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.

How many judgments cite Chuharmal v. CIT?

340 judgments on BharatTax cite Chuharmal v. CIT (172 ITR 250), spanning 2007 to 2026.

Which sections of the Income Tax Act does Chuharmal v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 69A, Section 142(1), Section 250, Section 148, Section 147.

Chuharmal v. CIT (172 ITR 250)

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 246/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR

Section 132(4)Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद! के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ ITA No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ ITA No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 DCIT Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 00…

Narayanappa Munikrishnappa, Ramanagara vs. Income Tax Officer, Ward - 1, Ramanagara

In the result, the appeal filed by assessee is partly allowed for statistical purposes

ITA 173/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Apr 2024AY 2017-18

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Balasubramanyam, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue

Section 250Section 69A

…ses, the source not being known, such deemed income covered under the provisions of Section 69A of the Act in view of the scheme of those provisions. 2.3 NFAC further observed that as per judgment of Hon'ble Supreme Court in the case of Chuharmal Vs CIT(1988) 172 ITR 250 & Smt Srilekha Banerjee and others Vs CIT, Bihar & Orissa reported in 1964 AIR 697, deposit of cash in such circumstances has been held Unexplained Money u/s 69A of the Act. 2.4 In view of the above discussion the addition of Rs.1,50,000/- was deleted and the balance addition of Rs. 18,61,774/- was confirmed by the NFAC. 3. We have heard the ri…

Spectrum Foods Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)

Section 143(3)Section 147Section 148

…3 (SC) SUPREME COURT OF INDIA NDR Promoters (P.) Ltd.v. Principal Commissioner of Income-tax. 14. [2019] 112 taxmann.com 330 (SC) SUPREME COURT OF INDIA Suman Poddar v. Income Tax Officer. 15. The Hon'ble Supreme Court in Chuharmal v. CIT [1986] 38 Taxman 190/172 ITR 250. 16. Hemil Subhashbhai Shah vs DCIT, Ward-5(3)(1) Ahmedabad, ITA No.1121/Ahd/2018, [Asst.Year : 2014-15] AND ITA No.961/Ahd/2019, [Asst.Year : 2015-16], INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD dated 12.06.2023. 17. [2019] 109 taxmann.com 174 (Delhi - Trib.) IN THE ITAT DELHI BENCH 'G' Sandeep Bhargava v. Assistant Commissioner of Incom…

DCIT CC- 3(4), Mumbai vs. Bhawanishankar Harishchandra Sharma, Mumbai

ITA 2764/MUM/2023[2007-08]Status: DisposedITAT Mumbai26 Mar 2024AY 2007-08

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Ashok Kumar Ambastha

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 4Section 50C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Central Circle – 3(4), Mumbai, Room No. 1915, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 …………… Appellant Bhawanishankar Harishchandra Vs Sharma, 1 Sharma cottage, Near Lake Castle Building, Powai, Mumbai - 400076 [PAN: ANUPS9315F] ……………. Respondent Appearance For the Appellant/Department : Shri Ashok Kumar Ambastha For the Respondent/Assessee : None Date Conclusion of hearing : 18.03.2024 Pronouncement of order : 26.03.2024 O…

ACIT, Cir-1(2)(1), Mumbai vs. M/S. Cheryl Advisory Pvt Ltd., Mumbai

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

ITA 2063/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2013-14

For Appellant: Mr. Tanzil Padvekar, AdvFor Respondent: Mr. H.M. Bhatt, Sr. DR

Section 153C

…e: 1. Vasanthi visweswaran 257 ITR 94 (Mad) Vasanthi visweswaran 257 ITR 94 (Mad) 2. Surendra M.Khandhar 321 ITR 254 (Bom.) Surendra M.Khandhar 321 ITR 254 (Bom.) 3. Jagjit Pal Singh Anand 320 ITR 106 (Del.) jit Pal Singh Anand 320 ITR 106 (Del.) 4. Chuharmal 172 ITR 250(SC) Chuharmal 172 ITR 250(SC) 7.7. In view of the above facts and position of law, the addition 7.7. In view of the above facts and position of law, the addition 7.7. In view of the above facts and position of law, the addition made us 69A/69 amounting to Rs.2,77,92,524/ made us 69A/69 amounting to Rs.2,77,92,524/- by re-opening the opening the a…

Shri Balkrishna Gajanan Thopte, Thane vs. DCIT Cir 2, Kalyan

ITA 3380/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Jan 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 142(1)Section 143(2)Section 147Section 148

…linkers while looking at the documents produced before them. They were entitled to look into the surrounding circumstances to find out the reality of the recitals made in those documents... 20. The Hon'ble Supreme Court, in the case of Chuhar Mal V CIT (1988) 172 ITR 250, 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 A.O is not fettered, by technical rules of evidence, as held by the Hon'ble Supreme Court in the case of Dhakeshwari Cotton Mills v CIT (1954) 261 TR 775. The Hon'ble…

Vinod Kumar Saraf HUF, Gorakhpur vs. PCIT, Gorakhpur

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016

Section 143(3)Section 263

…hout enquiring about the incriminating material collected by the Investigation Wing and thereafter, he has referred to the decision of the Hon’ble Supreme Court in the case of Sumati Dayal vs. CIT reported in 214 ITR 801; Chuhar Mal vs. CIT reported in (1988) 172 ITR 250;Dhakeshwari Cotton Mills vs. CIT reported in (1954) 26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO…

Gopi Krishna Vinod Kumar HUF, Gorakhpur vs. PCIT, Gorakhpur

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016

Section 143(3)Section 263

…hout enquiring about the incriminating material collected by the Investigation Wing and thereafter, he has referred to the decision of the Hon’ble Supreme Court in the case of Sumati Dayal vs. CIT reported in 214 ITR 801; Chuhar Mal vs. CIT reported in (1988) 172 ITR 250;Dhakeshwari Cotton Mills vs. CIT reported in (1954) 26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO…

Vishal Kanodia, Varanasi vs. PCIT, Varanasi

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015

Section 143(3)Section 263

…hout enquiring about the incriminating material collected by the Investigation Wing and thereafter, he has referred to the decision of the Hon’ble Supreme Court in the case of Sumati Dayal vs. CIT reported in 214 ITR 801; Chuhar Mal vs. CIT reported in (1988) 172 ITR 250;Dhakeshwari Cotton Mills vs. CIT reported in (1954) 26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO…

Sarvesh Kumar Agarwal HUF, Varanasi vs. PCIT, Varanasi

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016

Section 143(3)Section 263

…hout enquiring about the incriminating material collected by the Investigation Wing and thereafter, he has referred to the decision of the Hon’ble Supreme Court in the case of Sumati Dayal vs. CIT reported in 214 ITR 801; Chuhar Mal vs. CIT reported in (1988) 172 ITR 250;Dhakeshwari Cotton Mills vs. CIT reported in (1954) 26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO…

Anju Jhunjhunwala, Varanasi vs. PCIT, Varanasi

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016

Section 143(3)Section 263

…hout enquiring about the incriminating material collected by the Investigation Wing and thereafter, he has referred to the decision of the Hon’ble Supreme Court in the case of Sumati Dayal vs. CIT reported in 214 ITR 801; Chuhar Mal vs. CIT reported in (1988) 172 ITR 250;Dhakeshwari Cotton Mills vs. CIT reported in (1954) 26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO…