CIT v. Anand Kumar Deepak Kumar

294 ITR 497High Court2007#1950 most cited

What is CIT v. Anand Kumar Deepak Kumar authority for?

A presumption that discrepancies found in the pre-search period would continue in the post-search period cannot be made without evidence, especially when the books of account for the post-search period do not show any discrepancies.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. Anand Kumar Deepak Kumar · Section 153A · search assessment · pre-search discrepancies · post-search period · no presumption of continuation · evidence of discrepancies

Also reported as

160 Taxmann 206

Sections most often in play

Section 153ASection 153CSection 143(3)Section 132Section 132(4)Section 147Section 131(1A)Section 143(1)

Issues it is cited on

section 158bb(1)voluntary admissionsection 158b(b)section 158bbretraction of statementsection 164(2)section 13(1)(d)section 11(1)(d)section 153c(1)section 13(2)section 164wholly and exclusively for business

Judgments citing CIT v. Anand Kumar Deepak Kumar

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/1789/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/1791/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/2024/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/1788/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/2023/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1791 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1789 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 2023 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1788 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…

Commissione Rof Income Tax-VII vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/2021/2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 26 papers pertaining to Nov 2005 (financial year 2005-2006) to support suppression of sales receipts on part of assessee firm. e) The Jurisdictional Delhi High Court in Anand Kumar Deepak Kumar (294 ITR 497) on 25/8/2006 has held as under: - “….Merely because there were some discrepancies in the pre-search period, it cannot lead to any presumption that the discrepancies would have continued in the post-search period particularly when there was factually no evidence at all as found by both the authorities below to support such a view….” 11.…