Chuharmal v. CIT

172 ITR 250Supreme Court of India1988#225 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 366,339 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

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust be found against him. In this case, the onus lies on the assessee, to prove the transaction mentioned in the impugned document and the assessee has failed to discharge such onus cast on it. 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 AO 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 (1974) 26 ITR 775. The Hon’ble…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3903/DEL/2006[2002-2003]Status: DisposedITAT Delhi05 Aug 2022AY 2002-2003

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3903/Del/2006 : Asstt. Year : 2002-03 ITA No. 3901/Del/2006 : Asstt. Year : 2003-04 ITA No. 3902/Del/2006 : Asstt. Year : 2004-05 ACIT, Vs M/s NIIT Online Learning Ltd., Circle-2, 234, Okhla Industrial Area, New Delhi Phase-I, New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAABCN1113B CO No. 264/Del/2010 : Asstt. Year : 2002-03 CO No. 265/Del/2010 : Asstt. Year : 2003-04 CO No. 266/Del/2010 : Asstt. Year : 2004-05 M/s NIIT Online Learning Ltd., Vs ACIT, 234, Okh…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3902/DEL/2006[2004-2005]Status: DisposedITAT Delhi05 Aug 2022AY 2004-2005

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3903/Del/2006 : Asstt. Year : 2002-03 ITA No. 3901/Del/2006 : Asstt. Year : 2003-04 ITA No. 3902/Del/2006 : Asstt. Year : 2004-05 ACIT, Vs M/s NIIT Online Learning Ltd., Circle-2, 234, Okhla Industrial Area, New Delhi Phase-I, New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAABCN1113B CO No. 264/Del/2010 : Asstt. Year : 2002-03 CO No. 265/Del/2010 : Asstt. Year : 2003-04 CO No. 266/Del/2010 : Asstt. Year : 2004-05 M/s NIIT Online Learning Ltd., Vs ACIT, 234, Okh…

ACIT Circle 2 vs. Niit Online Learning Ltd

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

ITA 3901/DEL/2006[2003-2004]Status: DisposedITAT Delhi05 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. G. C. Srivastava, Special Counsel
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3903/Del/2006 : Asstt. Year : 2002-03 ITA No. 3901/Del/2006 : Asstt. Year : 2003-04 ITA No. 3902/Del/2006 : Asstt. Year : 2004-05 ACIT, Vs M/s NIIT Online Learning Ltd., Circle-2, 234, Okhla Industrial Area, New Delhi Phase-I, New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAABCN1113B CO No. 264/Del/2010 : Asstt. Year : 2002-03 CO No. 265/Del/2010 : Asstt. Year : 2003-04 CO No. 266/Del/2010 : Asstt. Year : 2004-05 M/s NIIT Online Learning Ltd., Vs ACIT, 234, Okh…

M/S. Nidan vs. The Principal Commissioner of Income Tax(Central)

ITA/49/2022HC Orissa13 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Jay Nanda Mataji Co.Op. Credit Society Lte, Mumbai vs. Income Tax Officer WD 31(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 257/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Jun 2022AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Jay Nanda Mataji Co-Operative Income Tax Officer Ward 31(2)(1), Credit Society Limited, R. No. 615, 6Th Floor, Kautilya Shop No. 153/5/6, General Vs. Bhavan, C-41 To C-43, G Block, Arunkumar Vaidya Marg, Bandra Kurla Complex, Goregaon (East), Bandra (East), Mumbai-400065. Mumbai-400051. Pan No. Aaaaj 5397 E Appellant Respondent

For Appellant: Mr. G.C. Lalka, ARFor Respondent: Mr. Kiran P. Unavekar, DR
Section 69A

…Law Jurisprudence in Section 110 of the Evidence Act, 1872 can be applied. In the case of ion 110 of the Evidence Act, 1872 can be applied. In the case of ion 110 of the Evidence Act, 1872 can be applied. In the case of Chuharmal v. C.I.T. reported in (1988) 3 SCC 588 it has been held by Chuharmal v. C.I.T. reported in (1988) 3 SCC 588 it has been held by Chuharmal v. C.I.T. reported in (1988) 3 SCC 588 it has been held by this Court that the word 'income' in Section 69A of the Income Tax this Court that the word 'income' in Section 69A of the Income Tax this Court that the word 'income' in Section 69A of the In…

Principal Commissioner of Income Tax Asansol Kolkata vs. Rajesh Jhunjhunwala

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…y apparent features and the real feature are the manipulated and abnormal price of off-loan and the sudden dip thereafter. Therefore, the CIT (A) holds that the transactions would fall 86 (1988) 172 ITR 250 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 78 of 150 within the realm of suspicious and dubious transaction. The CIT (A) then proceeds to take note of the various other decisions of the co-ordinate bench of the Tribunal to highlight the importance of reports of the investigating agencies and would point out that it may be true that wh…

Principal Commissioner of Income Tax-5, Kolkata vs. Shri Mahendra Kumar Periwal

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…y apparent features and the real feature are the manipulated and abnormal price of off-loan and the sudden dip thereafter. Therefore, the CIT (A) holds that the transactions would fall 86 (1988) 172 ITR 250 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 78 of 150 within the realm of suspicious and dubious transaction. The CIT (A) then proceeds to take note of the various other decisions of the co-ordinate bench of the Tribunal to highlight the importance of reports of the investigating agencies and would point out that it may be true that wh…

Principal Commissioner of Income Tax, Siliguri vs. Sri Satya Narayan Saria

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…y apparent features and the real feature are the manipulated and abnormal price of off-loan and the sudden dip thereafter. Therefore, the CIT (A) holds that the transactions would fall 86 (1988) 172 ITR 250 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 78 of 150 within the realm of suspicious and dubious transaction. The CIT (A) then proceeds to take note of the various other decisions of the co-ordinate bench of the Tribunal to highlight the importance of reports of the investigating agencies and would point out that it may be true that wh…

Principal Commissioner of Income Tax-5, Kolkata vs. Jemish Shah

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…y apparent features and the real feature are the manipulated and abnormal price of off-loan and the sudden dip thereafter. Therefore, the CIT (A) holds that the transactions would fall 86 (1988) 172 ITR 250 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 78 of 150 within the realm of suspicious and dubious transaction. The CIT (A) then proceeds to take note of the various other decisions of the co-ordinate bench of the Tribunal to highlight the importance of reports of the investigating agencies and would point out that it may be true that wh…

Principal Commissioner of Income Tax vs. Mukesh Saraogi (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…y apparent features and the real feature are the manipulated and abnormal price of off-loan and the sudden dip thereafter. Therefore, the CIT (A) holds that the transactions would fall 86 (1988) 172 ITR 250 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 78 of 150 within the realm of suspicious and dubious transaction. The CIT (A) then proceeds to take note of the various other decisions of the co-ordinate bench of the Tribunal to highlight the importance of reports of the investigating agencies and would point out that it may be true that wh…

Principal Commissioner of Income Tax-12, Kolkata vs. Mukta Agarwal

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…y apparent features and the real feature are the manipulated and abnormal price of off-loan and the sudden dip thereafter. Therefore, the CIT (A) holds that the transactions would fall 86 (1988) 172 ITR 250 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 78 of 150 within the realm of suspicious and dubious transaction. The CIT (A) then proceeds to take note of the various other decisions of the co-ordinate bench of the Tribunal to highlight the importance of reports of the investigating agencies and would point out that it may be true that wh…