Chuharmal v. CIT

172 ITR 250Supreme Court of India1988#217 most cited

What is Chuharmal v. CIT authority for?

The expression 'income' under Section 69A of the Income-tax Act, 1961, has a wide meaning, encompassing anything that comes in or results in gain. Therefore, an assessee's unexplained investments, such as purchasing articles or depositing cash, can legitimately be inferred and deemed as income under this section.

340

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2026.

Also referred to as

Chuharmal v. CIT · Section 69A · 172 ITR 250 · 3 SCC 588 · 'income' wide meaning · unexplained investments · deemed income · unexplained money · source of investment · gain

Also reported as

3 SCC 588

Sections most often in play

Section 143(3)Section 69ASection 142(1)Section 250Section 148Section 147Section 143(2)Section 115BBE

Issues it is cited on

section 110section 153(a)section 132(4a)section 65bsection 65survey under section 133aviolation of natural justicepanchnamasection 271asection 292cdumb documentssection 250(4)

Judgments citing Chuharmal v. CIT

SANJAY RAWAT,DEHRADUN vs. ACIT CENTRAL CRICLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 95/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ITA Nos.90, 95 & 104/DDN/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA Nos.90, 95 & 104/DDN/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat vs ACIT 18S ATS Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand PAN-AHOPR5244E APPELLANT RESPONDENT Assessee by Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, CA Revenue by Ms. Poonam Sharma, CIT DR Date of Hearing 08.12.2025 Date of Pronouncement 1…

SANJAY RAWAT,DEHRADUN vs. ACIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 90/DDN/2024[2015-16]Status: DisposedITAT Dehradun11 Feb 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ITA Nos.90, 95 & 104/DDN/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA Nos.90, 95 & 104/DDN/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat vs ACIT 18S ATS Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand PAN-AHOPR5244E APPELLANT RESPONDENT Assessee by Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, CA Revenue by Ms. Poonam Sharma, CIT DR Date of Hearing 08.12.2025 Date of Pronouncement 1…

SH.SANJAY RAWAT,,DEHRADUN vs. ACIT, CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 104/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ITA Nos.90, 95 & 104/DDN/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] ITA Nos.90, 95 & 104/DDN/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat vs ACIT 18S ATS Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand PAN-AHOPR5244E APPELLANT RESPONDENT Assessee by Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, CA Revenue by Ms. Poonam Sharma, CIT DR Date of Hearing 08.12.2025 Date of Pronouncement 1…

LALTANPUIA CHAWGHLUT,AIZAWL vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, both appeals filed by the assessee in ITA No

ITA 191/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Feb 2026AY 2014-15

Bench: The Itat Dated 15.09.2025 As Under:

For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH”, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 190 & 191/GTY/2025 Assessment Years : 2013-14 & 2014-15 Laltanpuia Chawghlut, Vs. Income Tax Officer, G-29, Ground Floor, Laltanpuia Ward – 1, Silchar, Assam Chawnghlut Building, - 788001 Lower Chanmari, Aizwal - 796007 [PAN: AGHPC3100C] APPELLANT RESPONDENT Assessee by Siddhant Sharma, FCA : Revenue by : Santosh Kumar Karnani, Addl. CIT Date of hearing : 21.01.2026 Date of Pronouncement : 11.02.2026 O R D E R PER LAXMI PRASA…

LALTANPUIA CHAWGHLUT,AIZAWL vs. INCOME TAX OFFICER WARD-1, SILCHAR, SILCHAR

In the result, both appeals filed by the assessee in ITA No

ITA 190/GTY/2025[2013-14]Status: DisposedITAT Guwahati11 Feb 2026AY 2013-14

Bench: The Itat Dated 15.09.2025 As Under:

For Respondent: Santosh Kumar Karnani, Addl. CIT
Section 10(26)Section 139Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH”, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 190 & 191/GTY/2025 Assessment Years : 2013-14 & 2014-15 Laltanpuia Chawghlut, Vs. Income Tax Officer, G-29, Ground Floor, Laltanpuia Ward – 1, Silchar, Assam Chawnghlut Building, - 788001 Lower Chanmari, Aizwal - 796007 [PAN: AGHPC3100C] APPELLANT RESPONDENT Assessee by Siddhant Sharma, FCA : Revenue by : Santosh Kumar Karnani, Addl. CIT Date of hearing : 21.01.2026 Date of Pronouncement : 11.02.2026 O R D E R PER LAXMI PRASA…

VIJAY PREMRAJ PUROHIT,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1, JALGAON, JALGAON

In the result, appeal of the assessee is partly allowed

ITA 1905/PUN/2025[2017-18]Status: DisposedITAT Pune12 Jan 2026AY 2017-18

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Dinar Daptari &For Respondent: Smt. Indira R. Adakil, Addl.CIT
Section 143(2)Section 143(3)Section 250Section 69Section 69A

…balance in an audited cash book, without a convincing explanation for its sudden non-utilization contrary to the established business pattern, is insufficient to discharge this burden of proof. The Hon'ble Supreme Court in the case of Chuharmal Vs CIT (1988) 172 ITR 250 (SC), affirming the wide meaning of "income" under Section 69A, held that if the assessee fails to offer a satisfactory explanation about the nature and source of acquisition of money found in his possession (including bank accounts), its value may be deemed to be his income. The principle established is that the burden lies heavily on the assess…

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

ITA 3515/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

PURUSHUTTAM LAL SONI,DELHI vs. ACIT CENTRAL CIRCLE-14, NEW DELHI

ITA 3514/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

ITA 3513/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

ITA 3512/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

ITA 3511/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

ITA 3510/DEL/2025[2012-13]Status: DisposedITAT Delhi17 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

ITA 3509/DEL/2025[2011-12]Status: DisposedITAT Delhi17 Dec 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153BSection 153CSection 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3509 to 3515/Del/2025 Assessment Year: 2011-12 to 2017-18 Sh. Purushttam Lal Soni, Vs. Asst. Commissioner of Office at 4/14, Income Tax, W.E.A. Saraswati Marg, Central Circle-14, Karol Bagh, New Delhi Delhi -110005 PAN: ASAPS8674C (Appellant) (Respondent) Assessee by Sh. Rahul Yadav, AR Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 04.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven a…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…ore natural that the Department would offer evidence to counter this ground only after the issue had been raised by the assessee in appeal. The ld. DRs also drew our attention through the decision of the Hon’ble Supreme Court in the case of Chuharmal vs. CIT 172 ITR 250. It was submitted that in the said case, the Hon’ble Supreme Court had held that there was a presumption in law, specifically section 114(e) of the Evidence Act that Judicial and Official Acts supposed to be performed in a particular manner had actually been performedin the way they were supposed to be conducted. There could not be presumption of…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…ore natural that the Department would offer evidence to counter this ground only after the issue had been raised by the assessee in appeal. The ld. DRs also drew our attention through the decision of the Hon’ble Supreme Court in the case of Chuharmal vs. CIT 172 ITR 250. It was submitted that in the said case, the Hon’ble Supreme Court had held that there was a presumption in law, specifically section 114(e) of the Evidence Act that Judicial and Official Acts supposed to be performed in a particular manner had actually been performedin the way they were supposed to be conducted. There could not be presumption of…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…ore natural that the Department would offer evidence to counter this ground only after the issue had been raised by the assessee in appeal. The ld. DRs also drew our attention through the decision of the Hon’ble Supreme Court in the case of Chuharmal vs. CIT 172 ITR 250. It was submitted that in the said case, the Hon’ble Supreme Court had held that there was a presumption in law, specifically section 114(e) of the Evidence Act that Judicial and Official Acts supposed to be performed in a particular manner had actually been performedin the way they were supposed to be conducted. There could not be presumption of…

SHRI SWATANTRA KUMAR SHUKLA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-3, KANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 575/LKW/2019[2015-16]Status: DisposedITAT Lucknow24 Nov 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 Swatantra Kumar Shukla, Vs. Dy. Cit-3, Kanpur 61/139, Sita Ram Mohal, Kanpur- 208001 (U.P.) Pan: Acaps5484N (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 24.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- 1, Kanpur, Passed On 29.07.2019 Wherein The Appeal Of The Assessee Against The Orders Passed By The Assessing Officer Under Section 143(3) Of The Act For The A.Y. 2015-16 On 29.12.2017 Has Been Dismissed. The Grounds Of Appeal Are As Under: - “1. That The Ld Cit(A) Was Wrong In Confirming The Addition Of Rs. 1,39,81,850- Made By The Ao Without Any Valid Reason. 2. That The Revenue Was Wrong In Disallowing The Claim Of Long Term Capital Gains U/S 10(38) Of The Act & The Same Is Against Facts & Law. 3. That The Various Case Law Cited By The Revenue In Rejecting The Claim Is Wrong In As Much As The Facts Of The Appellant'S Case Are Distinguishable From The Cited Case Law. 4. That The Revenue Was Wrong In Invoking Section 68 Of The Act & The Same Is Not Justified & Unwarranted. 5. That It Was Wrong On The Part Of Revenue To Invoke Section 68 Of The Act In As Much As Initial Onus On The Assessee To Establish Identity, Credit Capacity Of The Creditor & Genuineness Of The Transaction Was Discharged. 6. That The Finding Of The Ld Ao That 'Long Term Capital Gains Of Rs.1 39,81,850/ Claimed By The Assessee Is Held To Have Been Arranged By The Assessee Through

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 10(38)Section 143(3)Section 68

…i. ITO vs. Shamim M. Bharwani ITA No.4906/MUM/2011 dated 27.03.2015 He also rejected the plea of the assessee for cross examination by citing the decisions of the Hon’ble Supreme Court in the case of Dhakeshwari Cotton Mills, 26 ITR 775 and Chuharmal vs. CIT, 172 ITR 250 (SC). He also placed reliance on the jurisdictional High Court in the case of Motilal Padampat Udyog Limited vs. CIT, 292 ITR 656 and the judgments of the Hon’ble Delhi High Court rendered in the case Udit Kalra vs. ITO on 4.04.2019. Thus, he came to dismiss the appeal of the assessee. 4. The assessee is aggrieved at the dismissal of his appeal…

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…fore natural that the Department would offer evidence to counter this ground only after the issue had been raised by the assessee in appeal. The ld. DRs also drew our attention through the decision of the Hon’ble Supreme Court in the case of Chuharmal vs. CIT 172 ITR 250. It was submitted that in the said case, the Hon’ble Supreme Court had held that there was a presumption in law, specifically section 114(e) of the Evidence Act that Judicial and Official Acts supposed to be performed in a particular manner had actually been performedin the way they were supposed to be conducted. There could not be presumption of…

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…fore natural that the Department would offer evidence to counter this ground only after the issue had been raised by the assessee in appeal. The ld. DRs also drew our attention through the decision of the Hon’ble Supreme Court in the case of Chuharmal vs. CIT 172 ITR 250. It was submitted that in the said case, the Hon’ble Supreme Court had held that there was a presumption in law, specifically section 114(e) of the Evidence Act that Judicial and Official Acts supposed to be performed in a particular manner had actually been performedin the way they were supposed to be conducted. There could not be presumption of…

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…fore natural that the Department would offer evidence to counter this ground only after the issue had been raised by the assessee in appeal. The ld. DRs also drew our attention through the decision of the Hon’ble Supreme Court in the case of Chuharmal vs. CIT 172 ITR 250. It was submitted that in the said case, the Hon’ble Supreme Court had held that there was a presumption in law, specifically section 114(e) of the Evidence Act that Judicial and Official Acts supposed to be performed in a particular manner had actually been performedin the way they were supposed to be conducted. There could not be presumption of…

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