49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2

69 Taxmann.com 219Supreme Court of India2016#1341 most cited

What is 49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2 authority for?

The core legal principle established in Sreelekh Banerjee v. CIT (1963) 49 ITR 112 (SC) relates to the burden of proof for explaining cash credits under the Income Tax Act.

85

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sreelekh Banerjee v. CIT · 49 ITR 112 · cash credits · unexplained income · section 68 · burden of proof · income tax assessment · Revenue's burden · assessee's burden

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 133(6)Section 142(1)Section 144Section 153A

Issues it is cited on

section 110section 69dpeak credit theorysurvey under section 133asection 113trade creditorssection 158bbsection 69bloose paperspanchnamasection 153a(1)(b)section 250(4)

Judgments citing 49 ITR 112 (SC) Sreelekh Banerjee v. CIT 1-10 2

Shri Janak Goel, Gurgaon vs. DCIT, New Delhi

In the result all, the grounds of appeal raised in the appeal memo as well as the additional ground raised by the assessee are dismissed

ITA 938/DEL/2012[2005-06]Status: DisposedITAT Delhi13 May 2019AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: Shri S. S. Mangla, CAFor Respondent: Shri S. S. Rana, CIT DR
Section 132Section 142Section 143Section 143(2)Section 153ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 937 & 938/Del/2012 (Assessment Year: 2004-05 and 2005-06) Shri Janak Goel, Vs. DCIT, S-151, Ground Floor, Central Circle-4, Uppals Southend, Sohna Road, New Delhi Gurgaon PAN: AGDPG6295Q (Appellant) (Respondent) Assessee by : Shri S. S. Mangla, CA Revenue by: Shri S. S. Rana, CIT DR Date of Hearing 20/02/2019 Date of pronouncement 13/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. ITA number 937/del/2012 for assessment year 2004 – 05 1. This is an appeal filed b…

Sh. Omprakash Garg, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 5576/DEL/2014[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Sh. R.K Panda & Sh. Kuldip Singhassessment Year: 2011-12 Om Prakash Garg Dy. Commissioner Of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, Ara New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi Pan No. Aenpg2904C (Appellant) (Respondent)

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Om Prakash Garg Dy. Commissioner of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, ARA New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi PAN No. AENPG2904C (APPELLANT) (RESPONDENT) Appellant by Sh. Charu Goel, CA Respondent by Sh. Rinku Singh, Sr. DR Date of hearing: 09/04/2019 Date of Pronouncement: 30/04/2019 ORDER PER R.K. PANDA, AM: 1. This appeal filed by the assessee is directed against the order dated 31.07.2014 of the…

Shri Ravi Kewaltani, Durg vs. Income Tax Officer, Ward 2(1), Bhilai

In the result, the appeal filed by the assessee is allowed for statistical

ITA 278/RPR/2017[2014-15]Status: DisposedITAT Raipur12 Oct 2018AY 2014-15

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2014-15 Shri Ravi Kewaltani, Ito, Ward- 2(1), Bombay Footwear, G.E. Road, Bhilai (Cg). Vs. Pachari Para, Durg (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri Rituparan Namdeo, DR
Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2014-15 Shri Ravi Kewaltani, ITO, Ward- 2(1), Bombay Footwear, G.E. Road, Bhilai (CG). Vs. Pachari Para, Durg (CG). PAN : AULPK6656M (Appellant) (Respondent) Assessee by : Shri R. B. Doshi, CA Department by : Shri Rituparan Namdeo, DR Date of hearing : 06-08-2018 Date of pronouncement : 12-10-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 05.09.2017 of the ld. CIT(A)-II, Raipur (CG) relating…

Shivendra Nagojirao Patankar, (HUF), Kolhapur vs. Income-Tax Officer, Ward - 1(2), Kolhapur

In the result, both the appeal of the assessee as well as the Cross

ITA 260/PUN/2018[2014-15]Status: DisposedITAT Pune28 Sept 2018AY 2014-15

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.260/Pun/2018 िनधा!रण वष! / Assessment Year : 2014-15

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Sanjeev Ghei
Section 234BSection 68Section 69

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । आयकर अपीलीय अिधकरण "यायपीठ पुणे म" । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव , लेखा सद" एवं "ी िवकास अव"थी, "ाियक सद" के सम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.260/PUN/2018 िनधा!रण वष! / Assessment Year : 2014-15 Shri Shivendra Nagojirao Patankar (HUF), A/P. Padali Khurd, Tal. Karveer, Dist. Kolhapur -416 041 .......अपीलाथ" / Appellant PAN : AAQHS3865M बनाम / V/s. ITO, Ward-1(2), ……""थ" / Respondent Kolhapur CO No.53…

M/S. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s Dalmia Consolidated Pvt. Ltd., vs. DCIT, Circle 7(1), (formerly known as Dalmia Infrastructure New Delhi Pvt. Ltd.) A-218, Ground Floor, Okhla Industrial Estate, Phase-I, Delhi – 110 020 (PAN : AACCD7702P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hiren Mehta, CA Department by : Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the impugned Order dated 22.3.2017 of Ld. CIT(A)-37, New Delhi…