159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram

48 Taxmann.com 14High Court2014#5066 most cited

What is 159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram authority for?

An addition cannot be made under section 69C for unexplained expenditure if the on-money/unaccounted receipts have already been considered as revenue receipts, as this would constitute double addition.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v Gobind Ram · section 69C · on-money receipts · revenue receipts · double addition · unexplained expenditure · cash credits · section 143(3) · section 132(4)

Sections most often in play

Section 143(3)Section 132(4)Section 147Section 28Section 37(1)Section 40(A)(3)Section 69CSection 132

Issues it is cited on

on-moneysection 28section 132(4)assistant commissionersection 69section 132transferpersonsection 143(3)total incomebusinessdocument

Judgments citing 159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram

Puradakoppalu Battegowda Karigowda, Mandya vs. Deputy Commissioner of Income Tax, Central Circle, Mysuru

In the result, the appeals are allowed in favour of the assessee

ITA 1023/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 Feb 2023AY 2018-19

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: S/Shri K.R. Vasudevan & Ankur Pai, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 131Section 132Section 143(3)Section 153ASection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 1021 to 1024/Bang/2022 Assessment years : 2016-17 to 2019-20 Puradakoppalu Battegowda Karigowda, Vs. The Deputy Commissioner PWD Contractor, of Income Tax, Puradakoppalu Dudda Hobli, Central Circle, Mudagandur Post, Mandya. Mysuru. PAN : AHLPK 6049B ASSESSEE RESPONDENT Assessee by : S/Shri K.R. Vasudevan & Ankur Pai, Advocates Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2023 Date of Pronouncement : 09.02.2023 O R…

Puradakoppalu Battegowda Karigowda, Mandya vs. Deputy Commissioner of Income Tax, Central Circle, Mysuru

In the result, the appeals are allowed in favour of the assessee

ITA 1022/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Feb 2023AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: S/Shri K.R. Vasudevan & Ankur Pai, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 131Section 132Section 143(3)Section 153ASection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 1021 to 1024/Bang/2022 Assessment years : 2016-17 to 2019-20 Puradakoppalu Battegowda Karigowda, Vs. The Deputy Commissioner PWD Contractor, of Income Tax, Puradakoppalu Dudda Hobli, Central Circle, Mudagandur Post, Mandya. Mysuru. PAN : AHLPK 6049B ASSESSEE RESPONDENT Assessee by : S/Shri K.R. Vasudevan & Ankur Pai, Advocates Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2023 Date of Pronouncement : 09.02.2023 O R…

Puradakoppalu Battegowda Karigowda, Mandya vs. Deputy Commissioner of Income Tax, Central Circle, Mysuru

In the result, the appeals are allowed in favour of the assessee

ITA 1021/BANG/2022[2016-17]Status: DisposedITAT Bangalore09 Feb 2023AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: S/Shri K.R. Vasudevan & Ankur Pai, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 131Section 132Section 143(3)Section 153ASection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 1021 to 1024/Bang/2022 Assessment years : 2016-17 to 2019-20 Puradakoppalu Battegowda Karigowda, Vs. The Deputy Commissioner PWD Contractor, of Income Tax, Puradakoppalu Dudda Hobli, Central Circle, Mudagandur Post, Mandya. Mysuru. PAN : AHLPK 6049B ASSESSEE RESPONDENT Assessee by : S/Shri K.R. Vasudevan & Ankur Pai, Advocates Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2023 Date of Pronouncement : 09.02.2023 O R…