Ashwani Kumar v. ITO

39 ITD 183High Court1991#853 most cited

What is Ashwani Kumar v. ITO authority for?

For figures in a 'dumb document' to be treated as the assessee's income, the revenue must provide necessary evidence to prove that these figures represent income earned by the assessee and that the alleged documents have materialized into transactions.

122

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2006 to 2025.

Also referred to as

Ashwani Kumar v. ITO · dumb document · revenue evidence · income earned · materialised transactions · corroborative evidence · undisclosed receipts · section 132(4)

Also reported as

250 ITR 327

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 263Section 69CSection 147Section 148

Issues it is cited on

buyback of sharesplace of effective managementsection 6(3)section 127(1)voluntary admissionlegal expensesdumb documentssection 158bbsection 132(4a)section 158b(b)section 269tonus of proof

Judgments citing Ashwani Kumar v. ITO

ACIT, CC, Agra vs. M/S. United Farm Product Private Limited, Agra

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 69C

…ase of K.P. Varghese v. ITO [1981] 24 CTR (SC) 358/[1981] 131 ITR 597 (SC) - Hon'ble High Court of Delhi in case of Commissioner of Income-tax, Delhi (Central)-II v. D.K. Gupta [2008] 174 TAXMAN 476 (DELHI) - Hon'ble Delhi ITAT in case of Ashwini Kumar v. ITO 39 ITD 183 (Delhi) - The Mumbai ITAT in case of S.P. Goyal v. Dy. CIT [2002J 82 ITD 85 (Mum.) (TM) - Hyderabad bench of ITAT in case of Nagarjuna Construction Co. Ltd. vs. DCIT (2012) 23 taxmann.com 239 - Hon’ble M.P. High Court in case of CIT vs. C.L. Khatri (2005) 147 Taxman 652 - In case of T. Mudduveerappa Sons (1993) 45 ITD 12 (Bang.) - DCIT vs. Krorila…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle 3, Delhi

ITA 7/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…c/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. I TO [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle-3, Delhi

ITA 51/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 326/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 281/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Dy. Commissioner of Income Tax, Central Circle-3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 280/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. ITO [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Dy. Commissioner of Income Tax, Central Circle-3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 279/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…c/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. I TO [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 273/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…c/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. I TO [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Dy. Commissioner of Income Tax, Central Circle - 3, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 272/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle 03, Delhi

ITA 271/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle-03, New Delhi, Delhi vs. Luv Ranjan, Ghaziabad

ITA 1845/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…c/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. I TO [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 2951/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 2950/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Super Cassettes Industries Pvt Ltd, Delhi vs. DCIT Central Circle-3, Delhi

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Super Cassettes Industries Pvt Ltd, New Delhi vs. DCIT Central Circle-3, Delhi

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…oc/dumb documents without any corroborative evidence/finding that the alleged documents have materialised into transactions cannot be deemed to be the Income of the assessee. On the similar lines, the Hon'ble Delhi ITAT in case of Ashwani Kumar Vs. IΤΟ [1991] 39 ITD 183 held that in the case of dumb document, revenue should have necessary evidence to prove that the figures represent incomes earned by the assessee. Similar is the decision in the case of PCIT V. Ajanta Footcare 84 taxmann.com 109. 169. On the basis of above discussion, it is held that material in the nature of a mere excel sheet containing certain…