3. Jaspal Singh v. CIT P & H High Court

290 ITR 306High Court2007#11104 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also reported as

158 Taxmann 306

Sections most often in play

Section 133(6)Section 144BSection 147Section 148Section 250Section 271(1)(c)Section 68Section 69C

Judgments citing 3. Jaspal Singh v. CIT P & H High Court

ITO 5(2)(1), MUMBAI, MUMBAI vs. MOKXA DIAMOND PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue bearing ITA No

ITA 2006/MUM/2024[2013-14]Status: DisposedITAT Mumbai18 Jun 2025AY 2013-14

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Bharat KumarFor Respondent: Shri Annavaram Kosuri SR.AR
Section 133(6)Section 144BSection 147Section 148Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORESHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITO 5(2)(1), Mumbai vs Mokxa Diamond Private Limited 6/2084, Off No. 101/c, 1stFloor R No.567, Aayakar Bhavan M.K. Road, Mumbai-400 020 Matruchaya Building, Rampura Main Road, Mahidharpura Surat Gujarat – 395 003 PAN : AAGCM1959H APPELLANT RESPONDENT Assessee by : Shri Bharat Kumar Respondent by : Shri Annavaram Kosuri SR.AR. Date of hearing : 11/06/2025 Date of pronouncement : 18/06/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the reven…

SUDHIR JAIN HUF,NEW DELHI vs. ITO, WARD- 25(1), NEW DELHI

In the result, all the 04 appeals of different assesses are dismissed

ITA 1741/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…njab & Haryana)/[2011] 334 ITR 287 (Punjab & Haryana) High Court affirmed findings of Assessing Officer and Commissioner (Appeals) holding that gift was not genuine 3. Jaspal Singh Vs. CIT P & H High Court 2006 (2007) 158 Taxman 306 (Punjab & Haryana)/[2007] 290 ITR 306 (Punjab & Haryana)/[2006] 205 CTR 624 (P & H) where assessee claimed to have received certain sum as giffs but failed to establish that donor had means and gift was genuine and was given out of natural love and affection, amount received as gift was correctly to be added to income of assessee 4. CIT Vs Anil Kumar Delhi High Court 2007 [2008] 167…

DAYA JAIN,NEW DELHI vs. ITO, WARD- 25(1), NEW DELHI

In the result, all the 04 appeals of different assesses are dismissed

ITA 1740/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…njab & Haryana)/[2011] 334 ITR 287 (Punjab & Haryana) High Court affirmed findings of Assessing Officer and Commissioner (Appeals) holding that gift was not genuine 3. Jaspal Singh Vs. CIT P & H High Court 2006 (2007) 158 Taxman 306 (Punjab & Haryana)/[2007] 290 ITR 306 (Punjab & Haryana)/[2006] 205 CTR 624 (P & H) where assessee claimed to have received certain sum as giffs but failed to establish that donor had means and gift was genuine and was given out of natural love and affection, amount received as gift was correctly to be added to income of assessee 4. CIT Vs Anil Kumar Delhi High Court 2007 [2008] 167…

SUSHMA JAIN,NEW DELHI vs. ITO, WARD- 25(1), NEW DELHI

In the result, all the 04 appeals of different assesses are dismissed

ITA 1739/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…njab & Haryana)/[2011] 334 ITR 287 (Punjab & Haryana) High Court affirmed findings of Assessing Officer and Commissioner (Appeals) holding that gift was not genuine 3. Jaspal Singh Vs. CIT P & H High Court 2006 (2007) 158 Taxman 306 (Punjab & Haryana)/[2007] 290 ITR 306 (Punjab & Haryana)/[2006] 205 CTR 624 (P & H) where assessee claimed to have received certain sum as giffs but failed to establish that donor had means and gift was genuine and was given out of natural love and affection, amount received as gift was correctly to be added to income of assessee 4. CIT Vs Anil Kumar Delhi High Court 2007 [2008] 167…

MEENU JAIN,NEW DELHI vs. ITO, WARD- 25(1), NEW DELHI

In the result, all the 04 appeals of different assesses are dismissed

ITA 1738/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…njab & Haryana)/[2011] 334 ITR 287 (Punjab & Haryana) High Court affirmed findings of Assessing Officer and Commissioner (Appeals) holding that gift was not genuine 3. Jaspal Singh Vs. CIT P & H High Court 2006 (2007) 158 Taxman 306 (Punjab & Haryana)/[2007] 290 ITR 306 (Punjab & Haryana)/[2006] 205 CTR 624 (P & H) where assessee claimed to have received certain sum as giffs but failed to establish that donor had means and gift was genuine and was given out of natural love and affection, amount received as gift was correctly to be added to income of assessee 4. CIT Vs Anil Kumar Delhi High Court 2007 [2008] 167…

THE ITO, WARD -2(2)(2),, SURAT vs. SMT. HANSABEN BIPIINKUMAR KOTHARI,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 613/AHD/2016[2012-13]Status: DisposedITAT Surat13 Dec 2019AY 2012-13

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.613/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, Vs. Smt.Hansaben Bipinkumar Kothari, Ward-2(2)(2), Surat. 806-C, Kanaknidhi Apartment, Timliawad, Nanpura, Surat. [Pan: Adgpk 1894 D] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh Sheth – Ca राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari – Cit-Dr

Section 131Section 143(1)

…s upon the assessee which has upheld in the following cases also :- • CIT Vs.W.J. Walker and Co. [1979] 117 ITR 690, 694 (Cal.) • Sajan Dasand Sons V. CIT [2003] 264 ITR 435 (Delhi) • Sumati Dayal Vs.CIT [1995] 214 ITR 801 (SC) and • Jaspal Singh V CIT [2006] 290 ITR 306 (P&H) • Dhanlaxmi Steel RE-rolling Mills 57 ITD 3612 (Hyd.) In view of the above facts, it is evident that the assessee could not discharge the onus of burden of the two persons from whom loan amount totaling to Rs.2,95,85,000/- (Rs.2,78,50,000 + Rs. 17,35,000) was taken by the assessee.” 7. On the other hand, the ld.Authorised Representative(AR)…

TITAN ENGINEERING CO. PVT. LTD., ,DURGAPUR vs. DCIT, CIRCLE - 1(2), KOLKATA

Appeal is partly allowed in above terms

ITA 2250/KOL/2018[2012-13]Status: DisposedITAT Kolkata17 May 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Titan Engineering Co. Pvt. V/S. Dcit, Circle-1(2), Ltd., Sanjibi Sarani, Aayakar Bhawan, P-7, 7Th Floor, Chowringhee Durgapur-713210 [Pan No.Aabct 4321 K] Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri H.V. Bhardwaj, Fca अपीलाथ" क" ओर से/By Appellant Shrishankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 07-05-2019 सुनवाई क" तार"ख/Date Of Hearing 17-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-1, Kolkata’S Order Dated 05.09.2018 Passed In Case No.18161/Cit(A)-1/Kol./Cir.-1(2)/2015-16, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. Learned Counsel Representing Assessee Does Not Press For First Substantive Ground Raised In The Instant Appeal Challenging Liquidated Damage Disallowance Of ₹85,099/- Made In Both The Lower Proceedings Keeping In Mind Smallness Of The Amount. 3. This First Substantive Ground Is Rejected As Not Pressed. 4. Next Comes The Estimated Ad Hoc Disallowance Of Site Expense Amounting To ₹4,74,241/- In Both The Lower Proceedings. The Cit(A)’S Detailed Discussion To This Effect Reads As Follows:-

Section 143(3)

…ass and Sons v. CIT [2003] 264 ITR 435 (Delhi) wherein the Hon'ble Delhi High Court held that mere identification and showing movement through banking channels is not sufficient. Similar view was taken in Sandeep Kumar v. CIT (293 ITR 294) (Del), Jaspal Singh 290 ITR 306 (P & H), Yash Pal Goel , 310 ITR 75/76(P&H) and Rajeev Tandon vs. Assistant Commissioner of Income Tax in ITA No. 77 of 2007 dated 13.7.2007 as also in Subhash Chander Sekhri v. Deputy CIT [2007] 290 ITR 300 (P&H).In the present case also, it is not ITA No.2250/Kol/2018 A.Y. 2012-13 Titan Engineering Co. Pvt. Ltd. Vs. DcIT, Cir-1(2), Kol. Page 6…

DCIT, CIRCLE-3(1), KOLKATA, KOLKATA vs. M/S. LAL BABA SEAMLESS TUBES PVT. LIMITED , KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes, while the appeal of the Revenue is treated as partly allowed for statistical purposes

ITA 1637/KOL/2017[2014-15]Status: DisposedITAT Kolkata12 Apr 2019AY 2014-15

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 68

…ass and Sons v. CIT [20.03] 264 ITR 435 (Delhi) wherein the Hon'ble Delhi High Court held that mere identification and showing movement though banking channels is not sufficient. Similar view was taken in Sandeep Kumar v. CIT (293 ITR 294) (Del), Jaspal Singh 290 ITR 306 (P & H), Yash Pal Goel ,310 ITR 75/76(P&H} and Rajeev Tandon vs. Assistant Commissioner of Income Tax in ITA No. 77 of 2007 dated 13.7.2007 as also in Subhash Chander Sekhri v: Deputy CIT [2007] 290 ITR 300 (P&H).In the present case also, it is not established that unsecured loan creditors i.e 13 companies which were found to have meager cash bal…

LAL BABA SEAMLESS TUBES (P) LTD.,KOLKATA vs. DCIT, CIRCLE-3(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes, while the appeal of the Revenue is treated as partly allowed for statistical purposes

ITA 1033/KOL/2017[2014-15]Status: DisposedITAT Kolkata12 Apr 2019AY 2014-15

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 68

…ass and Sons v. CIT [20.03] 264 ITR 435 (Delhi) wherein the Hon'ble Delhi High Court held that mere identification and showing movement though banking channels is not sufficient. Similar view was taken in Sandeep Kumar v. CIT (293 ITR 294) (Del), Jaspal Singh 290 ITR 306 (P & H), Yash Pal Goel ,310 ITR 75/76(P&H} and Rajeev Tandon vs. Assistant Commissioner of Income Tax in ITA No. 77 of 2007 dated 13.7.2007 as also in Subhash Chander Sekhri v: Deputy CIT [2007] 290 ITR 300 (P&H).In the present case also, it is not established that unsecured loan creditors i.e 13 companies which were found to have meager cash bal…

CIT vs. DUA AUTO COMPONENTS PVT LTD

ITA - 337 / 2011HC Delhi14 Mar 2012
Section 271

…IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 337/2011 . . . CIT ..... Appellant . Through Mr. N P Sahni, sr. standing counsel . . . versus . . . DUA AUTO COMPONENTS PVT LTD ..... Respondent . Through Mr. Rakesh Gupta with Ms. Rani Kiyala, Advs. . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 14.03.2012 . . . . . The Revenue, which has come up in appeal against the order of the Tribunal dated 16.7.2010, has filed documents found and seiz…