OF REGISTRATION AND CONTROLLER OF STAMPS [LAWS(BOM)-2016-11-41] [REFERRED TO]
RAJESH KUMAR VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2009-4-315] [REFERRED TO]
RAMSINH MEGHRAJJI JADEJA VS. GUJARAT STATE POLICE HOUSING CORPORATION LTD. [LAWS(GJH)-2022-6-1752] [REFERRED TO]
V D S R RE ROLLING MILL VS. SPECIAL COMMISSIONER [LAWS(MAD)-2012-7-354] [REFERRED]
M NATARAJAN VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2012-7-570] [REFERRED]
BASTAR PARIVAHAN SANGH JAGDALPUR VS. STATE OF CHHATTISGARH AND OTHER [LAWS(CHH)-2017-9-61] [REFERRED TO]
MADHYA PRADESH AUDYOGIK KENDRA VIKAS NIGAM VS. PRINCIPAL COMMISSIONER OF INCOME TAX [LAWS(MPH)-2020-11-74] [REFERRED TO]
RAJAM INDUSTRIES P LTD VS. DEPUTY COMMERCIAL TAX OFFICER [LAWS(MAD)-2010-6-16] [REFERRED TO]
PRAKASH CHAND NAHTA VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-2008-2-97] [REFERRED TO]
SODHA PARMAR KANTIBHAI MANIBHAI VS. STATE OF GUJARAT [LAWS(GJH)-2022-8-793] [REFERRED TO]
TRADE WELL VS. INDIAN BANK [LAWS(BOM)-2007-4-52] [REFERRED TO]
HIND SAMACHAR LTD. VS. ASSTT. COMMISSIONER OF INCOME TAX AND ANR. [LAWS(P&H)-2010-8-147] [REFERRED TO]
T O ALEYAS S/O LATE KURUVILLA UNITTAN VS. INSTITUTE OF CHARTERED ACCOUNTS OF INDIA [LAWS(KER)-2012-5-173] [REFERRED TO]
ABDUL KUDDUS VS. UNION OF INDIA [LAWS(SC)-2019-5-80] [REFERRED TO]
CHAVVA SATYA KRISHNA VS. STATE OF AP [LAWS(APH)-2010-4-97] [REFERRED TO]
M GOVINDA RAO VS. A P STATE WAKF BOARD HYDERABAD [LAWS(APH)-2007-12-11] [REFERRED TO]
DELHI SIKH GURUDWARA MANAGEMENT COMMITTEE VS. MOHINDER SINGH MATHARU [LAWS(DLH)-2010-7-194] [REFERRED TO]
DELHI DEVELOPMENT AUTHORITY VS. UOI [LAWS(DLH)-2012-9-233] [REFERRED TO]
GAURI PATI UDYOG VS. THE INCOME TAX OFFICER-3(2) AND ORS. [LAWS(ALL)-2015-5-284] [REFERRED TO]
J M J ESSENTIAL OIL COMPANY VS. COMMISSIONER OF INCOME TAX, SHIMLA [LAWS(HPH)-2018-11-67] [REFERRED TO]
LAXMI TRANSMISSIONS PRIVATE LIMITED VS. STATE OF UP [LAWS(ALL)-2014-2-189] [REFERRED TO]
K.M. SUGAR MILLS LTD VS. COMMISSIONER OF INCOME TAX (CENTRAL) [LAWS(ALL)-2012-4-232] [REFERRED TO]
ATS INFRASTRUCTURE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(ALL)-2012-12-17] [REFERRED TO]
IRSHAD HUSAIN VS. UNION OF INDIA [LAWS(CA)-2014-9-53] [REFERRED TO]
NEW JANTA SRA CHS LTD. VS. STATE OF MAHARASHTRA [LAWS(BOM)-2019-9-183] [REFERRED TO]
NADIPPISAI PULAVAR VS. UNION OF INDIA [LAWS(MAD)-2010-6-275] [REFERRED TO]
CHANDRAGIRI CONSTRUCTION COMPANY VS. INCOME TAX SETTLEMENT COMMISSION [LAWS(MAD)-2011-3-60] [REFERRED TO]
GOUTAM DEBNATH VS. HONOURABLE HIGH COURT OF TRIPURA [LAWS(TRIP)-2019-9-76] [REFERRED TO]
HOUSING AND URBAN DEVELOPMENT CORPORATION LIMITED VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(DLH)-2017-7-83] [REFERRED TO]
DARNASI PERAIAH VS. THE DISTRICT COLLECTOR (CS), PAKISTAN DISTRICT AND ORS. [LAWS(APH)-2015-7-13] [REFERRED TO]
RAMINENI SAMBASIVARAO VS. GOVERNMENT OF A P [LAWS(APH)-2008-9-135] [REFERRED TO]
NEESA LEISURE LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2013-5-163] [REFERRED TO]
DASHARATHSINH BABUJI GOHIL VS. GUJARAT RAJYA KHADI GRAMODHYOG BOARD THRO MEMBER SECRETARY [LAWS(GJH)-2013-11-129] [REFERRED TO]
VLS FINANCE LTD VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2006-12-84] [REFERRED TO]
Vimla Devi VS. State of Himachal Pradesh [LAWS(HPH)-2010-6-50] [REFERRED TO]
DELHI SIKH GURUDWARA MANAGEMENT COMMITTEE VS. MOHINDER SINGH MATHARU [LAWS(DLH)-2012-9-132] [REFERRED TO]
SINE FINE ADVERTISING PVT. LTD VS. MUNICIPAL CORPORATION OF BRIHAN MUMBAI [LAWS(BOM)-2023-2-146] [REFERRED TO]
PURVANG MEHTA VS. GUJARAT SECONDARY AND HIGHER SECONDARY BOARD [LAWS(GJH)-2007-3-117] [REFERRED TO]
U.P. PROJECTS CORPORATION LTD VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2013-4-200] [REFERRED TO]
PADAM SHREE GAS SERVICE PROPRIETOR ASHISHA AGARWAL VS. INDIAN OIL CORPORATION [LAWS(ALL)-2011-12-491] [REFERRED]
HONDA SIEL CARS INDIA LTD VS. INCOME-TAX OFFICER INTERNATIONAL TAXATION NOIDA [LAWS(ALL)-2011-5-289] [REFERRED TO]
PRABIR KUMAR BAIDYA VS. UNION OF INDIA [LAWS(CAL)-2022-1-68] [REFERRED TO]
S.K. TRADERS VS. ADDITIONAL COMMISSIONER [LAWS(ALL)-2007-7-238] [REFERRED TO]
SYED MADADGAR HUSAIN RIZVI VS. STATE OF U P [LAWS(ALL)-2007-8-109] [REFERRED TO]
VIMAL ORGANICS LTD VS. STATE OF U P [LAWS(ALL)-2008-2-109] [REFERRED TO]
SURBHI ARMOURING INCORPORATION VS. STATE OF PUNJAB AND ORS. [LAWS(P&H)-2014-7-832] [REFERRED TO]
SIEMENS LTD VS. STATE OF MAHARASHTRA [LAWS(SC)-2006-12-43] [REFERRED TO]
GANTA JAI KUMAR VS. STATE OF TELANGANA [LAWS(TLNG)-2020-5-5] [REFERRED TO]
DIAMOND CEMENT (PROP MYSORE CEMENT LIMITED) VS. STATE OF UTTARAKHAND [LAWS(UTN)-2009-6-42] [REFERRED TO]
SONI MEDICALS LTD. VS. THE UNION OF INDIA THROUGH COMMISSIONER CUSTOMS NEW DELHI [LAWS(RAJ)-2018-2-259] [REFERRED TO]
FALCON MARINE EXPORTS LTD. VS. UNION OF INDIA [LAWS(ORI)-2011-2-49] [REFERRED TO]
COAL MINES OFFICER'S ASSOCIATION VS. CHAIRMAN-CUM-MANAGING DIRECTOR [LAWS(ORI)-2012-10-3] [REFERRED TO]
PEPSICO INDIA HOLDINGS P LTD VS. STATE OF KERALA [LAWS(SC)-2009-5-193] [REFERRED TO]
BABITA LILA & ANOTHER VS. UNION OF INDIA [LAWS(SC)-2016-8-55] [REFERRED TO]
VLS FINACNE LTD. & ANR VS. COMMISSIONER OF INCOME TAX & ANR [LAWS(SC)-2016-4-37] [REFERRED TO]
GOOD VALUE MARKETING COMPANY LTD VS. MONTEX CORPORATION [LAWS(BOM)-2009-1-50] [REFERRED TO]
ACIT VS. SERAJUDDIN & CO. [LAWS(ORI)-2023-3-39] [REFERRED TO]
L RAMESH VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2010-12-59] [REFERRED TO]
U.P. SAMAJ KALYAN NIRMAN NIGAM LTD VS. COMMISSIONER OF INCOME TAX-II, LUCKNOW [LAWS(ALL)-2013-5-5] [REFERRED TO]
RAJEEV KUMAR VS. UNION OF INDIA [LAWS(JHAR)-2012-3-20] [REFERRED TO]
PATEL TULSIBEN AMBALAL VS. STATE OF GUJARAT [LAWS(GJH)-2008-8-100] [REFERRED TO]
MOHAN STEEL LIMITED VS. COMMISSIONER, TRADE TAX [LAWS(ALL)-2006-12-204] [REFERRED TO]
MORIROKU UT INDIA PVT. LTD VS. STATE OF U.P. [LAWS(ALL)-2007-4-400] [REFERRED TO]
MOHD FARHAN A. SHAIKH VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(BOM)-2021-3-120] [REFERRED TO]
SAHARA INDIA (FIRM) VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-2006-12-109] [REFERRED TO]
RAM SEWAK MISHRA VS. STATE OF M.P. [LAWS(MPH)-2017-7-106] [REFERRED TO]
ZOOM DEVELOPERS PVT. LTD VS. STATE OF KERALA [LAWS(KER)-2008-12-56] [REFERRED TO]
SIMPLEX INFRASTRUCTURES LTD. VS. STATE OF KERALA [LAWS(KER)-2016-12-15] [REFERRED TO]
GIRISHBHAI NARANBHAI PATEL HUF VS. INSPECTING OFFICER [LAWS(GJH)-2020-9-120] [REFERRED TO]
INDIAN OIL CORPORATION LTD. VS. PRABIR KUMAR BAIDYA [LAWS(CAL)-2023-5-40] [REFERRED TO]
HARI OM JINDAL VS. CHIEF COMMISSIONER OF INCOME TAX [LAWS(ALL)-2010-3-344] [REFERRED TO]
HAFIZ ATAULLAH ANSARI VS. STATE OF U P [LAWS(ALL)-2010-10-69] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. A.K. BANSAL (INDIVIDUAL) [LAWS(ALL)-2013-4-85] [REFERRED TO]
SWAPAN KUMAR NAYAK VS. EGRA MUNICIPALITY [LAWS(CAL)-2007-3-37] [REFERRED TO]
ASHOK KUMAR DAS VS. NATIONAL INSTITUTE OF HOMOEOPATHY [LAWS(CAL)-2009-9-59] [REFERRED TO]
KARA CARPETS VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2014-1-277] [REFERRED TO]
SAHARA INDIA FINANCIAL CORPORATION LTD. VS. COMMISSIONER OF INCOME TAX DELHI [LAWS(DLH)-2017-8-119] [REFERRED TO]
NIKUNJ SURESHBHAI KOTESHA VS. SAURASHTRA UNIVERSITY [LAWS(GJH)-2007-3-1] [REFERRED TO]
ASSOCIATION OF UNIFIED TELE SERVICES PROVIDERS VS. UNION OF INDIA [LAWS(SC)-2014-4-48] [REFERRED TO]
ARUN TYAGI VS. ELECTION COMMISSION OF INDIA [LAWS(DLH)-2011-4-48] [REFERRED TO]
PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY, NIGADI AND ORS. VS. STATE OF MAHARASHTRA AND ORS. [LAWS(BOM)-2015-11-9] [REFERRED TO]
HARI TRADING CORPORATION VS. BANK OF BARODA [LAWS(BOM)-2015-2-341] [REFERRED TO]
RAMJEE POWER CONSTRUCTION LTD. VS. UNION OF INDIA [LAWS(JHAR)-2012-3-196] [REFERRED TO]
GHANSHYAM SINGH VS. STATE OF U.P. THRU SECY. AND OTHERS [LAWS(ALL)-2011-11-387] [REFERRED TO]
PUSHPA SAHU, W/O GANESH SAHU VS. STATE OF CHHATTISGARH, THROUGH SECRETARY [LAWS(CHH)-2017-2-55] [REFERRED TO]
VIRANI ENTERPRISE VS. STATE OF GUJARAT [LAWS(GJH)-2022-5-219] [REFERRED TO]
SAHITYA MUDRANALAYA PRIVATE LIMITED VS. ADDITIONAL DIRECTOR GENERAL [LAWS(GJH)-2020-1-183] [REFERRED TO]
STATE OF HARYANA VS. INDIAN HARDWARE INDUSTRIES LIMITED [LAWS(P&H)-2020-3-154] [REFERRED TO]
SMT. ARCHANA VS. STATE OF M.P. AND OTHERS [LAWS(MPH)-2018-6-130] [REFERRED TO]
Rajashree Samal VS. State of Orissa [LAWS(ORI)-2008-7-62] [REFERRED TO]
U.K. MAHAPATRA AND CO. VS. INCOME TAX OFFICER [LAWS(ORI)-2008-10-39] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted.
(2.)Appellant No. 1 is a proprietory concern. It is an assessee under the Income Tax Act, 1961 (for short "the Act"). A raid was conducted in their premises on 18.12.2002. Some documents including their books of accounts were seized; a few of which were in the hard disk of the computer. They upon seizure all through remained in possession of the respondents. Assessment was under the law required to be completed within a period of two years. A notice was issued under Section 158BC of the Act by the Deputy Commissioner of Income Tax, Central Circle 18 requiring the appellants to submit return of undisclosed income for the block period of ten years pursuant whereto returns were filed. A notice was issued under Section 142(1) of the Act. Questionnaire was issued on 1.11.2004. On 22.11.2004, the Deputy Commissioner decided to proceed first with the assessment proceedings under Section 158BC of the Act in the case of three individuals, viz., Smt. Sushila Rani, Smt. Sunayana Prabhakar and Smt. Sunanda Prabhakar as also two companies, viz., M/s. Daily Agro Milk Food (P) Ltd. and M/s. Sushila Milk Specialities (P) Ltd. The said questionnaire was responded to. Affidavits were also filed before the Deputy Commissioner on behalf of M/s. Sushila Milk Specialities (P) Ltd.
(3.)By a letter dated 23.11.2004, the Deputy Commissioner mooted a proposal for special audit in terms of Section 142(2A) of the Act to the Commissioner of Income Tax stating:
"There is no link between the business conducted by the assessee and books of account prepared for the purpose of filing return of income. Two sets of books of accounts have been found for the same concern for the same financial year in two separate computers.

There have been numerous instances of transactions outside the books. Few of them are listed as under:..."



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