CIT v. Daulatram Rawatmull

53 ITR 574Supreme Court of India1964#1168 most cited

What is CIT v. Daulatram Rawatmull authority for?

Additions to income cannot be made based merely on suspicion; concrete evidence is required to substantiate such claims by the tax authorities.

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Daulatram Rawatmull · CIT v. Daulatram Rawatmull · Section 68 · Section 143(3) · suspicion vs evidence · addition without evidence · unexplained cash credits · unsecured loans · burden of proof · genuineness of transaction · no addition on mere suspicion · sufficiency of evidence

Sections most often in play

Section 133(6)Section 143(3)Section 68Section 142(1)Section 250Section 131Section 143(2)Section 147

Issues it is cited on

section 119(1)section 52(2)section 66penalty under section 271ebogus share capitalconstruction peon money receiptpreponderance of probabilitypenalty under section 271dtrccorpus fundsection 269t

Judgments citing CIT v. Daulatram Rawatmull

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the course of assessment proceeding the question o…

D S R Infrastructure Private Limited, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the course of assessment proceeding the question o…

DCIT., Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the course of assessment proceeding the question o…

D S R Infrastructureprivate Limited, Hyderabad vs. DCIT., Central Circle- 1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…the place of proof and hence the addition is not sustainable. In this regard Hon'ble CIT(A) kind attention is invited to the judgment of the Apex Court in the case of M/ s Dhakeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 77, CIT v. Daulatram Rawatmull [1964] 53 ITR 574, Umacharan Shaw & Bros. V. CIT [1959] 37 ITR 271 (SC). 2. Hon'ble CIT (A)'s kind attention is invited to apportionment of alleged on-money and found noted in the loose slip impounded in the premises of DSR. It is submitted that when the receipt of on money is doubt and appellant denied the same in the course of assessment proceeding the question o…

Aatma Prakash Mental Health Foundation, Indore vs. Commissioner of Income Tax (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

…to further elaborate this position, because the law as laid down in these observations is well settled, and has been adopted in the construction of section 66 of the Act.” 25. This view was reiterated by the Supreme Court in CIT v. Daulatram Rawatmull [1964] 53 ITR 574 where it was held that "if there is some evidence to support the finding recorded by the Tribunal, even if it appears to the High Court that on re-appreciation of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applie…

DCIT Central Circle -2(2), Mumbai vs. Shri Viral Saraf Mittal, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1843/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 Feb 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 2(2) V. Viral Saraf Mittal Room No. 806, 8Th Floor 901/902, Capri Heights Old Cgo Annex Building Palli Hill, Bandra (W) M.K. Road, Mumbai - 400020 Mumbai - 400050 Pan: Azbps0317C (Appellant) (Respondent) Assessee Represented By : Shri Sidharth Kothari Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 143(2)Section 68

…akeswari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC), Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC), CIT v. East Coast Commercial Co. Ltd. [1967] 63 ITR 449 (SC) and Anil Tibrewala v. ITO [2004] 1 SOT 90 (Mum); CIT v. Daulatram Rawatmull [1964] 53 ITR 574 (SC); Umacharan Shaw & Bros. v. CIT [1959] 37 ITR 271 (SC); Pr. CIT v. Ajay Surendrabhai Patel [2016] 69 taxmann.com 309 (Guj.). These principles enunciated by the Apex Court/High Courts have been followed by various Tribunals. In this regard the notable cases are DN Kamani (HUF) v. Dy.CIT [1999] 70 ITD 77 (Pat.) (TM), Pooja Bhatt v. Asstt. CIT [2…

Rupali Hotels Private Limited, New Delhi vs. ACIT Circle-21(2), New Delhi

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

ITA 942/DEL/2020[2016-17]Status: DisposedITAT Delhi14 Feb 2024AY 2016-17

Bench: Shri Amit Shukla & Shri M. Balaganesh[Assessment Year: 2016-17]

…ssue is well settled that suspicion and surmises, howsoever strong, cannot be the ground for making addition. For this legal proposition, the assessee has relied upon one of the judgement on this proposition is that of CIT vs. Daulat Ram Rawatmull reported in 53 ITR 574 (SC)as noted from the Synopsis filed. 17. Finally the Authorised Representative submitted that Assessing Officer’s action of making addition on this account is not maintainable and has urged upon the Bench to delete the same. 18. The learned DR appearing on behalf of the Department has relied upon the Orders of authorities below. 19. It has b…

Rabdi Vibhag Progressive Kelavni Mandal, Valsad vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

…to further elaborate this position, because the law as laid down in these observations is well settled, and has been adopted in the construction of section 66 of the Act." 25. This view was reiterated by the Supreme Court in CIT v. Daulatram Rawatmull [1964] 53 ITR 574 where it was held that "if there is some evidence to support the finding recorded by the Tribunal, even if it appears to the High Court that on re-appreciation of the evidence, it might arrive at a conclusion different from that of the Tribunal" the High Court has no power to interfere with the findings of the Tribunal. These decisions were applie…

ACIT, Central Circle-2, Madurai vs. Vibgyor Net Connections, Karnataka

In the result, appeal filed by the Revenue is dismissed

ITA 631/CHNY/2023[2016-17]Status: DisposedITAT Chennai19 Jan 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.631/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 & Cross-Objection No.29/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17

For Respondent: Shri. Nilay Baran Som, CIT
Section 132Section 69A

…y based on a ‘dumb document’ is purely on suspicion, conjecture and surmise manner, but not based on any evidences. In this regard, it is pertinent to refer to the decision of Hon’ble Supreme Court in the case of CIT v. Daulatram Rawatmull reported in [1964] 53 ITR 574 (SC) where it has been clearly held that suspicion however so strong, but suspicion cannot take the place of evidence. Therefore, we are of the considered view that the AO is erred in making additions towards on-money u/s.69A of the Act, without reference to any material which suggest payment of on-money merely on the basis of suspicion and sur…

Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…wari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC),  Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC),  CIT v. East Coast Commercial Co. Ltd. [1967] 63 ITR 449 (SC)  Anil Tibrewala v. ITO [2004] 1 SOT 90 (Mum);  CIT v. Daulatram Rawatmull [1964] 53 ITR 574 (SC);  Umacharan Shaw & Bros. v. CIT [1959] 37 ITR 271 (SC); Page No. | 13 CLAYTON CHARLES PINTO  Pr. CIT v. Ajay Surendrabhai Patel [2016] 69 taxmann.com 309 (Guj.).  Vijayrattan Balkrishan Mittal Vs. DCIT (2019) 33 NYPTTJ 740 (Mum.)(Trib.)  Smt. Karuna Garg Vs. ITO (2019) 178 ITD 823 (Delhi) (Trib.)  Chandra Prakash Jhunjhunwala Vs. DCIT (…

The ITO, Ward-4(1)(4), Ahmedabad vs. Vaishali Agricomm & Mines Pvt. Ltd. (Now Known As Vashistha Industries Ltd.), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 50/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad16 Sept 2022AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Smt.Annapurna Guptaasstt.Year : 2011-12 Ito, Ward-4(1)(4) Shri Vaishali Agricomm & Ahmedabad. Vs Mines P.Ltd. (Now Known As Vashistha Industries Ltd.) 1002/A, Pinnacle Bldg. Nr. Hotel Ramada Prahalldnagar Ahmedabad. Pan : Aaccv 2498 L

For Respondent: Shri A.P. Singh, CIT
Section 133(6)Section 250(6)

…enticated audit report by the bank is not justified and bad in law. The prima facie onus is on the AO to prove the evidentiary value of the material found from the third party. As held by the Supreme Court in Commissioner of Income tax v. Daulatram Rawatmull, 53 ITR 574 (SCJ, even if circumstances raise a suspicion, suspicion cannot take the place of evidence. The similar view has been taken by the Hon'ble Gujarat High Court in the case of V1VEK PRAHLADBHAI PATEL (237 taxmann 331). The AO has also not proved that how such huge turnover has been carried out, when there is no Sales or purchases proved outside books…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkr Housing Development Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…he Settlement Commission though rises suspicious. Ipso facto, cannot form basis of addition in the hands of third person in the absence of any independent corroborative evidence. As held by the Hon'ble Supreme Court in the case of CIT vs. Daulatram Rawatmull, 53 ITR 574 even the circumstances raises suspicion, suspicion cannot take place of the evidence. That apart, the contentions of the appellant i.e. the assessee that the vendors had declared additional income only in order to escape the rigouts of the law to claim the benefits u/s 54 of the Act remains uncontroverted. Therefore, we are of the considered opini…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apana Ghar Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…he Settlement Commission though rises suspicious. Ipso facto, cannot form basis of addition in the hands of third person in the absence of any independent corroborative evidence. As held by the Hon'ble Supreme Court in the case of CIT vs. Daulatram Rawatmull, 53 ITR 574 even the circumstances raises suspicion, suspicion cannot take place of the evidence. That apart, the contentions of the appellant i.e. the assessee that the vendors had declared additional income only in order to escape the rigouts of the law to claim the benefits u/s 54 of the Act remains uncontroverted. Therefore, we are of the considered opini…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apna Ghar Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…he Settlement Commission though rises suspicious. Ipso facto, cannot form basis of addition in the hands of third person in the absence of any independent corroborative evidence. As held by the Hon'ble Supreme Court in the case of CIT vs. Daulatram Rawatmull, 53 ITR 574 even the circumstances raises suspicion, suspicion cannot take place of the evidence. That apart, the contentions of the appellant i.e. the assessee that the vendors had declared additional income only in order to escape the rigouts of the law to claim the benefits u/s 54 of the Act remains uncontroverted. Therefore, we are of the considered opini…

ACIT 2(3) 1, Mumbai vs. M/S. Thakkar Grih Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…he Settlement Commission though rises suspicious. Ipso facto, cannot form basis of addition in the hands of third person in the absence of any independent corroborative evidence. As held by the Hon'ble Supreme Court in the case of CIT vs. Daulatram Rawatmull, 53 ITR 574 even the circumstances raises suspicion, suspicion cannot take place of the evidence. That apart, the contentions of the appellant i.e. the assessee that the vendors had declared additional income only in order to escape the rigouts of the law to claim the benefits u/s 54 of the Act remains uncontroverted. Therefore, we are of the considered opini…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Housing Developement Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…he Settlement Commission though rises suspicious. Ipso facto, cannot form basis of addition in the hands of third person in the absence of any independent corroborative evidence. As held by the Hon'ble Supreme Court in the case of CIT vs. Daulatram Rawatmull, 53 ITR 574 even the circumstances raises suspicion, suspicion cannot take place of the evidence. That apart, the contentions of the appellant i.e. the assessee that the vendors had declared additional income only in order to escape the rigouts of the law to claim the benefits u/s 54 of the Act remains uncontroverted. Therefore, we are of the considered opini…

The Assistant Commr. of Income Tax, Circle-3, Jamnagar vs. Akshar Metals, Jamnagar

In the result appeal of the Revenue is hereby dismissed

ITA 161/RJT/2016[2012-13]Status: DisposedITAT Rajkot31 May 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.246/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2011-2012 & अपील सं./Ita No.161/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., M/S Akshar Metals, Circle-3, Vs. Geetanjali, Jamnagar. Summair Club Road, 2, Hathi Colony, Jamnagar. Pan: Aapfa6505K

For Appellant: Ms Bhavna Yashroy, CIT.D.RFor Respondent: Shri Mehul Ranpura, A.R
Section 10A

…rong but cannot partake the character of the evidences until and unless it is brought on record based on cogent materials. In holding so we draw support and guidance from the judgment of Hon’ble supreme court in case of CIT vs. Daulatram Rawatmull reported in 53 ITR 574 where it was held that “The circumstances relied upon did raise suspicion, but suspicion could not take the place of evidence.” 11.6 Without prejudice to the above, let us assume that the partnership firm and the company are one and the same person. As such, the assessee in order to claim higher amount of deduction has created a partnership firm…

The Assistant Commr. of Income Tax, Circle-3, Jamnagar vs. M/S Akshar Metals, Jamnagar

In the result appeal of the Revenue is hereby dismissed

ITA 246/RJT/2015[2011-12]Status: DisposedITAT Rajkot31 May 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.246/Rjt/2015 िनधा"रण वष"/Asstt. Year: 2011-2012 & अपील सं./Ita No.161/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., M/S Akshar Metals, Circle-3, Vs. Geetanjali, Jamnagar. Summair Club Road, 2, Hathi Colony, Jamnagar. Pan: Aapfa6505K

For Appellant: Ms Bhavna Yashroy, CIT.D.RFor Respondent: Shri Mehul Ranpura, A.R
Section 10A

…rong but cannot partake the character of the evidences until and unless it is brought on record based on cogent materials. In holding so we draw support and guidance from the judgment of Hon’ble supreme court in case of CIT vs. Daulatram Rawatmull reported in 53 ITR 574 where it was held that “The circumstances relied upon did raise suspicion, but suspicion could not take the place of evidence.” 11.6 Without prejudice to the above, let us assume that the partnership firm and the company are one and the same person. As such, the assessee in order to claim higher amount of deduction has created a partnership firm…

The DCIT, Central Circle-1(2), Ahmedabad vs. M/S. Sarthav Builders, Ahmedabad

In the result appeal of the Revenue is dismissed

ITA 908/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 908/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sarthav Builders, Central Circle-1(2), Vs. B-1, Abhishree Complex, Ahmedabad. Opp. Star Bazar, Satellite, Ahmedabad. Pan: Abffs3812C

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 132Section 147Section 148Section 68

…icion arises in the mind for the genuineness of the transaction on hand as discussed above. 12.3 It is the settled law, a suspicion cannot take the place of the evidence as held by Hon’ble Supreme Court in the case of CIT vs. Daulat Ram Rawatmull reposted in 53 ITR 574, the relevant extract reads as under: “The circumstances relied upon by Mr. Sastri do raise suspicion, but suspicion cannot take the place of evidence.” 12.4 In view of the above, there cannot be any addition made to the total income of the assessee based on suspicion. A suspicion/doubt requires to investigate the facts in more detailed in order…

The DCIT, Central Circle-1(2), Ahmedabad vs. M/S. Sthapatya Shilp Construction, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…icion arises in the mind for the genuineness of the transaction on hand as discussed above. 19.3 It is the settled law, a suspicion cannot take the place of the evidence as held by Hon’ble Supreme Court in the case of CIT vs. Daulat Ram Rawatmull reposted in 53 ITR 574, the relevant extract reads as under: “The circumstances relied upon by Mr. Sastri do raise suspicion, but suspicion cannot take the place of evidence.” 19.4 In view of the above, there cannot be any addition made to the total income of the assessee based on suspicion. A suspicion/doubt requires to investigate the facts in more detailed in order…