Abhay Kumar Bharamgouda Patil v. ACIT

96 Taxmann.com 377Reported decision2018#3946 most cited

What is Abhay Kumar Bharamgouda Patil v. ACIT authority for?

A 'dumb document' without corroborative evidence and a finding that it represents undisclosed income cannot be the sole basis for additions under sections 153A and 153C.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Abhay Kumar Bharamgouda Patil · ACIT · 96 Taxmann.com 377 · dumb document · non speaking document · corroborative material · section 153A · section 153C · undisclosed income · assessment

Sections most often in play

Section 69ASection 143(3)Section 132Section 153ASection 153CSection 292CSection 115BBESection 132(4A)

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)hundi transactionsection 292c(1)section 23(3)section 202section 127(1)dumb documentssection 292cpreponderance of probabilityloose paperssection 34

Judgments citing Abhay Kumar Bharamgouda Patil v. ACIT

Shri Mukeshkumar Vrajlal Akbari, Jamnagar vs. The ITO, Ward-3(1), Jamngar, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 55/RJT/2021[2011-12]Status: DisposedITAT Rajkot21 Sept 2022AY 2011-12
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 54 & 55/Rjt/2021 Assessment Years 2010-11 & 2011-12 Shri Mukeshkumar Vrajlal The ITO, Akbari, Block 402, Royal Ward-3(1), Tower, Opp. Pranami Vs Jamnagar School, Jamnagar, (Respondent) PAN: ADXPA6108R (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- ITA No. 55/Rjt/2021 Assessment Year 2011-12 This is an appeal filed by…

Shri Mukeshkumar Vrajlal Akbari, Jamnagar vs. The ITO, Ward-3(1), Jamngar, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 54/RJT/2021[2010-11]Status: DisposedITAT Rajkot21 Sept 2022AY 2010-11
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 54 & 55/Rjt/2021 Assessment Years 2010-11 & 2011-12 Shri Mukeshkumar Vrajlal The ITO, Akbari, Block 402, Royal Ward-3(1), Tower, Opp. Pranami Vs Jamnagar School, Jamnagar, (Respondent) PAN: ADXPA6108R (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- ITA No. 55/Rjt/2021 Assessment Year 2011-12 This is an appeal filed by…

DCIT, CC-1(4), Chennai vs. M/S. Johnkumar Trust, Puducherry

In the result, appeal filed by the Revenue in ITA No

ITA 3092/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

Shro A/ Johnkumar, Pondicherry vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 3028/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

The ACIT Central-1, Indore vs. M/S Goyal Developers, Indore

ITA 52/IND/2021[2011-12]Status: HeardITAT Indore17 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(1)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.51& 52/Ind/2021 Assessment Year: 2010-11 and 2011-12 ACIT, Central-1, Indore : Appellant V/s M/s. Goyal Developers Indore PAN:AAFFG5813Q : Respondent CO No.27 & 28/Ind/2021 (Arising out ITA No.51 & 52/Ind/2021) Assessment Year: 2010-11 and 2011-12 M/s. Goyal Developers Indore PAN:AAFFG5813Q : Appellant V/s ACIT, Central-1, Indore : Respondent M/s. Goyal Developers ITA No.51/Ind/2021 & others Appell…

The ACIT Central-1, Indore vs. M/S Goyal Developers, Indore

ITA 51/IND/2021[2010-11]Status: HeardITAT Indore17 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(1)Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.51& 52/Ind/2021 Assessment Year: 2010-11 and 2011-12 ACIT, Central-1, Indore : Appellant V/s M/s. Goyal Developers Indore PAN:AAFFG5813Q : Respondent CO No.27 & 28/Ind/2021 (Arising out ITA No.51 & 52/Ind/2021) Assessment Year: 2010-11 and 2011-12 M/s. Goyal Developers Indore PAN:AAFFG5813Q : Appellant V/s ACIT, Central-1, Indore : Respondent M/s. Goyal Developers ITA No.51/Ind/2021 & others Appell…

Pasupati Feeds, Cuttack vs. Principal CIT(Central), Visakhapatnam

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

ITA 48/CTK/2019[2010-11]Status: DisposedITAT Cuttack09 Dec 2021AY 2010-11

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER IT(ss)A Nos.45 to 47/CTK/20 /CTK/2018 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 ACIT, Central Circle, ACIT, Central Circle, Vs. M/s. Pasupati Feeds, Kota Sahi, M/s. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack PAN/GIR No. No.AAEFP 4117 F (Appellant (Appellant) .. ( Re…

Pasupati Feeds, Cuttack vs. Principal CIT(Central), Visakhapatnam

In the result, cross objections filed by the assessee for assessment years 2008-09 to 2010-2011 are allowed and that the appeals of revenue are dismissed

ITA 47/CTK/2019[2009-10]Status: DisposedITAT Cuttack09 Dec 2021AY 2009-10

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradit(Ss)A Nos.45 To 47/Ctk/20 /Ctk/2018 Assessment Year Assessment Years : 2008-09 To 2010 09 To 2010-2011 Acit, Central Circle, Acit, Central Circle, Vs. M/S. Pasupati Feeds, Kota Sahi, M/S. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack Pan/Gir No. No.Aaefp 4117 F (Appellant (Appellant) .. ( Respondent Respondent) C.O.Nos.33 To 35/Ctk/2018 C.O.Nos.33 To 35/Ctk/2018 (Arising Out Of It (Arising Out Of It(Ss)A Nos.45 To 47/Ctk/2018) A Nos.45 To 47/Ctk/2018) Assessment Years: 2008 Assessment Years: 2008-09 To 2010 09 To 2010-2011

For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER IT(ss)A Nos.45 to 47/CTK/20 /CTK/2018 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 ACIT, Central Circle, ACIT, Central Circle, Vs. M/s. Pasupati Feeds, Kota Sahi, M/s. Pasupati Feeds, Kota Sahi, Cuttack Tangi, Cuttack Tangi, Cuttack PAN/GIR No. No.AAEFP 4117 F (Appellant (Appellant) .. ( Re…