45 In Brijlal Rupchand v. ITO

40 TTJ 668Income Tax Appellate Tribunal1991#11629 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2021.

Judgments citing 45 In Brijlal Rupchand v. ITO

DCIT Central Circle-8(4), Mumbai vs. M/S Rohan Developers Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 4060/MUM/2019[2008-09]Status: DisposedITAT Mumbai13 Oct 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…65(Ahd.). • In the absence of any evidence about the nature of figures noted on loose paper seized, date, name of party etc., no addition can be made merely upon suspicion. Asstt. CITv. Shailesh S.Shah [1997] 63 ITD 153 (Bom.). Brijlal Rupchand vs. ITO [1991] 40 TTJ 668 (Indore). • Vague noting on loose paper found during the course of search proceedings of sister concern and there being no material on record to suggest that the assessee has in fact received the amounts written on the loose paper, apart from and in addition to the amount received by the assessee per account payee cheques and entered in its accoun…

Rohan Developers P.Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 3801/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…65(Ahd.). • In the absence of any evidence about the nature of figures noted on loose paper seized, date, name of party etc., no addition can be made merely upon suspicion. Asstt. CITv. Shailesh S.Shah [1997] 63 ITD 153 (Bom.). Brijlal Rupchand vs. ITO [1991] 40 TTJ 668 (Indore). • Vague noting on loose paper found during the course of search proceedings of sister concern and there being no material on record to suggest that the assessee has in fact received the amounts written on the loose paper, apart from and in addition to the amount received by the assessee per account payee cheques and entered in its accoun…

Assistant Commissioner of Income-Tax, Circle-2, (1), Bilaspur(Cg) vs. Shri Praveen Saluja, Bilaspur(Cg)

In the result, appeal filed by Revenue is dismissed

ITA 92/BIL/2011[2007-08]Status: DisposedITAT Raipur17 Jan 2018AY 2007-08
For Appellant: Shri R.B.Doshi, ARFor Respondent: Shri R.K.Singh, CITDR
Section 106Section 131Section 69ASection 69C

…not known) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. In this view of the matter, the additions made were held imaginary as a result of suspicion. (Brinjal Rupchand v ITO (1991) 40 TTJ 668 (Indore). It is trite law that, if an income not admitted by an appellant is to be assessed in the hands of the appellant, the burden to establish that there is such income chargeable to tax, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon the AO, provisions of Sec.68, 69,69A to 69C have provided for…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 132/BIL/2011[2007-08]Status: DisposedITAT Raipur10 Jan 2018AY 2007-08

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…sence of adequate material as to the nature of the transactions, undisclosed income could not be assessed in the hands of the appellant merely by arithmetically totaling various figures jotted down on these loose papers. 1.45 In Brijlal Rupchand v. ITO [1991] 40 TTJ 668 (Indore) it was held that: The only known facts are that certain papers were found in the premises of the appellant and they contained certain calculations ( origin and connection of which is not known ) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. Hence all the additio…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 131/BIL/2011[2006-07]Status: DisposedITAT Raipur10 Jan 2018AY 2006-07

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…sence of adequate material as to the nature of the transactions, undisclosed income could not be assessed in the hands of the appellant merely by arithmetically totaling various figures jotted down on these loose papers. 1.45 In Brijlal Rupchand v. ITO [1991] 40 TTJ 668 (Indore) it was held that: The only known facts are that certain papers were found in the premises of the appellant and they contained certain calculations ( origin and connection of which is not known ) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. Hence all the additio…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 130/BIL/2011[2005-06]Status: DisposedITAT Raipur10 Jan 2018AY 2005-06

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…sence of adequate material as to the nature of the transactions, undisclosed income could not be assessed in the hands of the appellant merely by arithmetically totaling various figures jotted down on these loose papers. 1.45 In Brijlal Rupchand v. ITO [1991] 40 TTJ 668 (Indore) it was held that: The only known facts are that certain papers were found in the premises of the appellant and they contained certain calculations ( origin and connection of which is not known ) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. Hence all the additio…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 128/BIL/2011[2003-04]Status: DisposedITAT Raipur10 Jan 2018AY 2003-04

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…sence of adequate material as to the nature of the transactions, undisclosed income could not be assessed in the hands of the appellant merely by arithmetically totaling various figures jotted down on these loose papers. 1.45 In Brijlal Rupchand v. ITO [1991] 40 TTJ 668 (Indore) it was held that: The only known facts are that certain papers were found in the premises of the appellant and they contained certain calculations ( origin and connection of which is not known ) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. Hence all the additio…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 127/BIL/2011[2002-03]Status: DisposedITAT Raipur10 Jan 2018AY 2002-03

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…sence of adequate material as to the nature of the transactions, undisclosed income could not be assessed in the hands of the appellant merely by arithmetically totaling various figures jotted down on these loose papers. 1.45 In Brijlal Rupchand v. ITO [1991] 40 TTJ 668 (Indore) it was held that: The only known facts are that certain papers were found in the premises of the appellant and they contained certain calculations ( origin and connection of which is not known ) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. Hence all the additio…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 126/BIL/2011[2001-02]Status: DisposedITAT Raipur10 Jan 2018AY 2001-02

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…sence of adequate material as to the nature of the transactions, undisclosed income could not be assessed in the hands of the appellant merely by arithmetically totaling various figures jotted down on these loose papers. 1.45 In Brijlal Rupchand v. ITO [1991] 40 TTJ 668 (Indore) it was held that: The only known facts are that certain papers were found in the premises of the appellant and they contained certain calculations ( origin and connection of which is not known ) and no intelligible inference therefrom can be drawn. No sensible inference of any fact can be drawn from such known facts. Hence all the additio…