How many judgments cite CIT v. Daulat Ram Rawatmull?

525 judgments on BharatTax cite CIT v. Daulat Ram Rawatmull (87 ITR 349), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Daulat Ram Rawatmull come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 153A, Section 132, Section 132(4), Section 148.

CIT v. Daulat Ram Rawatmull

87 ITR 349Supreme Court of India1973#124 most cited

What is CIT v. Daulat Ram Rawatmull authority for?

The onus to prove that an apparent transaction or explanation is not real lies with the person who claims it to be so. If an assessee provides a plausible explanation for a transaction, the revenue must establish that the apparent transaction is not genuine.

525

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Daulat Ram Rawatmull · 87 ITR 349 · Section 68 · Section 69A · onus of proof · burden of proof · apparent is not real · genuineness of transaction · cash credit · unexplained money · suspicion not evidence · sufficiency of evidence

Sections most often in play

Section 68 Section 143(3)Section 153A Section 132 Section 132(4)Section 148 Section 69C Section 133(6)

Read the full judgment

Issues it is cited on

retraction of statement dumb documents creditworthiness of the creditor bogus long term capital gain section 132(4a)section 292c section 132(4)loose papers addition under section 68 section 10(38)section 127 on-money

Judgments citing CIT v. Daulat Ram Rawatmull

Alka Dilip Doshi, Mumbai vs. ITO-19(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1837/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Feb 2024AY 2014-15

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2014-15

For Appellant: Shri Dharmesh Shah &For Respondent: Shri Manoj Kumar Sinha

Section 10(38)Section 131Section 143(1)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : A.Y : 2014-15 Alka Dilip Doshi Vs. ITO – 19(1)(1), Mumbai. 20, 4th Floor, Hanuman Sharan, (Respondent) Nr. Parsi Hospital, Kemps Corner, Mumbai 400 036. PAN : AJIPD6974F (Appellant) Appellant by : Shri Dharmesh Shah & Ms. Mitali Gopani Respondent by : Shri Manoj Kumar Sinha Date of Hearing : 20/02/2024 Date of Pronouncement : 28/02/2024 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challenging the order dated 24-03- 20…

Ram Dhan Yadav, Chomu Jaipur vs. Income Tax Officer, ITO 7(3), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 369/JPR/2023[2008-09]Status: DisposedITAT Jaipur20 Feb 2024AY 2008-09

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajesh Soni (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)

Section 143(3)Section 144Section 147Section 148Section 69B

…his case solely relied upon extraneous and irrelevant material having no direct nexus between conclusion of escapement of income and formation of belief. In the case of famous judgment pronounced by hon’ble SC in the case of CIT vs Daulat Ram Rawatmull (1973) 87 ITR 349 has held that there should be some direct nexus between the conclusions of fact arrived at by the authority concerned and the primary facts upon which the conclusion is based. The use of extraneous and irrelevant material in arriving at that conclusion would vitiate the conclusion of fact. • AO’s Belief was subjective not objective : Here, the ld…

Ram Dhan Yadav, Chomu Jaipur vs. ITO, WD 7(3), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 366/JPR/2023[2007-2008]Status: DisposedITAT Jaipur20 Feb 2024AY 2007-2008

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajesh Soni (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)

Section 143(3)Section 144Section 147Section 148Section 69B

The DCIT, Central Circle-3, Vadodara vs. M/S. Aarya Developers, Vadodara

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 973/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Sudhendu Das, CIT. DRFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 131Section 131(1)Section 133ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Deputy Commissioner V/S M/s. Aarya Developers of Income-tax Twin Tower, Near FGI, Central Circle-3, 603, 6th Opp. Vecenza Highland, Floor, Aaykar Bhavan, Sevasi, Gotri, Vadodara Race Course Circle, Vadodara - 390007 PAN NO. : AARFA5865G (Appellant) (Respondent) Appellant by : Shri Sudhendu Das, CIT. DR Respondent by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin S Shah, A.R. (आदेश)/ORDER Date of hearing : 22 -11-2023 Date of Pronouncement : 12 -01-2024 PER T.R.…

Our Lady of Perpetual Help Church, Ochanthurthu vs. CIT Exemptions, Kochi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 58/COCH/2023[2011-12]Status: DisposedITAT Cochin28 Dec 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Manomohan Dasour Lady Of Perpetual Help Cit (Exemptions) Church C.R. Building Ochanthurthu Vs. I.S. Press Road Ernakulam 682508 Cochi 682108 [Pan:Aaato1832L] (Appellant) (Respondent)

For Appellant: Shri P.J. Anil Kumar, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 11(1)(a)Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member Our Lady of Perpetual Help CIT (Exemptions) Church C.R. Building Ochanthurthu vs. I.S. Press Road Ernakulam 682508 Cochi 682108 [PAN:AAATO1832L] (Appellant) (Respondent) Assessee by: Shri P.J. Anil Kumar, Advocate Revenue by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 17.10.2023 Date of Pronouncement: 28.12.2023 O R D E R Per Sanjay Arora, AM This is an Appeal by the Assessee agitating the dismissal of it’s appeal contesting the processing of it’s return of incom…

Shri Rajendra Singh Tawar, Indore vs. I.T.O. 1(1), Indore

In the result, the appeal of assesse is allowed for statistical purposes

ITA 266/IND/2023[2017-18]Status: DisposedITAT Indore22 Nov 2023AY 2017-18

Bench: Shri Vijay Pal Raoshri Rajendra Singh Tawar Ito 1(1) 763 Solsinda Sanwer Indore Vs. Indore (Appellant / Assessee) (Revenue) Pan: Aevpt 5691P Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.11.2023 Date Of Pronouncement 22 .11.2023

Section 131Section 144Section 69A

…s books of account on suspicion. He has submitted that the assessee has produced the books of account duly audited but neither the AO nor the CIT(A) has considered the accounts. He has relied the judgment of Hon’ble Supreme Court in case of CIT vs. Daulat Ram 87 ITR 349 (SC) as well as in case of D.N. Singh vs. CIT 454 ITR 595 and submitted that when the amount deposited in the bank account does not belong to the assesse then the same cannot be assessed to tax in the hands of the assesse. Thus, Ld. AR has submitted that the addition made by the AO and confirmed by the CIT(A) is highly unjustified and arbitrary wh…

Assistant Commissioner of Income Tax, Cir - 1(3), Surat vs. Rajgreen Infralink LLP, Surat

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

…in CIT vs. Value Capital Services Pvt. Ltd. in ITA No.348/Del/2008, Hon’ble Apex Court in the case of CIT vs. Orissa Corporation Pvt. Ltd. 159 ITR 78(SC). The assessee also relied on the decision of Hon’ble Apex Court in the case of CIT vs. Daulatram Rawatmal 87 ITR 349 (SC), in Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC), Hon’ble Guwahati High Court in Jalan Timbers vs. CIT 223 ITR 11 (Gau) and Hon’ble jurisdictional High Court in the case of CIT vs. Pragati Co-Operative Bank Ltd. 278 ITR 170 (Guj). The assessee also submitted that it is settled law that addition made under section 68 cannot be made if…

Rajgreen Infralink LLP, Surat vs. Dy. Commissioner of Income Tax, Circle - 1(3), Surat

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Section 143(3)Section 254(1)Section 68

DCIT, Circle-1(1)(2), Surat vs. J B Syntex Pvt. Ltd, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 140/SRT/2020[2011-12]Status: DisposedITAT Surat18 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.140/Srt/2020 Assessment Year: (2011-12) (Physical Hearing) The Dcit, Vs. J. B. Syntex Pvt. Ltd., Circle – 1(1)(2), B-25, Guj. Eco. Textile Park, Surat N. H. No.8, Palsana, Surat – 394315. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj9389D (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 17/08/2023 Date Of Pronouncement 18/10/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…returns of lenders.” 28. During the appellate proceedings, the assessee also relied on the following decisions of Hon'ble Supreme Court and High Court of Gujarat in favour of the assessee: (i) CIT v Orissa Corporation 159 ITR 78(SC) (ii) Daulatram Rawatmall 87 ITR 349(SC) (iii) Dhirajlal Giridharilal v CIT 26 ITR 736(SC) (iv) Murlidhar Lahorimal v CIT 280 ITR 170 (Guj) (v) CIT v Pragati Co-Op. Bank Ltd. 278 ITR 170(Guj) We note that Coordinate Bench of ITAT, Ahmedabad, in the case of B. S. Corporation vs. ACIT (2001) 161 Taxman 29 wherein the Tribunal held that “if link is not established that the said amount b…

Ahluwalia Erectors & Fabricators Private Limited, Jaipur vs. ACIT, Kota

In the result, the appeal of the assessee is partly allowed as indicated hereinabove

ITA 433/JPR/2022[2017-18]Status: DisposedITAT Jaipur11 Oct 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri A.S. Nehra Addl. CITa

Section 143(3)Section 234B

…3.2 What is apparent is Real – Onus not discharged: It is a settled law that what is apparent is real unless controverted. The onus lay upon the person, who alleges that what is apparent is not real. Kindly refer CIT (Central) v/s Daulat Ram Rawatmull (1973) 87 ITR 349 (SC), followed in CIT v/s Bedi & Co. Pvt. Ltd. (1998) 230 ITR 580 (SC). In the present case, the AO has proceeded on mere suspicion, surmises and conjectures. No contrary evidenceis on brought on record to show/ disprove the vital fact and contention that the Assessee did and that sufficient cash was available with it and thus, failed to show that…

J S Exim Pvt Ltd, Chennai vs. DCIT Circle-13(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 854/DEL/2020[2013-14]Status: DisposedITAT Delhi04 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Mr. Amol Sinha, AdvFor Respondent: Mr. Waseem Arshad, CIT (DR)

Section 143(3)Section 68

…of the transaction. The observations in K P Verghese vs. ITO (1981) 131 ITR 597(SC) vouches such proposition. It is also trite that onus of proving that the apparent is not real is on the party who claims it to be so as observed in CIT vs. Daulatram Rawatmal 87 ITR 349(SC). In the absence of any suggestion on any adverse surrounding circumstances or test of human probabilities, any departure from such principle is not plausible. 12. The Assessee, in our view, has placed sufficient evidences to discharge initial onus to explain the nature and source of loans. Apart from the documentary evidences, the preponderan…

M/S. Layog Properties Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 753/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Sept 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year 2012-13 M/S. Layog Properties Pvt. Ltd. Vs. Ito N-18, First Floor, Ward-15(2) Malviya Nagar, New Delhi. New Delhi – 110 017 Pan Aabcl9997R (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Ms. Smita Singh, Sr. DR

Section 131Section 133(6)Section 234BSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2012-13 M/s. Layog Properties Pvt. Ltd. Vs. ITO N-18, First Floor, Ward-15(2) Malviya Nagar, New Delhi. New Delhi – 110 017 PAN AABCL9997R (Appellant) (Respondent) Assessee by: Shri Salil Aggarwal, Sr. Advocate, Shri Shailesh Gupta, Advocate, Shri Madhur Aggarwal, Advocate Department by: Ms. Smita Singh, Sr. DR Date of Hearing: 10.08.2023 Date of 13.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the…

Shri Chandubhai Parshottambhai Borad, Surat vs. Income Tax Officer, Ward 3(3)(5), Surat

In the result, ground No.2 of assessee’s appeal is partly allowed

ITA 143/SRT/2023[2016-17]Status: DisposedITAT Surat28 Aug 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.143/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Chandubhai Parshottambhai Income Tax Officer, Borad, 162, 163, Akshardham Ward-3(3)(5), Surat, Vs Society, Sarthana, Jakatnaka, Aayakar Bhavan, Majura Varachha Road, Gate, Surat-395001 Surat-395006 Pan No: Ajfpb 2959 Q अपीलाथ"/Appellant ""थ" /Respondent

Section 133(6)Section 143(3)Section 254(1)Section 68

…The Ld. AR for the assessee submits that the addition made by Assessing Officer and confirmed by NFAC/Ld. CIT(A) are liable to be deleted. To support his submission, Ld. AR for the assessee relied upon following case law:  CIT vs. Daulatram Rawat Mal (1973) 87 ITR 349 (SC)  CIT vs. Orissa Corporation (P.) Ltd. (1986) 159 ITR 78 (SC)  Dhirajlal Girdharilal vs. CIT (1954) 26 ITR 736 (SC)  Murlidhar Lahorimal vs. CIT (2006) 280 ITR 512 (Guj)  CIT vs. Pragati Co-Operative Bank Ltd. (2005) 278 ITR 170 (Guj) 9. On the addition of agricultural income as “income from other sources”, the Ld. AR for the assessee subm…

Chand Monammad, Ajmer vs. ITO, Ward 1(3), Ajmer

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 340/JPR/2022[2012-12]Status: DisposedITAT Jaipur28 Aug 2023AY 2012-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nikhlesh Kataria, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 139(1)Section 147Section 148Section 151

…TC 629 (Raj), ITO Vs Vardhaman Industries 99 TTJ 509 (Jodh ITAT), ACTO Vs Kishore Shyam Brajesh Kumar 93 STC 213 (Raj), Indo Malwa United Mill Limiked Vs State of MP 60 ITR 41 (SC), Late Mangilal Agarwal Vs ACIT 208 CTR 159 (Raj), CIT Vs Daulat Ram Rawat Mull 87 ITR 349 and Union of India Vs Kamalaxmi Finance Corporation 92 Taxmann 43…..” (PB 153) CIT vs. Silver Streak Trading Pvt. Ltd. 326 ITR 418 (Del) (PB 155-157) “11. In so far as the present case is concerned, it is not the case of the assessee that it ever received notice dt. 28th Nov., 1998. In fact, its case has been that the only notice ever received by…

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 2/JODH/2022[2011-12]Status: DisposedITAT Jodhpur02 Aug 2023AY 2011-12

Section 143(1)Section 147Section 68

…erfere in the findings recorded by the ld. CIT(A) resulting into deletion of addition of Rs. 2,08,45,000/- made by the A.O. U/s 68 of the Act” x] Hon’ble Apex Court in the case of Commissioner of Income-Tax (Central), Calcutta vs Daulat Ram Rawatmull: (1973) 87 ITR 349 “The onus to prove that the apparent is not the real is on the party who claims it to be so. As it was the department which claimed that the amount of fixed deposit receipt belonged to the respondent firm even through the receipt had been issued in the name of Biswanath, the burden lay on the department to prove that the respondent was the owner o…

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11

Section 143(1)Section 147Section 68

Divyaben Prafulchandra Parmar, Surat vs. Income Tax Officer, Ward 1(3)(1), Surat

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

…decisions in the case of Omar Salav Mohamed Sait reported in (1989) [37 ITR 151] (SC) where it is held that no addition can be made on the basis of surmises, suspicion and conjectures. In the case of CIT(Central), Kolkata vs. Daulat Ram Rawatmull reported in [87 ITR 349], the Hon'ble Apex Court held that, the onus to prove that the apparent is not the real is on the party who claims it to be so. The burden of proving a transaction to be bogus has to be strictly discharged by adducing legal evidences, which would directly prove the fact of bogusness or establish circumstance unerringly and reasonably raising an in…

ACIT (Central), Ujjain vs. M/S Globus Housing Pvt. Ltd., Bhopal

In the result, appeal of the revenue is dismissed

ITA 615/IND/2018[2012-13]Status: DisposedITAT Indore25 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central) M/S. Globus Housing Pvt. Ltd. 176, Zone-Ii, First Floor, M.P. Ujjain Vs. Nagar, Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaecg 0623 J Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri Hitesh Chimnani & Yash Kukreja, Ars Date Of Hearing 20.07.2023 Date Of Pronouncement 25.07.2023

Section 68

…ld by the various High Courts that the assessee cannot be asked to prove source of source or the origin of origin vide S. Hastimal v. CIT [1963] 49 ITR 273 (Mad), Tolaram Daga v. CIT [1966] 59 ITR 632 (Assam), CIT v. Daulat Ram Rawatmull[1972] CTR 411: [1973] 87 ITR 349 (SC), Sarogi Credit Corporation v. CIT 1975 CTR (Pat)1: (1976) 103 ITR 344 (Pat)." ii) The Hon'ble Gujarat High Court, in the case of Dy. CIT v. Rohini Builders [2002] 256 ITR 360/12003] 127 Taxman 523, has held that onus of the assessee (in whose books of account credit appears) stands fully discharged if the identity of the creditor is establish…

Shri Devender Hans, Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 847/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jul 2023AY 2009-10

For Appellant: Shri Pulkit Saini, AdvFor Respondent: Shri Vipul Kashyap, Sr. DR

Section 131Section 143(3)Section 68Section 69

…applicable to the present case He also placed reliance judgments of Hon’ble Supreme Court to support his contention viz in the cases of CIT vs Orissa Corpn. (P.) Ltd. 159 ITR 78, Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 & CIT v Daulat Ram Rawatmull 87 ITR 349. 4. The ld. counsel drawing our attention towards pages 273 to 285 of assessee paper book and submitted that the assessee successfully demonstrated that during FY 2008-09 the assessee received Rs. 2 lac on 15.04.2008 and Rs. 13,50,000/- on 29.04.2008 from the Shri Ved Pal against agreement to sale of his plot measuring 100 sq yard. He further subm…

Tara Raju Patel, Valsad vs. Income Tax Officer, International Taxation, Surat

In the result, the appeal of assessee is allowed

ITA 195/SRT/2023[2012-13]Status: DisposedITAT Surat26 Jun 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Raju Maganlal Patel, I.T.O. C/O-Dinkarbhai T. Patel, Shankar (International Taxation), Vs. Talao, Via-Dungri, Valsad. Surat. Pan No. Auspp 1436 F Appellant/ Assessee Respondent/ Revenue Tara Raju Patel, I.T.O. C/O-Dinkarbhai T. Patel, Shankar (International Taxation), Vs. Talao, Via-Dungri, Valsad. Surat. Pan No. Avdpp 6714 G Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 144Section 147Section 148Section 254(1)Section 69

…harmndrabhai M. Sutaria (HUF) ITA No. 795/Ahd/2019 with CO No. 169/Ahd/2019 order dated 27/04/2022 (iv) Ashish Natvarlal Vashi Vs ITO ITA No. 3522/Srt/2016 dated 19/04/2021. (v) Mehta Parikh & Co. Vs ITO (1956) 30 ITR 181 and Daulat Ram Rawatmal Vs CIT (1973) 87 ITR 349 (SC). (vi) Brijindrapal Singh Bhullar Vs ITO (2022) 188 TER(A) 648 (Asr Trib). 9. On the other hand, the ld. Sr. DR for the revenue supported the order of ld. CIT(A). The ld. Sr. DR for the revenue submits that all the arguments and submissions as made before the Bench was considered by the ld. CIT(A). The ld. Sr. DR for revenue submits that notic…