49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2

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What is 49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2 authority for?

The Supreme Court has held that an assessee's claim that payments were made to certain individuals can be accepted if the names and addresses of depositors and beneficiaries are furnished.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

Sreelekhal Banerjee v. CIT · 49 ITR 112 (SC) · furnishing names and addresses of depositors · furnishing names and addresses of beneficiaries · onus on assessee to prove payments · section 133 · section 133a

Issues it is cited on

section 110survey under section 133apanchnamasection 250(4)section 271aon-moneyloose papersescapement of incomereopening of assessmentsection 133section 133asection 131

Judgments citing 49 ITR 112 (SC) Sreelekhal3anerjee v. CIT 2

Sh. Manish Thakur, New Delhi vs. ITO, New Delhi

Appeal is partly allowed

ITA 4668/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Jul 2017AY 2010-11

Bench: Shri I. C. Sudhir & Shri Prashant Maharishi

For Appellant: Shri R. S. Singhvi, C. AFor Respondent: Shri Rajesh Kumar, Sr. D. R
Section 68

…1 I. T. Appeal No. 4668/Del/2014 Assessment Year : 2010-11. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I. T. Appeal No. 4668/Del/2014 Assessment Year : 2010-11. Shri Manish Thakur, Income Tax Officer, 1479 – S. P. Mukherjee Marg, Vs. Ward : 29 (2), D e l h i – 110 006. New Delhi. PAN : ABVPT 2768 C (Appellant) (Respondent) Assessee by : Shri R. S. Singhvi, C. A.; Department by : Shri Rajesh Kumar, Sr. D. R.; Date of Hearing : 29.05.2017. Date of Pronouncement : 26.07.2017 O R D E R PER I. C.…