CIT v. Anil Khandelwal

373 ITR 534Reported decision#24724 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 131(1A)Section 132(4A)Section 139(1)Section 143(3)Section 147Section 148Section 151Section 153C

Issues it is cited on

section 131(1a)dumb documentssection 132(4a)borrowed satisfactionloose paperspenalty u/s 271(1)(c)reason to believereopening of assessmentsection 151section 153cspeaking ordersalary

Judgments citing CIT v. Anil Khandelwal

Sanjay Rawat, Dehradun vs. ACIT Central Cricle, Dehradun

In the result, appeal of the assessee is allowed

ITA 95/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ced herein below:- 17. Based on the entries found in the loose papers No. LP 184 &186, the AO recorded his presumptions that these pertained to the assessee. The Hon’ble Jurisdictional Delhi High Court in the case of CIT vs Anil Khandelwal [2015] (5) TMI 86/ 373 ITR 534 has held that the presumption u/s 132(4A) & 292C of the Act is available only in the case of the person from whose possession and control, the documents are found and it is not available in respect of the third party. The relevant head note read as under:- ITA Nos.90, 95 & 104/DDN/2024 18. The assessee since beginning of proceedings have denied…

Sanjay Rawat, Dehradun vs. ACIT Central Circle, Dehradun

In the result, appeal of the assessee is allowed

ITA 90/DDN/2024[2015-16]Status: DisposedITAT Dehradun11 Feb 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ced herein below:- 17. Based on the entries found in the loose papers No. LP 184 &186, the AO recorded his presumptions that these pertained to the assessee. The Hon’ble Jurisdictional Delhi High Court in the case of CIT vs Anil Khandelwal [2015] (5) TMI 86/ 373 ITR 534 has held that the presumption u/s 132(4A) & 292C of the Act is available only in the case of the person from whose possession and control, the documents are found and it is not available in respect of the third party. The relevant head note read as under:- ITA Nos.90, 95 & 104/DDN/2024 18. The assessee since beginning of proceedings have denied…

Sh.Sanjay Rawat, Dehradun vs. ACIT, Circle, Dehradun

In the result, appeal of the assessee is allowed

ITA 104/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…ced herein below:- 17. Based on the entries found in the loose papers No. LP 184 &186, the AO recorded his presumptions that these pertained to the assessee. The Hon’ble Jurisdictional Delhi High Court in the case of CIT vs Anil Khandelwal [2015] (5) TMI 86/ 373 ITR 534 has held that the presumption u/s 132(4A) & 292C of the Act is available only in the case of the person from whose possession and control, the documents are found and it is not available in respect of the third party. The relevant head note read as under:- ITA Nos.90, 95 & 104/DDN/2024 18. The assessee since beginning of proceedings have denied…

CIT v. Anil Khandelwal (373 ITR 534) — Cited in 3 Judgments | BharatTax