306 ITR 27 (Del) CIT v. Rajesh Kumar

315 ITR 265High Court2009#2639 most cited

What is 306 ITR 27 (Del) CIT v. Rajesh Kumar authority for?

An addition made by the Assessing Officer is unsustainable and must be deleted if the AO fails to conduct an appropriate independent investigation, merely copies observations from the Investigation wing's appraisal report, and does not discharge the burden of proof. The AO must apply an independent mind, not just reproduce findings from others.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Also referred to as

CIT v. Rajesh Kumar · 306 ITR 27 · Delhi High Court · AO investigation duty · burden of proof on AO · additions unsustainable · assessment order copy paste · independent application of mind · discharge of burden of proof · audi alteram partem · appraisal report reliance

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 66section 153a proceedingssection 60section 63section 2(14)(iii)section 115aaudi alteram partempermanent account numbermli

Judgments citing 306 ITR 27 (Del) CIT v. Rajesh Kumar

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…MC 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 appropriate investigation has been carried out by the lea…

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

…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 issued under section 153A of the Income Tax Act,…

SMT POOJA SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

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

…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 issued under section 153A of the Income Tax Act,…

SHRI GAURAV SEKHARI,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

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

…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 issued under section 153A of the Income Tax Act,…

SHRI BHUPINDER KUMAR SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

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

…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 issued under section 153A of the Income Tax Act,…

SHRI BHUPINDER KUMAR SEKHRI,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

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

…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 issued under section 153A of the Income Tax Act,…

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306 ITR 27 (Del) CIT v. Rajesh Kumar (315 ITR 265) — Cited in 44 Judgments | BharatTax