CIT v. Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT

73 ITR 702Supreme Court of India1969#1185 most cited

What is CIT v. Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT authority for?

Income tax proceedings must consider facts of life, human probabilities, and economic realities. These factors are crucial in determining the nature of receipts and explaining financial transactions.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2000 to 2025.

Also referred to as

CIT v. Durgaprasad More · Juggilal Kamlapat v. CIT · 82 ITR 540 · 73 ITR 702 · human probabilities · economic realities · income tax assessment · burden of proof · facts of life · cash credits

Sections most often in play

Section 147Section 148Section 142(1)Section 143(3)Section 151Section 250Section 68Section 101

Issues it is cited on

time barred assessmentcasus omissussection 153a(1)(b)section 2(22)section 153(1)deemed dividendsection 2(22)(e)section 40a(2)kelvinatormere change of opinionpanchnamasection 194a

Judgments citing CIT v. Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT

O.Arumugasamy, Chennai vs. DCIT, Coimbatore

ITA 763/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Sept 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri A. Senthilkumar, Coimbatore

ITA 2707/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

A. Senthil Kumar, Coimbatore vs. DCIT, Coimbatore

ITA 2570/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 1833/CHNY/2015[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 1398/CHNY/2015[2008-09]Status: DisposedITAT Chennai28 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 1011/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Sept 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. A.Senthil Kumar, Coimbatore

ITA 1010/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Sept 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Senthil Enterprises, Coimbatore

ITA 709/CHNY/2014[2010-11]Status: DisposedITAT Chennai28 Sept 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri T.M.Muthukumar, Coimbatore

ITA 150/CHNY/2013[2005-06]Status: DisposedITAT Chennai28 Sept 2022AY 2005-06

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri O.Arumugasamy, Coimbatore

ITA 144/CHNY/2013[2009-10]Status: DisposedITAT Chennai28 Sept 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri O.Arumugasamy, Coimbatore

ITA 143/CHNY/2013[2008-09]Status: DisposedITAT Chennai28 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri M.Palanisamy, Coimbatore

ITA 142/CHNY/2013[2009-10]Status: DisposedITAT Chennai28 Sept 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri M.Palanisamy, Coimbatore

ITA 141/CHNY/2013[2008-09]Status: DisposedITAT Chennai28 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri A.Senthilkumar, Coimbatore

ITA 140/CHNY/2013[2009-10]Status: DisposedITAT Chennai28 Sept 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri A.Senthilkumar, Coimbatore

ITA 139/CHNY/2013[2008-09]Status: DisposedITAT Chennai28 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri. O. Arumugasamy, Coimbatore

ITA 860/CHNY/2012[2007-08]Status: DisposedITAT Chennai28 Sept 2022AY 2007-08

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri. O. Arumugasamy, Coimbatore

ITA 859/CHNY/2012[2006-07]Status: DisposedITAT Chennai28 Sept 2022AY 2006-07

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri. O. Arumugasamy, Coimbatore

ITA 858/CHNY/2012[2005-06]Status: DisposedITAT Chennai28 Sept 2022AY 2005-06

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri. O. Arumugasamy, Coimbatore

ITA 857/CHNY/2012[2004-05]Status: DisposedITAT Chennai28 Sept 2022AY 2004-05

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…

DCIT, Coimbatore vs. Shri. O. Arumugasamy, Coimbatore

ITA 856/CHNY/2012[2003-04]Status: DisposedITAT Chennai28 Sept 2022AY 2003-04

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…burden of proof, the principle of law that in the income-tax proceedings, facts of life, human probabilities and economic realities cannot be ignored, has to be applied which was settled in CIT Vs Durgaprasad More 82 1TR 540 (SC) and Juggilal Kamlapat Vs CIT 73 ITR 702 (SC). 17. Brief facts are that there was a search in the premises of the assessee group of cases on 15.03.2006 and consequently the assessments were framed for other assessment years and this assessment year also. The AO during the course of assessment proceedings noticed from the books of accounts that there is cash deposit made in the bank acco…