CIT v. Ashim Krishan Mondal

270 ITR 160High Court2005#6943 most cited

What is CIT v. Ashim Krishan Mondal authority for?

Evidence gathered during search and survey operations must form the basis of assessment.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2012 to 2022.

Also referred to as

CIT v. Ashim Krishan Mondal · section 132(4) · retracted statement · panchnama · section 158b · section 132(1) · section 153a(1) · search assessment · evidence during search · statement under section 132(4)

Issues it is cited on

section 114section 158bcstatement under section 132(4)retracted statementpanchnamasection 158bsection 132(1)section 153a(1)section 158entry operatorshare application moneysearch assessment

Judgments citing CIT v. Ashim Krishan Mondal

The DCIT Central-(1), Indore vs. M/S Ayush Ajay Construction Pvt. Ltd., Indore

ITA 740/IND/2019[2014-15]Status: DisposedITAT Indore22 Dec 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyanii.T(Ss).A. Nos.14 To 16/Ind/2018 (Assessment Years: 2007-08 To 2009-10)

For Appellant: Shri Prakash Jain, & Smt. Shreya JasinFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

…43(1) of the Act before the search had taken place, ad hoc addition made by the AO is not Justified, Similar question was also considered in the block assessment by Hon'ble Calcutta High Court in the case of Commissioner of Income Tax vs Ashim Krishna Mondal, 270 ITR 160 (Cal), wherein it was held no addition case be made in the block assessment based on estimate. In view of above facts that the, adhoc disallowance is not bases on any material found during the course of search the at the claim of the assessee is not genuine, we hold the order of Ld CIT (A) to delete the ad hoc disallowance made by AO does not cal…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

R. Kantilal & Co., Mumbai vs. DCIT, CC-61(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6772/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT, CC- 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6761/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT, CC 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6759/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT, CC- 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6757/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…Popatlal Velji Sales Ltd. (ITA No.5743/Mum/2010 dated 08.05.2013) x. Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dated 12.07.2013. xi. CIT Vs. Dr. Ratan Kumar Singh (2013) 35 taxman.com 441 (Allahabad) xii. CIT Vs. Ashim Krishan Mondal (2005) 270 ITR 160 (Cal). 14 Appeals 33 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) The assessee had also referred to the instruction dated 10.03.2013 and 18.12.2014 issued by the CBDT on the point that assessment should be based upon evidence/material gathered during the course of search/survey operations. The Ld. CIT(A) has not controverted these submissions specifi…

DCIT, Circle-1(2), Bhubaneswar vs. M/S. Orissa Sponge Iron and Steel Ltd, Bhubaneswar

In the result, all the appeals filed by the Revenue are dismissed

ITA 147/CTK/2013[2004-05]Status: DisposedITAT Cuttack28 Jun 2017AY 2004-05

Bench: Shri N.S Saini & Shri Pavan Kumar Gadale

For Appellant: Shri P.S.Panda/K.Agarwal, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 143(3)Section 263Section 80I

…g the concealed income of the assessee as per the seized material found during the course of search, there was no scope for adhoc disallowance or additions based on estimation. The assessee relied on the decision in the case of CIT vs. Ashim Krishna Mandal, 270 ITR 160(Cal) and ACIT vs. Saf Yeast Co.P Ltd ( ITA No.4230/Mum-E Bench/2011. 16. After considering the submission of the assessee, the CIT(A) deleted the disallowance observing that it was fact that the disallowance of expenditure was made by the Assessing Officer on estimated basis and that u/s.153A/143(3) aims at assessing the undisclosed/concealed…

Sunil Tarafdar, Malda vs. I.T.O WD - 3, Malda

In the result, the appeal of assessee is allowed as stated above

ITA 363/KOL/2013[2009-10]Status: DisposedITAT Kolkata21 Dec 2016AY 2009-10

Bench: Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘D’ BENCH KOLKATA Before Shri M.Balaganesh,Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No.363/KOL/2013 A.Y: 2009-10 Sunil Tarafdar Vs. I.T.O., Ward 3, Malda PAN: ACXPT5074A (Appellant) (Respondent) Appearances by: Shri Somnath Roy Chowdhury, Advocate,AR for the assessee Smt. Sudipta Guha,JCIT, Sr.DR for the revenue Date of hearing : 04-11-2016 Date of pronouncement : 21-12-2016 O R D E R Shri S.S. Viswanethra Ravi, JM :- This appeal by the assessee is directed against the order dated 20-11-2012 passed by the Commissioner of Income T…

CIT vs. Indeo Airways Pvt Ltd

ITA/1620/2010HC Delhi31 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 158B

…ITA-1620 & 1622/2010 Page 1 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.08.2012 PRONOUNCED ON: 31.08.2012 + ITA 1620 & 1622/2010, C.M. NO. 18588/2010 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel. versus INDEO AIRWAYS PVT. LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: MR. J…

CIT vs. Indeo Airways Pvt. Ltd

ITA-1620/2010HC Delhi31 Aug 2012
Section 158B

…ITA-1620 & 1622/2010 Page 1 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.08.2012 PRONOUNCED ON: 31.08.2012 + ITA 1620 & 1622/2010, C.M. NO. 18588/2010 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel. versus INDEO AIRWAYS PVT. LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: MR. J…

CIT vs. Indeo Airways Pvt Ltd

ITA - 1620 / 2010HC Delhi31 Aug 2012
Section 158B

…ITA-1620 & 1622/2010 Page 1 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.08.2012 PRONOUNCED ON: 31.08.2012 + ITA 1620 & 1622/2010, C.M. NO. 18588/2010 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel. versus INDEO AIRWAYS PVT. LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: MR. J…

CIT v. Ashim Krishan Mondal (270 ITR 160) — Cited in 16 Judgments | BharatTax