What is CIT v. Anupam Kapoor authority for?

Strong suspicion, no matter how compelling, cannot take the place of concrete evidence when making tax assessments, and additions to income cannot be sustained solely on that basis.

How many judgments cite CIT v. Anupam Kapoor?

87 judgments on BharatTax cite CIT v. Anupam Kapoor (299 ITR 179), spanning 2012 to 2025.

Which sections of the Income Tax Act does CIT v. Anupam Kapoor come up under?

It is most often cited in judgments turning on Section 143(3), Section 1961, Section 68, Section 147, Section 69A, Section 115BBE.

CIT v. Anupam Kapoor (299 ITR 179)

M/S. Khadi Grammodhyog Pratisthan, Bikaner vs. ADIT, CPC / ITO, Ward-1(2), Bangaluru / Bikaner

In the result, appeal of the assessee is partly allowed

ITA 87/JODH/2023[2019-20]Status: DisposedITAT Jodhpur31 Aug 2023AY 2019-20

Section 139(1)Section 139(4)Section 143(1)Section 250(6)

…case of Uma Charan Shaw & Bros Co Vs CIT 37 ITR 271 has held that the surmises and conjectures, and the conclusion are the result of suspicion which cannot take the place of proof. Hon'ble Punjab & Haryana High Court in the case of CIT Vs Anupam Kapoor (2008) 299 ITR 179 5 M/s Khadi Grammodhyog Prathisthan (P&H) also held that suspicion, howsoever strong cannot take the place of legal proof. Honorable, please also look into the working style of the Income Tax Commissioner Appeal. The assessing officer should have accepted the revised return submitted by the assessee which was in accordance with the law and CI…

Shri Kuldeep Kumar, Bikaner vs. ITO, Ward-1(4), Bikaner

In the result, the appeal of the assessee is partly allowed

ITA 221/JODH/2023[2010-11]Status: DisposedITAT Jodhpur10 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2010-11 Sh. Kuldeep Kumar S/O Ram Income Tax Officer, Swaroop, Chak-13 Kyd Vs Ward-1(4), Bikaner Khajuwala, Bikaner-3334023 Pan: Brkpk2021B Appellant / Assessee Respondent / Revenue Assessee By Sh. Suresh Ojha, Advocate Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 09.08.2023 Date Of Pronouncement 10.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) (Nfac) Under Section 250 Of Income Tax Act, 1961 Dated 24.05.2023 Emanating From The Assessment Order Passed Under Section 147 R.W.S. 143(3) Of The Act Dated 21.11.2017. The Grounds Of Appeal Raised By The Assessee Are As Under:- 1. The Order Passed By The Income Tax Officer & Sustained By The Commissioner Of Income Tax (Appeals) Is Illegal Against The Law & Without Any Application Of Mind, Therefore, Is Liable For Quash. Sh. Kuldeep Kumar

Section 147Section 148Section 250

…case of Uma Charan Shaw & Bros Co Vs CIT 37 ITR 271 has held that the surmises and conjectures, and the conclusion are the result of suspicion which cannot take the place of proof. Hon'ble Punjab & Haryana High Court in the case of CIT Vs Anupam Kapoor (2008) 299 ITR 179 (P &H) also held that suspicion, howsoever strong cannot take the place of legal proof. Honorable, please also look into the working style of the Income Tax Commissioner Appeal, is nothing but pushing the assessee in the litigation.” Submission of ld. DR 4. Ld. DR relied upon the orders of the lower authorities. The ld. DR submitted that the aff…

Pravina Navin Dedhia, Mumbai vs. CIT (A) NFAC, Mumbai

In the result the appeal of the assessee is allowed

ITA 1701/MUM/2021[2012-13]Status: DisposedITAT Mumbai30 May 2023AY 2012-13

For Appellant: Shri Maulik ChoksiFor Respondent: Shri Anil Gupta

Section 147Section 68Section 69C

…nclusion cannot be bluntly made on the basis of surmises and conjectures in the case of any assessee when certain other material factors are in favour of the assessee. 8.6. The Hon’ble Punjab & Haryana High Court in the case CIT vs. Anupam Kapoor reported in 299 ITR 179 in a somewhat similar situation has categorically stated that no presumption could be drawn by the Assessing Officer merely on surmises and conjectures. The gist of the decision and case is extracted herein below for reference: - “The assessee’s case was reopened on receipt of an intimation from the Deputy Director of Income-tax (Investigation) s…

DCIT, Circle-4, Jaipur vs. M/S Kandoi Metal Powders Manufacturing Company Pvt. Ltd., Jaipur

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13

For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a

Section 139Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 122/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Kandoi Metal Powders Manufacturing DCIT, Company, Vs. Central Circle-3, Jaipur. F-381, 382, Road No. 9F, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 0316 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 244/JP/2022 fu/kZkj.k o"kZ@Assessme…

Rajesh Kumar Khandelwal, Jaipur vs. Income Tax Officer, Ward – 2(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2022[2010-11]Status: DisposedITAT Jaipur16 Aug 2022AY 2010-11

For Appellant: None (Written Submission)For Respondent: Shri Manoj Mehar (CIT) a

Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…ion, presumption and conjectures. And it is settled position of law that any suspicion however strong cannot take the place of evidence. The following case laws are quoted in support: - (i) Uma Charan Shaw & Brothers 37 ITR 271 (SC) (ii) CIT vs. Anupam Kapoor 299 ITR 179 (P&H) (iii) CIT vs. Dhiraj Lal Girdhari Lal 26 OTR 736 (iv) Dhakeshwari Cotton Mills 26 ITR 775 (SC) State vs. Gulzari Lal Tondon 1979 AIR 1382 (SC) (v) J.A. Naidu vs. State of Maharastra 1979 AIR 1537 (SC) (vi) It is submitted that the assessment has been completed without settling the objections of the assessee in spirit and law. The Learned As…