295 ITR 105 (Del) CIT v. Dharam Pal Prem

303 ITR 95High Court2008#862 most cited

What is 295 ITR 105 (Del) CIT v. Dharam Pal Prem authority for?

Statements recorded under Section 131 of the Act do not hold evidentiary value and cannot be relied upon to draw adverse inferences against the assessee, especially without corroborative evidence or proper enquiry.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT vs. Dharam Pal Prem Chand Ltd. · 295 ITR 105 · Section 131 · evidentiary value · adverse inference · lack of enquiry · hearsay evidence · corroborative evidence

Sections most often in play

Section 143(3)Section 147Section 132(4)Section 37(1)Section 133(6)Section 153ASection 69ASection 153C

Issues it is cited on

section 115adgaarsection 2(1a)section 2(1)section 66section 194qsection 153a proceedingssection 60section 63section 2(14)(iii)section 65section 115a

Judgments citing 295 ITR 105 (Del) CIT v. Dharam Pal Prem

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…0 ITR 178 (P&H) ( (ix) CIT & Anr. Vs. Land Development Corporation (2009) 316 ITR 328 (Kar) (x) CIT Vs. Rajesh Kumar (2008) 306 ITR 27 (Del) (xi) Heirs & LRs of Late Laxmanbhai S. Patel Vs. CIT (2009) 222 CTR (Guj) 138 (xii) CIT Vs. Pradeep Kumar Gupta (2008) 303 ITR 95 (Del) (xiii) CIT Vs. Dharam Pal Prem Chand Ltd. (2007) 295 ITR 105 (Del) (xiv) CIT Vs. A.N. Dyaneswaran (2008) 297 ITR 135 (Mad) (xv) CIT Vs. S.M Aggarwal 292 ITR 43 (xvi) Straptex India (P) Ltd. Vs. DCIT [2003] 84 ITD 320 (Mum) (xvii) R.W. Promotions (P.) Ltd. v. Asstt. CIT [2015] 61 taxmann.com 54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v…

The Principal Commissioner vs. M/S Obulapuram Mining

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

…or the respondent/assessee has taken us through the impugned order passed by the ITAT in ITA No.653(B)/2015 relating to the decisions in the cases of CIT Vs. 50 SMC Share Brokers Ltd., reported in 288 ITR 345 & CIT Vs. Pradeep Kumar Gupta, reported in 303 ITR 95. 46.These are the reliances facilitated relating to the impugned order which is challenged in this appeal by the appellants/revenue. Further, addition has been made mainly on the basis of the sworn statement under Section 131 of Mr. R.Gangadhar. Thereafter, enquiries were made from various banks namely HDFC Bank Ballari, Axis Bank Ballari, P…

ACIT, Central Circle-19, New Delhi vs. M/S K.R. Pulp & Papers Ltd, New Delhi

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR
Section 132Section 143(3)Section 147Section 80I

…). 3. CIT vs. SMC Share Broker Limited 288 ITR 345 (Del.). 28 ITA.No.5064/Del./2017 M/s. K.R. Pulp and Papers Ltd., New Delhi. 4. CIT vs. S.M. Aggarwal 293 ITR 43 (Del). 5. CIT vs. Dharam Pal Prem Chand Ltd. 295 ITR 105 (Del). 6. CIT vs. Pradeep Kumar Gupta 303 ITR 95 (Del) 7. CIT vs. Ashwani Gupta 322 ITR 396 (Del) 8. CIT v Sunil Aggarwal 379 ITR 367 (Del) 9. Roger Enterprise Ltd vs. CIT 382 ITR 639 (Del) 10. Ms. Farrah Marker vs. Income Tax Officer, ITA.No.3801/Mum/20111 dated 27.04.2016. 11. Ms. Malti Ghan Shyambhai Patadia vs. ITO ITA.No.3400/Ahd/2015 dated 06.02.2017. 12. M/s Rainbow International (P) Ltd…

Raghav Softech Pvt Ltd, New Delhi vs. ITO Ward - 20(4), New Delhi

The appeal of the assessee is allowed for statistical purpose

ITA 7127/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. Vs Ito Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi Aaecr2527G Appellant Respondent Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 03.01.2022 Date Of Pronouncement 18.01.2022

Section 147Section 148Section 69

…itical burden u/s 148 of the Act to bring home the material that income has escaped assessment without which assessee cannot be asked to prove negative. For this reference may be made to sagacious observations of Hon'ble Delhi high court in Pardeep Gupta case 303 ITR 95. If this primary burden u/s 148 lying on AO remains un- 22 discharged then in my considered opinion entire proceedings shall crumble (refer latin maxin sublato fundamento cadit opus meaning once foundation falls super structure falls) . In present case A.O till end has not brought on records the statement of much less offered their cross examinat…

ACIT, Central Circle- 13, New Delhi vs. Jpm Tools Ltd., New Delhi

ITA 7281/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jpm Tools Ltd., New Delhi

ITA 7280/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle-13, New Delhi vs. Jjf Casting Ltd (Formerly Known As Jpm Renewable Energy Ltd), Delhi

ITA 7278/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6639/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, CC- 13, New Delhi vs. Jay Ace Technologies Ltd., New Delhi

ITA 6638/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jay Nikki Industries Ltd., New Delhi

ITA 6635/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6630/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6629/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6628/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6627/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6626/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6625/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6624/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6623/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6622/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal report. Thus, reliance is placed on the following judgments on the proposition that, when no appropria…

Shri Bhupinder Kumar Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…s DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also relied by learned CIT (A) have been received/ recorded in March 2011 i.e, prior to issuance of notice…