CIT (central), Kochi v. Damac

89 Taxmann.com 70High Court2018#3870 most cited

What is CIT (central), Kochi v. Damac authority for?

During a search, the presumption of correctness under section 132(4A) regarding entries in seized books and documents applies equally to the assessee, acting as a double-edged sword for both parties. The revenue must rebut this presumption to disregard the entries.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v. Damac Holdings · section 132(4A) · search and seizure · presumption of correctness · assessee's right · revenue's onus · books of account · double-edged sword

Sections most often in play

Section 145(3)Section 132Section 133ASection 148Section 292CSection 37(1)Section 40(a)(ia)Section 132(1)

Issues it is cited on

section 40(3)section 132(3)section 10(2a)hundi transactionvoluntary admissionrejection of books of accountsection 132(4a)section 145(3)dumb documentsperiod of holdingsection 145section 44a

Judgments citing CIT (central), Kochi v. Damac

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 539/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER | Sl. No. | I.T.A.No. | Name of Appellant | Name of Respondent | A.Y. | Appealed against the Order of the CIT(A)-12, Hyderabad Dated | |---|---|---|---|---|---| | 1. | 514/Hyd./2025 | Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G | The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 | 2019-20 | 26.12.2024 | | 2. | 515/Hyd./2025 | | | 2020-21 | 26.12.2024 | | 3. | 516/Hyd./2025 | | | 2021-22 | 06.01.2025 |…

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 538/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 537/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 535/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nHYDERABAD “B” BENCH: HYDERABAD\nBEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT\nAND\nSHRI MANJUNATHA G, ACCOUNTANT MEMBER\n\nSl.\nNo.\nI.T.A.No.\nName of\nAppellant\nName of\nRespondent\nA.Y.\nAppealed\nagainst the\nOrder of the\nCIT(A)-12,\nHyderabad\nDated\n1.\n514/Hyd./2025\nSkanda Infra\nProjects India\nPrivate\nLimited,\nKURNOOL.\nPIN – 518 002\nAndhra\nPradesh\nPAN AAOCS8382G\nThe ACIT,\nCentral Circle\n2(3),\nHYDERABAD.\nPIN – 500 004\n2019-20\n26.12.2024\n2.\n515/Hyd./2025\n2020-21\n26.12.2024\n3.\n516/Hyd./2025\n2021-22\n06.01.2025\n4.\n517/Hyd./2025\n2…

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 534/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SKANDA DEVELOPERS & BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 533/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 532/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nHYDERABAD “B” BENCH: HYDERABAD\nBEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT\nAND\nSHRI MANJUNATHA G, ACCOUNTANT MEMBER\n\nSl.\nNo.\nI.T.A.No.\nName of\nAppellant\nName of\nRespondent\nA.Y.\nAppealed\nagainst the\nOrder of the\nCIT(A)-12,\nHyderabad\nDated\n1.\n514/Hyd./2025\nSkanda Infra\nProjects India\nPrivate\nLimited,\nKURNOOL.\nPIN – 518 002\nAndhra\nPradesh\nPAN AAOCS8382G\nThe ACIT,\nCentral Circle 2(3),\nHYDERABAD.\nPIN – 500 004\n2019-20\n26.12.2024\n2.\n515/Hyd./2025\n2020-21\n26.12.2024\n3.\n516/Hyd./2025\n2021-22\n06.01.2025\n4.\n517/Hyd./2025\n20…

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 527/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 522/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 518/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nHYDERABAD “B” BENCH: HYDERABAD\nBEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT\nAND\nSHRI MANJUNATHA G, ACCOUNTANT MEMBER\n\nSl. No.\nI.T.A.No.\nName of Appellant\nName of Respondent\nA.Y.\nAppealed against the Order of the CIT(A)-12, Hyderabad Dated\n1.\n514/Hyd./2025\nSkanda Infra\nProjects India\nPrivate\nLimited,\nKURNOOL.\nPIN – 518 002\nAndhra\nPradesh\nPAN AAOCS8382G\nThe ACIT,\nCentral Circle 2(3),\nHYDERABAD.\nPIN – 500 004\n2019-20\n26.12.2024\n2.\n515/Hyd./2025\n2020-21\n26.12.2024\n3.\n516/Hyd./2025\n2021-22\n06.01.2025\n4.\n517/Hyd./2025\n2022-23\n2…

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 517/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 515/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. No. I.T.A.No. Name of Appellant Name of Respondent A.Y. Appealed against the Order of the CIT(A)-12, Hyderabad Dated 1. 514/Hyd./2025 Skanda Infra Projects India Private Limited, KURNOOL. PIN – 518 002 Andhra Pradesh PAN AAOCS8382G The ACIT, Central Circle 2(3), HYDERABAD. PIN – 500 004 2019-20 26.12.2024 2. 515/Hyd./2025 2020-21 26.12.2024 3. 516/Hyd./2025 2021-22 06.01.2025 4. 517/Hyd./2025 2022-23 26.12.2024 5. 518/Hyd./2025 Skandhanshi Infra Projects India…

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 514/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 310/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 308/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Name of against the Appellant Respondent A.Y. Order of the CIT(A)-12, Hyderabad Dated Skanda Infra 26.12.2024 514/Hyd./2025 1. 2019-20 The ACIT, Projects India 26.12.2024 2020-21 2. 515/Hyd./2025 Private Central Circle- 06.01.2025 Limited, 516/Hyd./2025 2021-22 3. 2(3), KURNOOL. PIN – 518 002 26.12.2024 2022-23 HYDERABAD. 4. 517/Hyd./2025 Andhra PIN – 500 004 Pradesh PAN AAOCS8382G Skandhanshi The ACIT, 26.12.2024 2019-20 5. 518/…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. SHRI BIHARILAL SHADHURAM CHHABRIYA, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

ITA 109/NAG/2023[2019-20]Status: DisposedITAT Nagpur21 Aug 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

DEPUTY COMMISSIONER OF INCOME TAX,CENTRLL CIRCLE-2(1), NAGPUR vs. SHRI BIHARILAL SHADHURAM CHHABRIYA, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

ITA 108/NAG/2023[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. SHRI BIHARILAL SHADHURAM CHHABRIYA, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

ITA 107/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Aug 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. SHRI BIHARILAL SHADHURAM CHHABRIYA, NAGPUR

In the result, appeal filed by the Revenue for the assessment year

ITA 106/NAG/2023[2016-17]Status: DisposedITAT Nagpur21 Aug 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2839/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

…s without any concrete evidence. The books seized has not been taken into account to gauge the correctness of cash payments in tune with S. 40A(3) of the Act. The Hon’ble Kerala High Court in the case of CIT (central), Kochi vs. Damac Holdings (P) Ltd. (2018) 89 Taxmann.com 70 (kerala) observed that in the case seizure of documents in the course of search, the presumption under 132(4A) would be equally available to the assessee as well. The contents of books and documents found in possession and control of searched person thus shall be deemed to be true and the presumption would apply to both sides and such presu…

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