Chander Mohan Mehta v. ACIT

71 ITD 245Income Tax Appellate Tribunal1999#1290 most cited

What is Chander Mohan Mehta v. ACIT authority for?

Seized documents and statements used for income additions must be read holistically and not piecemeal. Arbitrary additions based on 'dumb documents' lacking corroboration or containing anomalies are unsustainable.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Chander Mohan Mehta v. ACIT · Section 132 · Section 153A · Section 292C · seized documents · evidentiary value · read as a whole · dumb documents · loose papers · on-money · arbitrary additions · block assessment

Also reported as

155 Taxmann 270

Sections most often in play

Section 132Section 143(2)Section 153ASection 147Section 69CSection 143(3)Section 68Section 133A

Issues it is cited on

section 132(4a)on money receiptpercentage completion methodpreponderance of probabilityon-moneydumb documentsassistant directorloose papersdocuments seizedblock periodsection 131(1a)section 292c

Judgments citing Chander Mohan Mehta v. ACIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. MADANLAL LALCHAND JAIN, NANDURBAR

In the result, the appeal filed by the assessee is partly allowed

ITA 1572/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…are feet should have been the same and no bifurcation is possible. Thus, there is an anomaly in the statement of Shri Kalpesh Jain. 33. Referring to the decision of the Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT reported in (1999) 71 ITD 245 (Pune), he submitted that the seized papers are to be read as a whole. He submitted that since the document seized from the place of Shri Kalpesh Jain does not contain the name of the assessee nor does it contain any date or any signature and since there are certain anomalies in the document so found, therefore, the Ld. CIT(A) was not justified in…

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

In the result, the appeal filed by the assessee is partly allowed

ITA 1404/PUN/2025[2022-23]Status: DisposedITAT Pune21 Nov 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…are feet should have been the same and no bifurcation is possible. Thus, there is an anomaly in the statement of Shri Kalpesh Jain. 33. Referring to the decision of the Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT reported in (1999) 71 ITD 245 (Pune), he submitted that the seized papers are to be read as a whole. He submitted that since the document seized from the place of Shri Kalpesh Jain does not contain the name of the assessee nor does it contain any date or any signature and since there are certain anomalies in the document so found, therefore, the Ld. CIT(A) was not justified in…

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

In the result, the appeal filed by the assessee is partly allowed

ITA 1403/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…are feet should have been the same and no bifurcation is possible. Thus, there is an anomaly in the statement of Shri Kalpesh Jain. 33. Referring to the decision of the Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT reported in (1999) 71 ITD 245 (Pune), he submitted that the seized papers are to be read as a whole. He submitted that since the document seized from the place of Shri Kalpesh Jain does not contain the name of the assessee nor does it contain any date or any signature and since there are certain anomalies in the document so found, therefore, the Ld. CIT(A) was not justified in…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SANKALP ORGANISERS PVT LTD , AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 482/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD vs. SANKALP VENTURE LLP, AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 481/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

SANKALP VENTURE LLP,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 436/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

SANKALP ORGANISERS PRIVATE LIMITED,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result, the appeals in IT(SS)A No

ITA 435/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A No. 46/Ahd/2023 and ITA No. 434/Ahd/2023 IT(SS)A Nos: 119 & 120/Ahd/2023 for Asst Years: 2018-19 & 2019-20 Sri. Robin Ramavtar The ACIT Goenka Central Circle-1(2), Plot No.3, Sankalp Vs Ahmedabad House, B/h. Rajpath Club, Bodakdev, Ahmedabad- Gujarat 380054 PAN: AFAPG9631E The ACIT Vs Sri. Robin Ramavtar Central Circle-1(2), Goenka Ahmedabad Plot No.3, Sankalp House, B/h.Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AFAPG9631E (Appell…

GANRAJ HOMES LLP ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…ollowing decisions, he submitted that where the Assessing Officer relies upon the statements or documents to corroborate the additions made, the said statement has to be read in totality and cannot be read in piece-meal: i) Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) ii) DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai – Trib.) 20. Referring to the decision of the Mumbai Bench of the Tribunal in the case of Smt. Madhu Gupta vs. DCIT (2006) 8 SOT 691 (Mum), he submitted that the statements of employees which are not confronted to any of the partners of the assessee should not be c…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…ollowing decisions, he submitted that where the Assessing Officer relies upon the statements or documents to corroborate the additions made, the said statement has to be read in totality and cannot be read in piece-meal: i) Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) ii) DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai – Trib.) 20. Referring to the decision of the Mumbai Bench of the Tribunal in the case of Smt. Madhu Gupta vs. DCIT (2006) 8 SOT 691 (Mum), he submitted that the statements of employees which are not confronted to any of the partners of the assessee should not be c…

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…additions could not be made merely on the basis of statement recorded u/s 131 of the Act when no corroborative material is unearthed during search. 24. Referring to the decision of Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) and Mumbai Bench of the Tribunal in the case of DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai-Trib.), the Ld. Counsel for the assessee submitted that the Tribunal in the said decisions has held that where the Assessing Officer relies upon statements or documents to corroborate the additions made, the said statement…

SHREE BALAJI REALTY ,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…additions could not be made merely on the basis of statement recorded u/s 131 of the Act when no corroborative material is unearthed during search. 24. Referring to the decision of Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) and Mumbai Bench of the Tribunal in the case of DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai-Trib.), the Ld. Counsel for the assessee submitted that the Tribunal in the said decisions has held that where the Assessing Officer relies upon statements or documents to corroborate the additions made, the said statement…

SHREE BALAJI REALTY,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE, PUNE

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

…additions could not be made merely on the basis of statement recorded u/s 131 of the Act when no corroborative material is unearthed during search. 24. Referring to the decision of Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) and Mumbai Bench of the Tribunal in the case of DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai-Trib.), the Ld. Counsel for the assessee submitted that the Tribunal in the said decisions has held that where the Assessing Officer relies upon statements or documents to corroborate the additions made, the said statement…

GANRAJ HOMES LLP,PUNE vs. INCOME TAX, CENTRAL CIRCLE 2(3), PUNE , PUNE

In the result, all the three appeals filed by the assessee are allowed

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…ollowing decisions, he submitted that where the Assessing Officer relies upon the statements or documents to corroborate the additions made, the said statement has to be read in totality and cannot be read in piece-meal: i) Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) ii) DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai – Trib.) 20. Referring to the decision of the Mumbai Bench of the Tribunal in the case of Smt. Madhu Gupta vs. DCIT (2006) 8 SOT 691 (Mum), he submitted that the statements of employees which are not confronted to any of the partners of the assessee should not be c…

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…for the assessee submitted that the Tribunal in the said cases has held that the additions could not be made merely on is unearthed during search. 24. Referring to the decision of Pune Bench of the Tribunal in the case of Chander Mohan Mehta vs. ACIT (1999) 71 ITD 245 (Pune) and Mumbai Bench of the Tribunal in the case of DCIT vs. Kanakia Hospitality (P.) Ltd. (2019) 110 taxmann.com 4 (Mumbai-Trib.), the Ld. Counsel for the assessee submitted that the Tribunal in the said decisions has held that where the Assessing Officer relies upon statements or documents to corroborate the additions made, the said statement…

SANKALP IN,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri NARENDRA PRASAD SINHA, Accountant Member IT(SS)A Nos. 45 to 48/Ahd/2022 Asst. Years 2015-16 to 2018-19 & Asst. Year 2019-20 Asst. Commissioner of Sankalp IN, Income-tax, 401-402, Sankalp Central Circle-1(2), Vs Square, Drive-in-Road, Ahmedabad Memnagar, Ahmedabad-380052 PAN: ACAFS6442A (Appellant) (Respondent) IT(SS)A Nos. 70 to 73/Ahd/2022 Asst Years 2015-16 to 2018-19 & Asst. Year 2019-20 Sankalp IN, Asst. Commissioner 401-402, Sankalp of Income-tax, Square, Drive-in-Road, Vs Central Circle-…

THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. SANKALP IN, AHMEDABAD

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “C” BENCH\nBefore: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA, Accountant Member\nIT(SS)A Nos.45 to 48/Ahd/2022\nAsst. Years 2015-16 to 2018-19\n&\nITA No. 568/Ahd/2022\nAsst. Year 2019-20\nAsst. Commissioner of\nIncome-tax,\nCentral Circle-1(2),\nAhmedabad\n(Appellant)\nVs\nSankalp IN,\n401-402, Sankalp\nSquare, Drive-in-Road,\nMemnagar,\nAhmedabad-380052\nPAN: ACAFS6442A\n(Respondent)\nIT(SS)A Nos.70 to 73/Ahd/2022\nAsst Years 2015-16 to 2018-19\nSankalp IN,\n&\nITA No. 577/Ahd/2022\nAsst. Year 2019-20\n401-402, Sa…

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

ITA 3662/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…jesh Agnihotri having receipts only as admitted by Mr. Jain but also there are other party accounts having both debit and credit entries. The statement has to be accepted as a whole and could not be used in parts as held in Chander Mohan Mehta v/s ACIT (1999) 71 ITD 245 (Pune). It appears that the A.O neither during assessment, nor during remand proceedings, verified these ledger books before relying upon the statement of Sh. Jain. In any case, the admission made by the appellant during search operations constitute substantial evidence in view of section 17 & 21 of Evidence Act, but it is not conclusive and it is…

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

ITA 3661/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…jesh Agnihotri having receipts only as admitted by Mr. Jain but also there are other party accounts having both debit and credit entries. The statement has to be accepted as a whole and could not be used in parts as held in Chander Mohan Mehta v/s ACIT (1999) 71 ITD 245 (Pune). It appears that the A.O neither during assessment, nor during remand proceedings, verified these ledger books before relying upon the statement of Sh. Jain. In any case, the admission made by the appellant during search operations constitute substantial evidence in view of section 17 & 21 of Evidence Act, but it is not conclusive and it is…

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 2819/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…jesh Agnihotri having receipts only as admitted by Mr. Jain but also there are other party accounts having both debit and credit entries. The statement has to be accepted as a whole and could not be used in parts as held in Chander Mohan Mehta v/s ACIT (1999) 71 ITD 245 (Pune). It appears that the A.O neither during assessment, nor during remand proceedings, verified these ledger books before relying upon the statement of Sh. Jain. In any case, the admission made by the appellant during search operations constitute substantial evidence in view of section 17 & 21 of Evidence Act, but it is not conclusive and it is…

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