CIT v. Ansal Properties

98 Taxmann.com 398High Court2018#4890 most cited

What is CIT v. Ansal Properties authority for?

Evidence found from a third party cannot be presumed to belong to the assessee, and the presumption under section 132(4A) cannot be drawn if the item is not recovered from the assessee's premises. The burden is on the AO to prove that an item is undisclosed income.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v. Ansal Properties · section 132(4A) · evidence from third party · undisclosed income · burden of proof AO · block assessment · search and seizure

Sections most often in play

Section 11Section 13Section 131(1A)Section 132Section 132(4)Section 132(4A)Section 133ASection 142(1)

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)section 2(45)retraction of statementsection 131(1)corpus donationdumb documentssection 132(4a)section 292cstatement under section 132(4)section 153c(1)

Judgments citing CIT v. Ansal Properties

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

Nadessan Sivapragasam, Chennai vs. ACIT, Central 3(1), Chennai

In the result, appeals filed by the assessee for all three

ITA 113/CHNY/2021[2016-17]Status: DisposedITAT Chennai27 Jul 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. M. Rajan, CITFor Respondent: 05.07.2022

…66आयकर अपील"य अ"धकरण, ‘‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.112 to 114/Chny/2021 ("नधा"रणवष" / Assessment Years: 2015-16 to 2017-18) Mr. Nadessan Sivapragasam, Vs The Assistant Commissioner of 10, Achi Illam,1st Cross Street, Income Tax, De Silva Road, Mylapore, Central Circle -3(1) Chennai-600 004. Chennai. PAN: ABQPN 7170H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Rakesh Joshi, C.A अपीलाथ"क"ओरसे…

Nadessan Sivapragasam, Chennai vs. ACIT Central 3(1), Chennai

In the result, appeals filed by the assessee for all three

ITA 112/CHNY/2021[2015-16]Status: DisposedITAT Chennai27 Jul 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. M. Rajan, CITFor Respondent: 05.07.2022

…66आयकर अपील"य अ"धकरण, ‘‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.112 to 114/Chny/2021 ("नधा"रणवष" / Assessment Years: 2015-16 to 2017-18) Mr. Nadessan Sivapragasam, Vs The Assistant Commissioner of 10, Achi Illam,1st Cross Street, Income Tax, De Silva Road, Mylapore, Central Circle -3(1) Chennai-600 004. Chennai. PAN: ABQPN 7170H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Rakesh Joshi, C.A अपीलाथ"क"ओरसे…

Nadessan Sivapragasam, Chennai vs. ACIT, Central 3(1), Chennai

In the result, appeals filed by the assessee for all three

ITA 114/CHNY/2021[2017-18]Status: DisposedITAT Chennai27 Jul 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. M. Rajan, CITFor Respondent: 05.07.2022

…66आयकर अपील"य अ"धकरण, ‘‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.112 to 114/Chny/2021 ("नधा"रणवष" / Assessment Years: 2015-16 to 2017-18) Mr. Nadessan Sivapragasam, Vs The Assistant Commissioner of 10, Achi Illam,1st Cross Street, Income Tax, De Silva Road, Mylapore, Central Circle -3(1) Chennai-600 004. Chennai. PAN: ABQPN 7170H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Rakesh Joshi, C.A अपीलाथ"क"ओरसे…