CIT v. Chandra Chemouse P. Ltd.

298 ITR 98High Court2008#5252 most cited

What is CIT v. Chandra Chemouse P. Ltd. authority for?

Additions to income can only be made based on evidence found during a search or requisition, not on inferences drawn by the Assessing Officer.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Chandra Chemouse P. Ltd. · 298 ITR 98 · additions based on inferences · evidence during search · section 158BB · Dumb documents · onus of proof

Sections most often in play

Section 1961Section 115BBE of Income Tax ActSection 132Section 132 of Income Tax ActSection 132(4) of Income Tax ActSection 133ASection 143(3)Section 147

Issues it is cited on

buyback of sharessection 269tonus of proofsection 2(43)section 269ssection 271esection 158bbsection 2(31)section 269ssicdsdumb documentssection 159

Judgments citing CIT v. Chandra Chemouse P. Ltd.

DCIT, Central-2, Bhopal vs. M/S Signature Builders and Coloniser, Bhopal

In the result, both the departmental appeals i

ITA 219/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…rroborative evidence; such loose papers can not be called even the documents as they are simply the rough papers to be thrown in the waste paper basket. In this connection, the assessee relies upon the court decisions. CIT Vs. Chandra Chemouse P. Ltd. (2008) 298 ITR 98 (Raj.): it is held that – (i) Additions can be made only when evidence is available as a result of search or a requisition of books of accounts or documents and other material. However additions cannot be made on the basis of inferences. (ii) No facts were available to AO after search and inference of AO did not fall within the scope of Section 1…

DCIT-Central-2, Bhopal vs. M/S Singnature Colonisers, Bhopal

In the result, both the departmental appeals i

ITA 218/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…rroborative evidence; such loose papers can not be called even the documents as they are simply the rough papers to be thrown in the waste paper basket. In this connection, the assessee relies upon the court decisions. CIT Vs. Chandra Chemouse P. Ltd. (2008) 298 ITR 98 (Raj.): it is held that – (i) Additions can be made only when evidence is available as a result of search or a requisition of books of accounts or documents and other material. However additions cannot be made on the basis of inferences. (ii) No facts were available to AO after search and inference of AO did not fall within the scope of Section 1…