Asstt. CIT v. Kunwarjeet Finance Pvt. Limited, (2015) 61 Taxmann.com 52 (Ahm,-Trib.), CIT v. Jagdish Narayan Ratan Kumar

61 Taxmann.com 173High Court2015#7486 most cited

What is Asstt. CIT v. Kunwarjeet Finance Pvt. Limited, (2015) 61 Taxmann.com 52 (Ahm,-Trib.), CIT v. Jagdish Narayan Ratan Kumar authority for?

Additions made by the revenue based on a retracted statement recorded under section 132(4) cannot be sustained if the revenue fails to provide any corroborating evidence. Statements made during a search must be correlated with the seized records.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Jagdish Narayan Ratan Kumar · section 132(4) · retracted statement · corroborating evidence · onus of proof · search and seizure

Sections most often in play

Section 1961Section 115BBE of Income Tax ActSection 132Section 132 of Income Tax ActSection 132(4)Section 132(4) of Income Tax ActSection 133ASection 143(3)

Issues it is cited on

section 134section 10(2a)onus of proofretracted statementdumb documentssection 34loose papersblock perioddocuments seizedsection 132(4)agricultural incomeunexplained investment

Judgments citing Asstt. CIT v. Kunwarjeet Finance Pvt. Limited, (2015) 61 Taxmann.com 52 (Ahm,-Trib.), CIT v. Jagdish Narayan Ratan Kumar

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhatisgarh Distilleries Limited, Kolkata

In the result, appeal of the revenue in ITA No

ITA 103/RPR/2020[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri S.L Anuragi, Ld. CIT-DR
Section 115BSection 132Section 132(4)Section 153ASection 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.103/RPR/2020 CO No.15/RPR/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner of Income Tax (Central Circle)-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Distilleries Limited 6B, Express Tower, 42A Shakespeare Sarani, Theatre Road, Kolkata PAN: AAACS5073L ……""यथ" / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Shri S.L Anuragi, Ld. CIT…

Shri Bhanwar Lal, Jodhpur vs. DCIT, Central Circle-1, Jodhpur

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: DisposedITAT Jodhpur26 Jun 2025AY 2012-13

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 250Section 68

…ITA No. 417 to 424/Jodh/2025 Shri Bhanwar Lal 1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.417/Jodh/2025 - A.Y. 2012-13 ITA No.418/Jodh/2025 - A.Y. 2013-14 ITA No.419/Jodh/2025 - A.Y. 2014-15 ITA No.420/Jodh/2025 - A.Y. 2015-16 ITA No.421/Jodh/2025 - A.Y. 2016-17 ITA No.422/Jodh/2025 - A.Y. 2017-18 ITA No.423/Jodh/2025 - A.Y. 2018-19 ITA No.424/Jodh/2025 - A.Y. 2019-20 Shri Bhanwar Lal, VS DCIT, Central Circle-1, Jodhpur C/o Rajendra Jain, Advocate 106, Akshay Deep Complex, 5th B Road, Sardarpura,…

DCIT Central, Bhopal vs. Sharad Sharma, Bhopal

ITA 309/IND/2023[2012-13]Status: DisposedITAT Indore19 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

Section 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No. 29/Ind/2023 (AY: 2010-11) IT(SS)A No. 32/Ind/2023 (AY: 2015-16) Shri Sharad Sharma, ACIT, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (stationed at Bhopal) TT Nagar, Bhopal (PAN: AMZPS9791D) (Assessee/Appellant) (Revenue/Respondent) ITA No. 309/Ind/2023 (AY: 2012-13) DCIT Central, Shri Sharad Sharma, बनाम/ Gwalior H-3B, Nishant Colony, Vs. (stationed at Bhopal) 74 Bunglows, TT Nagar, Bhopal (PAN: AMZPS9791…

DCIT Central, Bhopal vs. Sharad Sharma, Bhopal

ITA 304/IND/2023[2015-16]Status: DisposedITAT Indore19 Jul 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No. 29/Ind/2023 (Ay: 2010-11) It(Ss)A No. 32/Ind/2023 (Ay: 2015-16) Shri Sharad Sharma, Acit, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (Stationed At Bhopal) Tt Nagar, Bhopal (Pan: Amzps9791D) (Assessee/Appellant) (Revenue/Respondent)

Section 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No. 29/Ind/2023 (AY: 2010-11) IT(SS)A No. 32/Ind/2023 (AY: 2015-16) Shri Sharad Sharma, ACIT, Central, बनाम/ H-3B, Nishant Colony, Gwalior Vs. 74 Bunglows, (stationed at Bhopal) TT Nagar, Bhopal (PAN: AMZPS9791D) (Assessee/Appellant) (Revenue/Respondent) ITA No. 309/Ind/2023 (AY: 2012-13) DCIT Central, Shri Sharad Sharma, बनाम/ Gwalior H-3B, Nishant Colony, Vs. (stationed at Bhopal) 74 Bunglows, TT Nagar, Bhopal (PAN: AMZPS9791…

Dy. CIT, Central Circle, Varanasi vs. Shri Ashok Agrawal, Varanasi

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 23/VNS/2023[2016-2017]Status: DisposedITAT Varanasi21 Nov 2023AY 2016-2017

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Bleshri Ashok Agrawal, Dy.Cit Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001

For Appellant: Shri V K Jindal & Sh Ashish JindalFor Respondent: Shri Robin Chaudhary, CIT
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI BENCH, VARANASI Before Shri B R Baskaran, Hon’ble Accountant Member, & Shri Amit Shukla, Hon’ble Judicial Member Shri Ashok Agrawal, Dy.CIT Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) Dy.CIT Central Circle, Shri Ashok Agrawal, Varanasi J-12/120, Dhoopchandi, Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) For the Assessee : Shri V K Jindal & Sh Ashish Jindal For the Revenue : Shri Robin Chaudhary, CIT Date of Hearing : 27.09.2023 Date of Pronouncement : 21.11.2023 O R D E R…

Ashok Kumar Agrawal, Varanasi vs. Dc/ACIT, CC, Varanasi

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 52/VNS/2022[2016-2017]Status: DisposedITAT Varanasi21 Nov 2023AY 2016-2017

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Bleshri Ashok Agrawal, Dy.Cit Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001

For Appellant: Shri V K Jindal & Sh Ashish JindalFor Respondent: Shri Robin Chaudhary, CIT
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI BENCH, VARANASI Before Shri B R Baskaran, Hon’ble Accountant Member, & Shri Amit Shukla, Hon’ble Judicial Member Shri Ashok Agrawal, Dy.CIT Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) Dy.CIT Central Circle, Shri Ashok Agrawal, Varanasi J-12/120, Dhoopchandi, Jagatganj, Varanasi 221001 PAN AGEPA0153G (Appellant) (Respondent) For the Assessee : Shri V K Jindal & Sh Ashish Jindal For the Revenue : Shri Robin Chaudhary, CIT Date of Hearing : 27.09.2023 Date of Pronouncement : 21.11.2023 O R D E R…

ACIT Central-2, Bhopal vs. Shri Sanjeev Agrawal, Bhopal

ITA 87/IND/2021[2012-13]Status: DisposedITAT Indore09 May 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2012-13 The Acit (Central)-2, Shri Sanjeev Agrawal, Bhopal, Mp-462011 H.No.E-2/134, Arera Colony, Vs. Bhopal, Mp-452016 Pan Adhpa8387N (Appellant) (Respondent) For Revenue : Shri P.K. Mishra, Cit(Dr) For Assessee : Shri S. S. Deshpande, Ca Shri Satyajeet Chatterjee, Ca

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT(DR)
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH: DB: INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Assessment Year: 2012-13 The ACIT (Central)-2, Shri Sanjeev Agrawal, Bhopal, MP-462011 H.No.E-2/134, Arera Colony, vs. Bhopal, MP-452016 PAN ADHPA8387N (Appellant) (Respondent) For Revenue : Shri P.K. Mishra, CIT(DR) For Assessee : Shri S. S. Deshpande, CA Shri Satyajeet Chatterjee, CA Date of Hearing : 22.02.2023 Date of Pronouncement : 09.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal filed by the Revenue is directed agains…

The ACIT Central -1, Bhopal vs. Shri Sunil Sahu, Raipur

ITA 355/IND/2020[2013-14]Status: DisposedITAT Indore30 Nov 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Revenue byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 143(3)Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

Sunil Sahu, Raipur vs. ACIT(Central)-2, Bhopal

ITA 158/IND/2019[2012-13]Status: DisposedITAT Indore30 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Revenue byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 143(3)Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

Sunil Sahu, Raipur vs. ACIT(Central)-2, Bhopal

ITA 157/IND/2019[2011-12]Status: DisposedITAT Indore30 Nov 2022AY 2011-12

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Revenue byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 143(3)Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

Sunil Sahu, Raipur vs. ACIT(Central)-2, Bhopal

ITA 156/IND/2019[2010-11]Status: DisposedITAT Indore30 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Revenue byFor Respondent: Shri Ashish Porwal, Sr.D.R
Section 143(3)Section 147Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.156, 157 & 158/Ind/2019 & (Assessment Years: 2010-11, 2011-12 & 2012-13) Shri Sunil Sahu Vs. Assistant Commissioner of 3rd Floor, Shubham Income Tax (Central)-II, Corporate, Opposite Airtel Bhopal Office, Ring Road No.1, Raipur, Chhatishgarh PAN No. AJNPS2606L (Appellant) .. (Respondent) Assistant Commissioner of Vs. Shri Sunil Sahu 3rd Floor, Shubham Income Tax (Central)-II, Bhopal Corporate, Opposite Airtel Office, Ring Road No.1, Raipur, Chhatishgarh…

DCIT Cent.Cir-8(2), Mumbai vs. Shri Farooq Ali Khan, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 3925/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Apr 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Achal Sharma (DR)
Section 132Section 132(4)Section 133(6)Section 143(3)Section 145Section 145(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 3925/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) बिधम/ DCIT, Central Cir-8(2) Shri Farooq Ali Khan 6th Floor, Room No.658, No.21, Benson A Cross Vs. Aayakar Bhavan, M. K. Road, Benson Town Post, Road, Mumbai-400020. Bangalore-560046. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABYPK7991D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by: Shri Achal Sharma (DR) सुनवाई की तारीख / Date of Hearing: 22/02/2022 घोषणा की तारीख /Date of Pronouncement…

DCIT, Jaipur vs. Subhash Gupta, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 613/JPR/2016[2012-13]Status: DisposedITAT Jaipur04 Apr 2018AY 2012-13
For Appellant: Shri S.R.Sharma (CA)For Respondent: Smt. Roli Agarwal (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 153ASection 245Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 613/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke The Dy. Commissioner of Shri Subhash Gupta Vs. Income-tax Central Circle-2, ¾ SMS Colony, Maharani Jaipur Farm, Durgapura, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACIPG1776H vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Roli Agarwal (CIT) fu/kZkfjrh dh vksj ls…

Shri Yogesh Hotwani, Mandsaur vs. The DCIT (Central), Indore

In the result, the appeal of the assessee is partly allowed

ITA 680/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

The ACIT-Central-2, Indore vs. Shri Yogesh Kumar Hotwani, Mandsaur

In the result, the appeal of the assessee is partly allowed

ITA 674/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

Asstt. CIT v. Kunwarjeet Finance Pvt. Limited, (2015) 61 Taxmann.com 52 (Ahm,-Trib.), CIT v. Jagdish Narayan Ratan Kumar (61 Taxmann.com 173) — Cited in 15 Judgments | BharatTax