ACIT v. Ms. Katrina Rosemary Turcotte

87 Taxmann.com 116Income Tax Appellate Tribunal2017#8558 most cited

What is ACIT v. Ms. Katrina Rosemary Turcotte authority for?

Loose papers without independent corroboration are considered 'dumb documents' and cannot be used as the sole basis for an income tax addition.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Katrina Turcotte · dumb documents · loose papers · uncorroborated evidence · section 132(4) · retracted statement · addition based on evidence · ITAT Mumbai

Sections most often in play

Section 132Section 132(4)Section 147Section 148Section 153ASection 143(3)Section 148BSection 153C

Issues it is cited on

section 131(1)section 269tsection 153a(1)(b)right to receivestatement under section 132(4)dumb documentsretracted statementsection 269sssection 269section 132(4a)section 153a(1)section 40a(3)

Judgments citing ACIT v. Ms. Katrina Rosemary Turcotte

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, (ITA Nos.399 to 404) Bysani Srinath Mamatha, (ITA Nos.405-410) 75/11475/114, Surveyor Street, Basavanagudi, Bengaluru. PAN - AELPS 7713 P ABTPM 6990 R APPELLANT Vs. The Jt. Commissioner of Income Tax (OSD), Central Circle – 1(3), Bengaluru. RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD) Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

Bysani Adinarayaguptha Srinath, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.399-410/Bang/2025 Assessment Year: 2013-14 - 2018-19 Bysani Adinarayaguptha Srinath, Vs. The Jt. Commissioner of (ITA Nos.399 to 404) Income Tax (OSD), Central Circle – 1(3), Bysani Srinath Mamatha, Bengaluru. (ITA Nos.405-410) 75/11475/114, Surveyor Street, . Basavanagudi, Bengaluru. PAN – AELPS 7713 P ABTPM 6990 R APPELLANT RESPONDENT Assessee by : Shri Bharadwaj Sheshadri, CA & Ms. Riddhi Moghe, Advocate Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of…

Homelife Buildcon Private Limited, Sunview Enclave, Ayali Kalan, Ludhiana, Punjab vs. Smt. Samandeep Kaur DCIT-Central Circle-1, Ludhiana, Punjab

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buildcon Pvt. Ltd., Ludhiana

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Asstt Commissioner of Income Tax 19(1), Mumbai vs. Ketan Anil Shah, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2188/MUM/2022[2014-15]Status: DisposedITAT Mumbai19 Jan 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Asst. Commissioner Of Ketan Anil Shah Income-Tax 19(1), Mumbai, 44/B Rajul Apartment Vs. Matru Mandir, Room No.203, J Mehta Marg, Napean Sea Grant Road, Mumbai-400 007 Road, Mumbai-400 006 Pan No. Aaips 9400 J Appellant Respondent : Revenue By Smt. Madhumalti Ghosh, Cit-Dr Assessee By : Shri Anish Shah, Ca & Shri Haridas Bhat Date Of Hearing : 01/12/2022 Date Of Pronouncement : 19/01/2023

For Appellant: Shri Anish Shah, CA &For Respondent: Revenue by Smt. Madhumalti Ghosh, CIT-DR
Section 143(3)Section 28Section 45V

…ce is to b drawn against the assessee. Reliance is also placed on Asst. CIT Vs. Katrina drawn against the assessee. Reliance is also placed on Asst. CIT Vs. Katrina drawn against the assessee. Reliance is also placed on Asst. CIT Vs. Katrina Rosemary Turcotte 87 Taxmann.com 116 (ITAT Mum) Addl. CIT Vs. Miss Lata Rosemary Turcotte 87 Taxmann.com 116 (ITAT Mum) Addl. CIT Vs. Miss Lata Rosemary Turcotte 87 Taxmann.com 116 (ITAT Mum) Addl. CIT Vs. Miss Lata Mangeshkar 97 ITR 696 (Bom). Mangeshkar 97 ITR 696 (Bom). loss of Rs.10,91,53,148/-. And the P&L a/c of the assessee for the year ende loss of Rs.10,91,53,148/ .…

Deputy Commissioner of Income-Tax vs. Shri Mansukh T. Timbadia, Raigad

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 72/PUN/2016[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

Mansukh Timbadia, Raigad vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is allowed and the appeal of Revenue is dismissed

ITA 1713/PUN/2015[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

ITO 13 (2)(1), Mumbai vs. M/S Samriddhi Finvest Advisory Services Pvt Ltd, Mumbai

In the result, the Cross Objection of the assessee is partly allowed

ITA 7789/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2022AY 2010-11

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhito-13(2)(1) Vs. M/S Samriddhi Finvest Room No. 147, 1 St Floor, Advisory Services Pvt. Aayakar Bhavan, M.K. Ltd., 2Nd Floor, May Road, Mumbai – 400020 Building, 297/299/301, Princess Sreet, Near Marine Lines Flyover, Mumbai - 400002 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccd9469K Appellant .. Respondent

For Appellant: k. Shivaram Sr. Adv. &For Respondent: B.K. Bagchi
Section 106Section 132(4)Section 133(6)Section 143Section 148Section 292CSection 69

…ITA No. 7789/Mum/2019, C.O.60/Mum/2021 1 ITO-13(2)(1) Vs. M/s Samriddhi Finvest Advisory Services Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITO-13(2)(1) Vs. M/s Samriddhi Finvest Room No. 147, 1 st Floor, Advisory Services Pvt. Aayakar Bhavan, M.K. Ltd., 2nd Floor, May Road, Mumbai – 400020 Building, 297/299/301, Princess Sreet, Near Marine Lines Flyover, Mumbai - 400002 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACCD9469K Appellant .. Respondent C.O. 60/Mum/2021 (A.Y. 2010-11) M/s Samriddhi Finves…

ACIT 13(3)(1), Mumbai vs. Ms Jayanti K Punjabi, Mumbai

ITA 463/MUM/2020[2010-11]Status: DisposedITAT Mumbai25 Feb 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Prashant Maharishiassessment Year: 2010-11

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Satya Pinisetty, D.R
Section 1Section 132Section 132(4)Section 147Section 292

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT- 13(3)(1), Ms. Jayanti K. Punjabi, Room No.229/219, 6 Bhooshan Apartments, 2nd Floor, 15 Ramkrishna Mission Vs. Aayakar Bhavan, Marg, M.K. Road, Khar (West), Mumbai - 400020 Mumbai – 400 052 PAN: AGGPP4222K (Appellant) (Respondent) CO No.139/M/2021 (Arising out of ITA No.463/M/2020) Assessment Year: 2010-11 Ms. Jayanti K. Punjabi, DCIT- 13(3)(2) [earlier 6 Bhooshan Apartments, DCIT -13(3)(1)], 15 Ramkrishna Mission Aayakar Bhavan,…

ITO 6 (1)(2), Mumbai vs. M/S Aniata Dyes & Intermediates Pvt Ltd, Mumbai

ITA 6976/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2021AY 2008-09
Section 133(6)Section 142(1)Section 148Section 68

…ion. It is an established law that without corroborative evidence and without giving opportunity to the assessee, the addition cannot be made based on some report or the statement of a third party. Reliance is placed on Asst. CIT Vs. Katrina Rosemary Turcotte 87 Taxmann.com 116 (ITAT Mum) Addl. CIT Vs. Miss Lata Mangeshkar 97 ITR 696 (Bom). In this case, the AO brushed aside the evidence produced by the appellant in a casual manner only by discussing the case laws only. On the other hand, the appellant was able to establish the identity and the creditworthiness of the creditors as well as the genuineness of trans…

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

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

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…

ACIT v. Ms. Katrina Rosemary Turcotte (87 Taxmann.com 116) — Cited in 13 Judgments | BharatTax