Chandigarh), S.P Goyal v. DCIT

74 ITD 298Income Tax Appellate Tribunal2000#863 most cited

What is Chandigarh), S.P Goyal v. DCIT authority for?

The Assessing Officer cannot make additions to income based solely on loose papers, scribbled figures, or entries in seized material without independent corroborative evidence, proof of actual money transfer, or statements from concerned parties. Suspicion, however strong, is not a sufficient basis for additions under income tax law.

122

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

S.P Goyal v. DCIT · 74 ITD 298 · Income Tax Act 1961 Section 132 · Section 153A · Section 292C · corroborative evidence · loose papers · seized material · additions based on suspicion · onus of proof · unexplained money · third party information

Sections most often in play

Section 132Section 153ASection 132(4)Section 143(3)Section 153CSection 69ASection 1961Section 292C

Issues it is cited on

hundi transactionsection 23(3)section 292c(1)(i)section 292c(1)voluntary admissionsection 158b(b)section 158bb(1)third party informationsection 132(4a)peak credit theorywarrant of authorisationsection 292c

Judgments citing Chandigarh), S.P Goyal v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1(4), CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

ITA 1597/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…169 ITD\n35 (ITAT-Mumbai), Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017]\n190 TTJ 681 (ITAT-Mumbai), Mumbai), DCIT Vs. Vipin Aggarwal [2017]\n83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD\n85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and\nMonga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247 (All). No corroborative\nevidence has been brought on record to demonstrate actual flow of\nmoney. The assessment order also does not refer to any independent\nmaterial supporting the alleged payments. Hence, it was of critical\nimportance for the AO to bring some tangible evidence on recor…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1556/CHNY/2025[2016]Status: DisposedITAT Chennai22 Jan 2026

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…169 ITD 35 (ITAT-Mumbai), Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247 (All). No corroborative evidence has been brought on record to demonstrate actual flow of money. The assessment order also does not refer to any independent material supporting the alleged payments. Hence, it was of critical importance for the AO to bring some tangible evidence on record…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1324/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…169 ITD\n35 (ITAT-Mumbai), Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017]\n190 TTJ 681 (ITAT-Mumbai), Mumbai), DCIT Vs. Vipin Aggarwal [2017]\n83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD\n85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and\nMonga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247 (All). No corroborative\nevidence has been brought on record to demonstrate actual flow of\nmoney. The assessment order also does not refer to any independent\nmaterial supporting the alleged payments. Hence, it was of critical\nimportance for the AO to bring some tangible evidence on recor…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1322/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…169 ITD\n35 (ITAT-Mumbai), Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017]\n190 TTJ 681 (ITAT-Mumbai), Mumbai), DCIT Vs. Vipin Aggarwal [2017]\n83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD\n85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and\nMonga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247 (All). No corroborative\nevidence has been brought on record to demonstrate actual flow of\nmoney. The assessment order also does not refer to any independent\nmaterial supporting the alleged payments. Hence, it was of critical\nimportance for the AO to bring some tangible evidence on recor…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MUTHULAKSHMI VELLAISAMY, TIRUPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 610/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan: Abipl-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 610/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. Muthulakshmi Vellaisamy, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan:Afbpg-3703-L] (प्रत्यर्थी/Respondent) (अपीलार्थी/ Appellant) अपीलार्थी की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. प्रत्यर्थी की ओर से /Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 12.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 132Section 132(4)Section 139(4)

…Z आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [PAN: ABIPL-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. GNANAGURU LAVANYA, TIRUPUR

ITA 605/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan: Abipl-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 610/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. Muthulakshmi Vellaisamy, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan:Afbpg-3703-L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. प्रत्यर्थी की ओर से /Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 12.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 132Section 132(4)Section 139(4)

…Z आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [PAN: ABIPL-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA…

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, TRICHY, INCOME TAX OFFICE, TRICHY vs. KARUPPANNA GOUNDER PALANIAPPA GOUNDER MARIAPPAN, KARUR

ITA 1631/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1628/Chny/2025 Acit, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Maragathamani Shanmugam, Vs. 54A, Muthu Nagar, Sengunthapuram, Karur – 639 002. [Pan:Abkps-2816-H] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.:1629/Chny/2025 Acit, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Ramasamy Moolimangalam Vs. Vaishnava Priya, 33, B7 Adhisri Apartments, Kothari Road, Nungambakkam, Chennai - 600 034. [Pan:Adwpv-0050-A] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.:1631/Chny/2025 Acit, Central Circle -1, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Karuppanna Gounder Palaniappa Vs. Gounder Mariappan, No.1, 80 Feet Road, Sengunthapuram, Karur – 639 002. [Pan:Agppm-2363-M] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Shiva Srinivas, C.I.T. प्रत्यर्थी की ओर से/Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 11.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1628/Chny/2025 ACIT, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Maragathamani Shanmugam, vs. 54A, Muthu Nagar, Sengunthapuram, Karur – 639 002. [PAN:ABKPS-2816-H] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.:1629/Chny/2025 ACIT, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year:…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. LIFE LINE AUTO FINANCE, KARUR

ITA 1630/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Jan 2026AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1630/Chny/2025 निर्धारण वर्ष / Assessment Year: 2013-14 Acit, Central Circle-2, Trichy. Vs. Life Line Auto Finance, 306-B1, First Floor, Bharathi Nagar, Mahatma Gandhi Road, Karur - 639 002. [Pan:Aaefl-7071-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. R. Venkata Raman, C.A. प्रत्यर्थी की ओर से/Respondent By : Shri. Shiva Srinivas, C.I.T. सुनवाई की तारीख/Date Of Hearing : 11.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 आदेश /Order Per S. R. Raghunatha, Am: The Present Appeal Of The Revenue Is Directed Against The Order Dated 21.03.2015 Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Hereinafter Referred To As “The Ld.Cit(A)”], Arising Out Of The Assessment Order Dated 31.03.2022 Passed By The Deputy Commissioner Of Income Tax, Central Circle-2, Trichy (Hereinafter Referred To As “The Ao”] U/S.143(3) R.W.S 153C Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2013–14. :-2-:

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 101Section 132Section 133ASection 143(3)Section 153ASection 292C(1)Section 34Section 69A

…erties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (ΤΜ) ΙΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247 (All). 6.5.11 In particular, it is of critical importance that the evidence to corroborate the narrations indicating payments in the seized material found with a third party is available with specific reference to the fact regarding actual transfer of money from the said third party to the r…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/.ITA Nos.904 & 905/CHNY/2025 निर्धारण वर्ष/Assessment Years: 2017-18 & 2019-20 The Deputy Commissioner of Income Tax, Central Circle - 2(2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by : सुनवाई की तारीख/Date of Hearing : घोषणा की तारीख/Date of Pronouncement : Chitravel Vetrimaran, Vs. D-38, 2…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL‘B’ BENCH, CHEΝΝΑΙ श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/.ITA Nos.904 & 905/CHNY/2025 निर्धारण वर्ष/Assessment Years: 2017-18 & 2019-20 The Deputy Commissioner of Income Tax, Central Circle - 2(2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by : सुनवाई की तारीख/Date of Hearing : घोषणा की तारीख/Date of Pronouncement : Chitravel Vetrimaran, Vs. D-38, 2nd…

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…(39 ITD 183) (Delhi).\n\nxi.\nDecision of Hon'ble ITAT, Bangalore Bench in the case of Additional\nITO vs. T. Mudduveerappa Sons (1993) [(45 ITD 12) (Bang.)].\n\nxii.\nDecision of Hon'ble ITAT, Calcutta Bench in the case of T. S.\nVenkatesan vs. ACIT (2000) [(74 ITD 298) (Cal.)].\n\n33\n39.\nThe assessee further contended that since the assessee\ncompany has not been found to be the owner of any cash' or\n'money', during the financial year relevant to assessment\nyear(s) under consideration. As a matter of fact, despite\nsearch & seizure and seizure operations, no unexplained cash\nwas found. It is clear that onu…

DCIT, CENTRAL CIRCLE -3, THANE, THANE vs. DODHIA SYNTHETICS LIMITED, BHIWANDI

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

…TO (39 ITD 183) (Delhi).\nx i.\nDecision of Hon'ble ITAT, Bangalore Bench in the case of Additional\nITO vs. T. Mudduveerappa Sons (1993) [(45 ITD 12) (Bang.)].\nxii.\nDecision of Hon'ble ITAT, Calcutta Bench in the case of T. S.\nVenkatesan vs. ACIT (2000) [(74 ITD 298) (Cal.)].\n39\nThe assessee further contended that since the assessee\ncompany has not been found to be the owner of any cash' or\n'money', during the financial year relevant to assessment\nyear(s) under consideration. As a matter of fact, despite\nsearch & seizure and seizure operations, no unexplained cash\nwas found. It is clear that onus is on…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 658/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…erties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247. 6.3.13 In particular, it is of critical importance that the evidence to corroborate the entries indicating the advancement of loan and interest payments in the seized material found with a third party is available with :-27-: ITA. No:656 to 658/Chny/2025 & ITA 622 & 633/Chny/2025 specific…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

ITA 657/CHNY/2025[2015-16]Status: DisposedITAT Chennai06 Aug 2025AY 2015-16
For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…erties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (TM) ΙΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247. 6.3.13 In particular, it is of critical importance that the evidence to corroborate the entries indicating the advancement of loan and interest payments in the seized material found with a third party is available with specific reference to the fact regarding actual transfer of money from t…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 656/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…erties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247. 6.3.13 In particular, it is of critical importance that the evidence to corroborate the entries indicating the advancement of loan and interest payments in the seized material found with a third party is available with :-27-: ITA. No:656 to 658/Chny/2025 & ITA 622 & 633/Chny/2025 specific…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 633/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…erties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247. 6.3.13 In particular, it is of critical importance that the evidence to corroborate the entries indicating the advancement of loan and interest payments in the seized material found with a third party is available with :-27-: ITA. No:656 to 658/Chny/2025 & ITA 622 & 633/Chny/2025 specific…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 622/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…erties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (TM) IΠΑΤ, T.S Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACTT [2000] 67 TTJ 247. 6.3.13 In particular, it is of critical importance that the evidence to corroborate the entries indicating the advancement of loan and interest payments in the seized material found with a third party is available with :-27-: ITA. No:656 to 658/Chny/2025 & ITA 622 & 633/Chny/2025 specific…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. K S PALANISAMY, ERODE

In the result, the appeal filed by the Revenue is dismissed

ITA 660/CHNY/2025[2017-18]Status: DisposedITAT Chennai05 Aug 2025AY 2017-18

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita No.660/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 The Deputy Commissioner Of K.S. Palanisamy, Income Tax, Vs. Kuppagounden Valasu, Central Circle - 2(4), Avalpoondurai, Erode 638 115. Chennai. [Pan: Ajipp-8193-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri Y. Sridhar, F.C.A. सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 05.08.2025 आदेश /O R D E R Per George George K: This Appeal At The Instance Of The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Dated 31.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. 2. The Solitary Issue Raised In The Appeal Is With Regard To Deletion Of Addition Made On Account Of Alleged Receipts From M/S. Srs Mining.

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri Y. Sridhar, F.C.A
Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250Section 34

…rties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (ΤΜ) ΙΠΑΤ, Τ.S. Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACIT [2000] 67 TTJ 247 (All). We also note that by relying upon the judgement of the Hon’ble Supreme Court in the case of Common Cause v. Union of India (supra), the CIT(A) has rightly observed that reliable and cogent evidence to corroborate the entries found in loose sheets and note books regarding the payments…

DCIT CENTRAL CIRCLE-2(2) CHENNAI, CHENNAI vs. THANGAMANI PERUMAL GOUNDER, PALLIPALAYAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 629/CHNY/2025[2016]Status: DisposedITAT Chennai04 Aug 2025

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita Nos.:628 & 629/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 The Deputy Commissioner Of Thangamani Perumal Gounder, Income Tax, Vs. 5/6/183, Govindampalayam Central Circle - 2(2), Alampalayam, Pallipalayam 638 008. Chennai. [Pan: Abcpt-7700-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri N. Arjun Raj, Advocate सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 04.08.2025 आदेश /O R D E R Per George George K: These Two Appeals At The Instance Of The Revenue Are Directed Against Two Separate Orders Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Both Dated 10.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2015-16 & 2016-17. 2. The Common Issue Involved In Both The Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. The Ita Nos.628 & 629/Chny/2025

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri N. Arjun Raj, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153CSection 250

…rties Vs ACIT [2018] 169 ITD 35 (ITAT-Mumbai), ACIT Vs. Katrina Rosemary Turcotte [2017] 190 TTJ 681 (ITAT-Mumbai), DCIT Vs. Vipin Aggarwal [2017] 83 taxmann.com 6 (ITAT Chandigarh), S.P Goyal Vs DCIT [2002] 82 ITD 85 (ΤΜ) ΙΠΑΤ, Τ.S. Venkatesan Vs ACIT [2000] 74 ITD 298 (Cal) and Monga Metals (P) Ltd Vs ACIT [2000] 67 TTJ 247 (All). We also note that by relying upon the judgement of the Hon’ble Supreme Court in the case of Common Cause v. Union of India (supra), the CIT(A) has rightly observed that reliable and cogent evidence to corroborate the entries found in loose sheets and note books regarding the payments…

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 533/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Bhaskar Chouhan Income Tax Officer, Sikar. 49-B, KGN Bagh, Niwaru Road, Vs. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJWPC8030B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 868/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Incom…

Showing 1–20 of 122 · Page 1 of 7