Chuharmal v. CIT

ITO 19(2)(4), Mumbai vs. Naitik Gems, Mumbai

In the result, appeal of the Revenue is dismissed

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhito -19(2)(4), M/S Naitik Gems Room No. 217, Matru Mandir, 1304, Prasad Chambers, Vs. Mumbai-400007. Opera House, Mumbai-400004. Pan: Aaafn5200F (Appellant) (Respondent)

…hat if no evidence is given by the party on whom the burden is cast, the issue must be found against him. However, in the instant case, the appellant has miserably failed to lead evidence. 8.8 The Hon'ble Supreme Court, in the case of Chuharmal v. CIT [1988] 172 ITR 250/38 Taxman 190 highlighted the fact that the principle of evidence law are not to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon'ble Supreme Court in the case of Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR…

Samkit Diamonds Exporters, Mumbai vs. ACIT 19(3), Mumbai

In the result both the appeals of the assessee as well of the revenue are allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4133/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Samkit Diamonds Exporters Acit 19(3) 111 Prasad Chambers, Tata Mumbai Road No.2, Opera House, V. Mumbai 400004 स्थायी ऱेखा सं./ Pan : Aakfs5302F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…that if no evidence is given by the party on whom the burden is cast, the issue must be found against him. However, in the instant case, the appellant has miserably failed to lead evidence. 6.8 The Hon'ble Supreme Court, in the case of Chuharmal v. CIT [1988] 172 ITR 250 I 38 Taxman 190 highlighted the fact that the principle of evidence law are not to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon'ble Supreme Court in the case of Dhakeswari Cotton Mills Ltd. CIT [1954] 26 ITR…

Satish R. Rathod, Mumbai vs. ITO 15(3)(1), Mumbai

In the result, both the appeals are hereby ordered to be dismissed

Bench: Shri P. K. Bansal, Vp & Shri Amarjit Singh, Jm

…im. Therefore, onus is always on a person who asserts a proposition or fact and in the instant case, the appellant has miserably failed to lead evidence and hence, onus is a determining factor. The Hon’ble Supreme Court, in the case of Chuharmal Y. CIT [1988] 172 ITR 250 138 Taxman 190 highlighted the fact that the principle of evidence law are not to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by the Hon'ble Supreme Court in the case of Dhakeswan Cotton Mills Ltd. V CIT [1954] 26 JTR…

Asst CIT 9(2)(1), Mumbai vs. Castrol India Ltd, Mumbai

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 Asst. Commissioner Of Income M/S.Castrol India Ltd., Tax-9(2)(1), Technopolis Knowledge बनाम/ Room No.665A, 6Th Floor, Partk, Vs. Aayakar Bhavan, Mahakali Caves Road, M.K.Road, Chakala, Andheri(East), Mumbai – 400 020 Mumbai – 400 093 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaacc4481E

…he penalty cannot be imposed with reference to addition of deemed income under Section 50C of the Income Tax Act, 1961. Mr.Vimal Gupta relies upon the judgment of the Honourable Supreme Court in the case of Chuharmal V/s Commissioner of Income Tax reported in 172 ITR 250(SC). 2. Upon perusal of the order passed by the Tribunal in its entirety and noting the peculiar facts pertaining to the Assessee we are of the view that the question as posed before us and the contentions advanced need not be gone into in any further details. The admitted factual position and which the Tribunal noted is prevailing throughout. T…

Kiran Navin Doshi, Mumbai vs. ITO -23(2)(4), Mumbai

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Saktijit Deysmt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) Bkc, Bandra East Mumbai 400080 Mumbai Pan – Abwpd5848A Appellant Respondent

…ts and the onus cannot be said to have influenced the decisions. However, in the instant case, the appellant has miserably failed to lead evidence and hence, onus is a determining factor. 7.10. The Hon'ble Supreme Court, in the case of Chuharmal v. CIT [1988] 172 ITR 250/38 Taxman 190 highlighted the fact that the principle of evidence law are not to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules of evidence, as held by 10 Smt. Kiran Navin Doshi the Hon'ble Supreme Court in the case of Dhakeswari Cotton Mills…

Rajanikant C. Shah, Mumbai vs. ITO 10(2)(2), Mumbai

Bench: Shri Joginder Singh () & Shri Ashwani Taneja (Acountant Member)

…that s. 110 of the Evidence Act does is that it embodies a salutary principle of common law jurisprudence which could be attracted to a set of circumstances that satisfy its conditions. 14.1. Subsequently, Hon’ble Supreme Court in the case of CHUHARMAL vs CIT 172 ITR 250, analysed aforesaid judgment and approved the majority view of Hon’ble Justice Tulzapurkar and Hon’ble Justice Deshpande and observed that – “We are of the opinion that this is the correct approach and following this principle, the High Court in the instant case was right in holding that the value of the wrist-watches represented the concealed in…

Omprakash Basantlal Goenka, Mumbai vs. ACIT Cen Cir 14, Mumbai

In the result, appeal of the assessee is allowed in part

…oceedings under the Income-tax Act and further that the artificial or technical rules of evidence are not applicable to income-tax proceedings. This aspect of the matter has received careful consideration by the Honble Supreme Court in Chuharmal v. CIT [1988J 172 ITR 250,255. The Honble Court has held that what is meant by saying that the Evidence Act does not apply to income-tax proceedings under the Income-tax Act is that the rigour of the rules of evidence contained in the Evidence Act is not applicable but that does not mean that when the from doing so. Besides, section 115 of the Evidence Act incorporates a…

Chandrika Tapuriah, Mumbai vs. DCIT Cen Cir 2, Mumbai

In the result, the penalty appeals for all the seven years under reference are allowed for statistical purposes

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr.No.

…investigating authorities (of the Revenue), even as noted in the remand report supra. They now turn-around to furnish a list of eight foreign bank accounts, claimed as belonging to them, establishing perjury. The Hon’ble Apex Court in Chuharmal vs. CIT [1988] 172 ITR 250 (SC) clarified that when it is said that the rigour of the rules of evidence as contained in the Evidence Act are not applicable to tax proceedings, it does not mean that when the taxing authorities were desirous of invoking the principles of the Evidence Act in proceedings before them, they were prevented from doing so. The assessee, in our view…

Hassan Ali Khan, Mumbai vs. DCIT Cen Cir 2, Mumbai

In the result, the assessee’s appeals for all the years are partly allowed and partly allowed for statistical purposes

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am Sr. No.

…hapter VI), so that the principle would be attracted to a set of circumstances that satisfies its conditions. The expression ‘income’ under the Act, a term of wide import, is applicable to section 69A, among others, of the Act (refer: Chuharmal vs. CIT [1988] 172 ITR 250 (SC)). The assessee, claiming to have no foreign bank accounts, concedes subsequently (on the basis of a report by UBS AG, Zurich - which has been taken as part of the record) to have a limited banking relationship with UBS AG, Zurich. The said report, for the reasons afore-discussed, cannot be considered as completely reliable. In fact, a notari…