ACIT v. Ravi Agricultural Industries

117 ITD 338Income Tax Appellate Tribunal2009#3150 most cited

What is ACIT v. Ravi Agricultural Industries authority for?

Loose papers containing numerical entries, found during a survey under section 133A, do not have evidentiary value for making additions to income without any other supportive evidence. The Assessing Officer cannot make additions solely based on such loose papers.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2025.

Also referred to as

ACIT v. Ravi Agricultural Industries · section 133A · loose papers · evidentiary value · addition to income · survey · without supportive evidence · numerical entries · Revenue authorities · AO

Sections most often in play

Section 132(4)Section 143(3)Section 292CSection 115BBESection 132(4A)Section 69CSection 142(1)Section 143(2)

Issues it is cited on

section 153c(1)violation of natural justicedumb documentssection 132(4a)section 34section 292con-moneysection 90loose papersprincipal commissioner of income-taxsection 292section 148a

Judgments citing ACIT v. Ravi Agricultural Industries

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1199/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…lete then purchases cannot be disallowed.  CIT vs. Paradise Holidays: 325 ITR 13 (Del) ITA Nos.1338 to 1344/Del/2020 KRBL Ltd.  Pr. CIT vs. Santha Build-Tech India Pvt. Ltd.: TCA Nos. 161 to 164 of 2017 (Madras HC)  ACIT vs. Ravi Agricultural Industries: 117 ITD 338 (Agra) 100. The second being, where sales in quantity and value have been accepted, corresponding purchase could not be disallowed.  Ashok Nanda vs. DCIT: 54 ITR(T) 54 (Indore Trib.)  ACIT vs. Mahesh Shah: 184 TTJ 702 (Mum)  Ganesh Dass Piara Lai Jain vs. ITO: 49 ITR(T)  Fancy Wear vs. ITO: 194 TTJ 125 (Mum)  ITO vs. Pushpal Kumar Das: ITA…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1198/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…lete then purchases cannot be disallowed.  CIT vs. Paradise Holidays: 325 ITR 13 (Del) ITA Nos.1338 to 1344/Del/2020 KRBL Ltd.  Pr. CIT vs. Santha Build-Tech India Pvt. Ltd.: TCA Nos. 161 to 164 of 2017 (Madras HC)  ACIT vs. Ravi Agricultural Industries: 117 ITD 338 (Agra) 100. The second being, where sales in quantity and value have been accepted, corresponding purchase could not be disallowed.  Ashok Nanda vs. DCIT: 54 ITR(T) 54 (Indore Trib.)  ACIT vs. Mahesh Shah: 184 TTJ 702 (Mum)  Ganesh Dass Piara Lai Jain vs. ITO: 49 ITR(T)  Fancy Wear vs. ITO: 194 TTJ 125 (Mum)  ITO vs. Pushpal Kumar Das: ITA…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1197/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…lete then purchases cannot be disallowed.  CIT vs. Paradise Holidays: 325 ITR 13 (Del) ITA Nos.1338 to 1344/Del/2020 KRBL Ltd.  Pr. CIT vs. Santha Build-Tech India Pvt. Ltd.: TCA Nos. 161 to 164 of 2017 (Madras HC)  ACIT vs. Ravi Agricultural Industries: 117 ITD 338 (Agra) 100. The second being, where sales in quantity and value have been accepted, corresponding purchase could not be disallowed.  Ashok Nanda vs. DCIT: 54 ITR(T) 54 (Indore Trib.)  ACIT vs. Mahesh Shah: 184 TTJ 702 (Mum)  Ganesh Dass Piara Lai Jain vs. ITO: 49 ITR(T)  Fancy Wear vs. ITO: 194 TTJ 125 (Mum)  ITO vs. Pushpal Kumar Das: ITA…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1196/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…lete then purchases cannot be disallowed.  CIT vs. Paradise Holidays: 325 ITR 13 (Del) ITA Nos.1338 to 1344/Del/2020 KRBL Ltd.  Pr. CIT vs. Santha Build-Tech India Pvt. Ltd.: TCA Nos. 161 to 164 of 2017 (Madras HC)  ACIT vs. Ravi Agricultural Industries: 117 ITD 338 (Agra) 100. The second being, where sales in quantity and value have been accepted, corresponding purchase could not be disallowed.  Ashok Nanda vs. DCIT: 54 ITR(T) 54 (Indore Trib.)  ACIT vs. Mahesh Shah: 184 TTJ 702 (Mum)  Ganesh Dass Piara Lai Jain vs. ITO: 49 ITR(T)  Fancy Wear vs. ITO: 194 TTJ 125 (Mum)  ITO vs. Pushpal Kumar Das: ITA…

The Deputy Commissioner of Income Tax, Central Circle- 1, Bangalore vs. Mr. Mohammed Ameer, Udupi

ITA 2456/BANG/2019[2017-18]Status: DisposedITAT Bangalore25 Aug 2020AY 2017-18

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Mr. Mohammed Ameer, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

ITA 2374/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 Aug 2020AY 2015-16

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Mohammed Ameer, Udupi

ITA 2455/BANG/2019[2016-17]Status: DisposedITAT Bangalore25 Aug 2020AY 2016-17

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Mohammed Ameer, Udupi

ITA 2454/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 Aug 2020AY 2015-16

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Mr. Mohammed Ameer, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

ITA 2376/BANG/2019[2017-18]Status: DisposedITAT Bangalore25 Aug 2020AY 2017-18

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Mr. Mohammed Ameer, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

ITA 2375/BANG/2019[2016-17]Status: DisposedITAT Bangalore25 Aug 2020AY 2016-17

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Mr. Mohammed Ameer, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

ITA 2373/BANG/2019[2014-15]Status: DisposedITAT Bangalore25 Aug 2020AY 2014-15

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Rohan Monterio, Mangaluru

ITA 2357/BANG/2019[2016-17]Status: DisposedITAT Bangalore25 Aug 2020AY 2016-17

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Mr. Subhakar Dombayya Kotian, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

ITA 2257/BANG/2019[2015-16]Status: DisposedITAT Bangalore24 Aug 2020AY 2015-16

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. M/S. Property Infratech India Private Limited, Mangaluru

ITA 2356/BANG/2019[2016-17]Status: DisposedITAT Bangalore24 Aug 2020AY 2016-17

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. M/S. Om Sai Riddhi Siddhi Developers, Mumbai

ITA 2334/BANG/2019[2014-15]Status: DisposedITAT Bangalore24 Aug 2020AY 2014-15

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Mr. Subhakar Dombayya Kotian, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

ITA 2256/BANG/2019[2014-15]Status: DisposedITAT Bangalore24 Aug 2020AY 2014-15

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…

Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Shri Walter Noronha, Mangalore

ITA 1630/BANG/2019[2015-16]Status: DisposedITAT Bangalore24 Aug 2020AY 2015-16

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.2254 to 2257/Bang/2019 Assessment years : 2011 – 12 & 2013 – 14 to 2015 – 16 Shri. Subhakar Dombayya Kotian, DCIT, 11, Sant Niwas, Central Circle – 1, 265, Sahid Bhagat Singh Road, vs. Mangaluru Mumbai - 400001. PAN : AEOPK4847D & ITA No.2258 to 2264/Bang/2019 Assessment years : 2011 – 12 to 2017 – 18 Shri. M. N. Rajendra Kumar, DCIT, 1 – 276, PO 721, Pulkeri, Central Circle – 1, Karkala – 574104, vs. Mangaluru Udupi District, PAN : AFOPK5638K & Assessment yea…