Addl. CIT v. Miss Lata Mangeshkar

97 ITR 696High Court1974#699 most cited

What is Addl. CIT v. Miss Lata Mangeshkar authority for?

An addition to income cannot be made solely based on documents or material found from a third party's premises unless the Assessing Officer conducts an independent investigation, examines the third party, and establishes a clear link between the material and the assessee.

145

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Addl. CIT v. Miss Lata Mangeshkar · 97 ITR 696 · section 132 · section 132(4A) · documents from third party · material from third party · independent investigation · additions to income · linking evidence · corroboration · unexplained income · 143(3)

Sections most often in play

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

Issues it is cited on

hundi transactionsection 44afjewellery found during searchsection 132(4a)section 65bsection 65dumb documentssection 150unexplained jewellerysection 292cretraction of statementthird party information

Judgments citing Addl. CIT v. Miss Lata Mangeshkar

Income Tax Officer, Ward 43(6), New Delhi vs. Munish Bajaj and Sons HUF, Delhi

ITA 2782/DEL/2023[2010-11]Status: DisposedITAT Delhi30 Jun 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Manish Agarwalassessment Year: 2010-11

Section 142(1)Section 143(3)Section 147Section 148Section 73(1)

…g judicial precedents wherein it has been upheld those additions based on gathered from premises of third party cannot be considered for making additions unless the AO has carried out independent finding based on such material: - Add. CIT Vs Lata Mangeshkar (97 ITR 696) - CBI vs V.C. Shukla (3 SCC 410) - Shri Mustafamiya H. Sheikh (Vide ITA NO. 2588/Ahd/2012) - DCIT Vs H.S. Chnadramouli (ITA No. 1551/Bang/2012) - M/s Mohd. Ayub Mohd. Yakub Perfumers Pvt. Ltd (ITA NO.388/LKW/2013) - DCIT Vs Pawan Kumar Agarwal (ITA 413 LKW/2012) - M/s Bhola Nath Radha Krishan 9ITA 5149/Del/2012) - Pradeep Amrutlal Runwal (149 ITR…

Rishi Agarwal, Guwahati vs. ITO, Ward-2(2), Guwahati

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

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

…re entries in the accounts of a third party was not sufficient to prove that the assessee had indulged in such transaction as there was no guarantee that the entries were genuine. 27. The Hon'ble Bombay High Court in the case of ACIT vs. Lata Mangeskar (1974) 97 ITR 696 (Bom) has held that in absence of primary direct evidence, the entries in the ledger of third party is of no avail, as there would be no guarantee about the truthfulness or genuineness of the entries in the ledger. Entries in the ledger are at best merely corroborative evidences." ii) In Commissioner of Sales Tax v. Moti Oil Mills, 1980 UPTC 557 r…

Sanjeev Kumar, Bulandshahr vs. ITO, Ward-4, Bulandshahr

ITA 2898/DEL/2022[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…he basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) ii) iii) iv) v) vi) vii) viii) ix) x) xi) xii) xiii) xiv) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT 300 ITR 426 (All) CIT v. Salek Chand 288 ITR 345 (Del) SMC Share Broker Ltd 160 Taxman 485 (Del) CIT VS. JMD Computers & Communications (P) Ltd. 861TD 13 (Del) т™ Amarjit Singh Bakshi (HUF) vs. ACIT 310 ITR 227 (Guj) Krishna Textiles vs. CIT 297 ITR 135 (Mad) CIT vs.…

ACIT, Central Circle- 14, New Delhi vs. Sanjeev Kumar, Bulandshahr

In the result, the appeal being ITA No

ITA 9896/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

ACIT, Central Circle- 14, New Delhi vs. Sanjeev Kumar, Bulandshahr

In the result, the appeal being ITA No

ITA 9318/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

ACIT, Central Circle- 14, New Delhi vs. Sanjeev Kumar, Bulandshahr

In the result, the appeal being ITA No

ITA 9317/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

Sanjeev Kumar, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal for AY 2013-14 filed by the Revenue is partly

ITA 8590/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri S.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT VS. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) т™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT…

Sanjeev Kumar, Bulandshahr Up vs. ACIT, Circle-14, New Delhi

In the result, the appeal being ITA No

ITA 8444/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

Sanjeev Kumar, Bulandshahr vs. ACIT, Central Circle- 14, New Delhi

In the result, the appeal being ITA No

ITA 8443/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

Sanjeev Kumar, Bulandshahr vs. ACIT, Central Circle- 14, New Delhi

ITA 8442/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jun 2025AY 2010-11

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT VS. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) т™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT…

ACIT, Central Circle- 14, New Delhi vs. Sanjeev Kumar, Bulandshahr

In the result, the appeal being ITA No

ITA 1553/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

Sanjeev Kumar, Bulandshahr vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal being ITA No

ITA 1011/DEL/2018[2013-14]Status: DisposedITAT Delhi19 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shris.Rifaur Rahman

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. AmishaGupt, CIT DR
Section 127Section 132Section 142(1)Section 153ASection 68

…record. It is trite law that, no addition can be made on the basis of documents found from a third party without examining the third party and linking the contents of the documents with him. In this regard, we may also refer to the following jurisprudence- i) 97 ITR 696 (Bom) ACIT Vs. Lata Mangeshkar (Miss) ii) 301 ITR 134 (MP) Prakash Chand Nahta v. CIT iii) 300 ITR 426 (All) CIT v. Salek Chand iv) 288 ITR 345 (Del) SMC Share Broker Ltd v) 160 Taxman 485 (Del) CIT vs. JMD Computers & Communications (P) Ltd. vi) 861TD 13 (Del) ™ Amarjit Singh Bakshi (HUF) vs. ACIT vii) 310 ITR 227 (Guj) Krishna Textiles vs. CIT v…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Vishwas Sudhakar Chaknalwar, Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 264/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

Bench: Shri V. Durga Rao, Hon'Ble & Shri K.M. Roy, Hon'Ble Accountant, Member

Section 132Section 133ASection 139(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON'BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON'BLE ACCOUNTANT, MEMBER ITA No.238/NAG/2022 (Assessment Years: 2020-21) Vishwas Sudhakar Chaknalwar 801,8th Floor and 800 Sq.ft space on 8th Floor Royal Park, Ramdaspeth Nagpur - 440012 PAN – ABDPC0828J (Appellant) v. ACIT - Central Circle – 2(1) Room No. 312, 3rd Floor Aayakar Bhavan Telangkhedi Road, Civil Lines Nagpur - 440002 (Respondent) ITA No.264/NAG/2022 (Assessment Years: 2018-19) ACIT – Central Circle – 2(1) Room No. 312, 3rd Floor Aayakar Bhavan Telangkhedi Road, Civil Lines…

Vishwas Sudhakar Chaknalwar, Nagpur vs. Assistant Commissioner of Income Tax, Centra Circle 2(1), Nagpur

In the result, appeal filed by the Revenue is dismissed

ITA 238/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member Vishwas Sudhakar Chaknalwar V. Acit – Central Circle – 2(1) 801,8Th Floor & 800 Sq.Ft Space On 8Th Floor Room No. 312, 3Rd Floor Royal Park, Ramdaspeth Aayakar Bhavan Nagpur - 440012 Telangkhedi Road, Civil Lines Nagpur – 440002 Pan – Abdpc0828J (Appellant) (Respondent) Acit – Central Circle – 2(1) V. Vishwas Sudhakar Chaknalwar 801,8Th Floor & 800 Sq.Ft Space On 8Th Floor Room No. 312, 3Rd Floor Royal Park, Ramdaspeth Aayakar Bhavan Nagpur – 440012 Telangkhedi Road, Civil Lines Nagpur – 440001 Pan – Abdpc0828J (Appellant) (Respondent)

Section 132Section 133ASection 139(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER Vishwas Sudhakar Chaknalwar v. ACIT – Central Circle – 2(1) 801,8th Floor and 800 Sq.ft space on 8th Floor Room No. 312, 3rd Floor Royal Park, Ramdaspeth Aayakar Bhavan Nagpur - 440012 Telangkhedi Road, Civil Lines Nagpur – 440002 PAN – ABDPC0828J (Appellant) (Respondent) ACIT – Central Circle – 2(1) v. Vishwas Sudhakar Chaknalwar 801,8th Floor and 800 Sq.ft space on 8th Floor Room No. 312, 3rd Floor Royal Park, Ramdaspeth Aayakar Bhavan Nagpur – 440012 Telangk…

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…Supreme Court in the case of CBI Vs. V.C. Shukla &Ors. (1998) 3 SCC 410  Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008)  Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that - “entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evidence of the person who was said to have made payments in 'black' to the assessee was disbelieved no value could be attached to entries in the ledger or to the entries in the day-book even if one had been produ…

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…'ble Supreme Court in the case of CBI Vs. V.C. Shukla &Ors. (1998) 3 SCC 410 Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008) Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that - “entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evidence of the person who was said to have made payments in 'black' to the assessee was disbelieved no value could be attached to entries in the ledger or to the entries in the day-book even if one had been produ…

Narendrakumar Bhanwerlal Nimbavat HUF, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…Supreme Court in the case of CBI Vs. V.C. Shukla &Ors. (1998) 3 SCC 410  Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008)  Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that - “entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evidence of the person who was said to have made payments in 'black' to the assessee was disbelieved no value could be attached to entries in the ledger or to the entries in the day-book even if one had been produ…

Mahavir Impex, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…Supreme Court in the case of CBI Vs. V.C. Shukla &Ors. (1998) 3 SCC 410  Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008)  Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that - “entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evidence of the person who was said to have made payments in 'black' to the assessee was disbelieved no value could be attached to entries in the ledger or to the entries in the day-book even if one had been produ…

Champalal Company, Gandhidham vs. DCIT, CC-1, Rajkot

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…Supreme Court in the case of CBI Vs. V.C. Shukla &Ors. (1998) 3 SCC 410 • Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008) • Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that - “entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evidence of the person who was said to have made payments in 'black' to the assessee was disbelieved no value could be attached to entries in the ledger or to the entries in the day-book even if one had been produ…

Oswal Agricomm Private Limited, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…Supreme Court in the case of CBI Vs. V.C. Shukla &Ors. (1998) 3 SCC 410  Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008)  Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that - “entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evidence of the person who was said to have made payments in 'black' to the assessee was disbelieved no value could be attached to entries in the ledger or to the entries in the day-book even if one had been produ…