CIT v. Girish Chaudhary

296 ITR 619High Court2008#552 most cited

What is CIT v. Girish Chaudhary authority for?

Additions to income cannot be made solely based on "dumb documents" or vague loose papers seized during a search that merely indicate rates without specific corroborative material linking them to the assessee's unaccounted transactions. The presumption under Section 292C may not apply to such documents.

175

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2026.

Also referred to as

CIT v. Girish Chaudhary · 296 ITR 619 · Section 153A · Section 153C · Section 132 · Section 292C · dumb documents · loose papers · evidentiary value of seized material · on-money receipts · unaccounted income · corroborative evidence

Also reported as

163 Taxmann 608

Sections most often in play

Section 153ASection 143(3)Section 132Section 132(4)Section 153CSection 115BBESection 292CSection 69B

Issues it is cited on

voluntary admissionabatement of assessmentsection 158b(b)section 132(4a)third party informationdumb documentson money receiptsection 158bb(1)section 292cstatement under section 132(4)loose paperssection 158bc

Judgments citing CIT v. Girish Chaudhary

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

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

ITA 602/JPR/2025[2021-22]Status: DisposedITAT Jaipur13 Oct 2025AY 2021-22

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

…w of this, ground raised by the assessee is allowed and the order of the AO and Ld. CIT (A) is quashed. The AO is directed to delete the addition of Rs. 20, 00,000/-made in the case of the assessee. 110. We rely on the case of CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) – Delhi High Court has held as under:- “That the revenue has to prove the undisclosed income beyond doubt. Further it was held that the document should be a speaking one and it should contain narration in respect of various figures noted therein. Otherwise the same should be considered as dumb document on which reliance could not place u…

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

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

ITA 534/JPR/2025[2018-19]Status: DisposedITAT Jaipur13 Oct 2025AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

…w of this, ground raised by the assessee is allowed and the order of the AO and Ld. CIT (A) is quashed. The AO is directed to delete the addition of Rs. 20, 00,000/-made in the case of the assessee. 110. We rely on the case of CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) – Delhi High Court has held as under:- “That the revenue has to prove the undisclosed income beyond doubt. Further it was held that the document should be a speaking one and it should contain narration in respect of various figures noted therein. Otherwise the same should be considered as dumb document on which reliance could not place u…

Silver & Art Palace, Jaipur vs. ACIT, Jaipur

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

ITA 460/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Oct 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Vinod Gupta, CA. Ld. ARFor Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 153ASection 250

…w of this, ground raised by the assessee is allowed and the order of the AO and Ld. CIT (A) is quashed. The AO is directed to delete the addition of Rs. 20, 00,000/-made in the case of the assessee. 110. We rely on the case of CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) – Delhi High Court has held as under:- “That the revenue has to prove the undisclosed income beyond doubt. Further it was held that the document should be a speaking one and it should contain narration in respect of various figures noted therein. Otherwise the same should be considered as dumb document on which reliance could not place u…

Sanjay Taneja, New Delhi vs. ACIT, Central Circle-18, New Delhi

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

ITA 1643/DEL/2022[2010-11]Status: DisposedITAT Delhi04 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2010-11] Shri Sanjay Taneja, Vs Acit, 198/1, Ramesh Market, Central Circle-18, East Of Kailash, Delhi New Delhi-110065. Pan-Aaept8805A Appellant Respondent Appellant By S/Shri Mohit Chaudhary, Ca, Harish, Ca, Neetu Jain, Ca & Mitika Chaudhary, Adv. Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 03.06.2025 Date Of Pronouncement 04.07.2025 Order

Section 132Section 133ASection 143(3)Section 250Section 254Section 69A

…cannot be faulted. (para 15). d) Addition made on the basis of undated and unsigned document seized during search is not sustainable COMMISSIONER OF INCOME TAX- XIV vs. VIVEKAGGARWAL (2015) 121 DTR 0241 (Del) e) In the case of CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) - Delhi High Court has held as under:- "That the revenue has to prove the undisclosed income beyond doubt. Further it was held that the document should be a speaking one and it should contain narration in respect of various figures noted therein. Otherwise the same should be considered as dumb document on which reliance could not be place…

Vaibhav Global Limited, Jaipur vs. DCIT, CC-4, Jaipur

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

…her bearing the taxpayer's name or signature). Shri Neeraj Goyal Vs. ACIT, ITA No.5951/Del/2017, dt.21-03-2018, (Del) (2012) 23 taxmann.com 269] Nagarjuna Construction Co. Ltd., Vs. DCIT, CIT Vs. S.M.Agarwal, [293 ITR 43], CIT Vs. Shri Girish Chaudhary (2008) 296 ITR 619 (Del) also echo the very principle. We accordingly hold that the impugned addition of on-money payment made in both these assessees' hands on the basis of a mere dumb document and not corroborated by any other evidence is not sustainable. We thus direct to delete the impugned identical addition forming subject matter of adjudication in both these…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 422/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 421/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Jun 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 420/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 419/HYD/2025[2016-17]Status: DisposedITAT Hyderabad30 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Deputy Commissioner of Income Tax, Rajkot vs. Chetan Nandlal Sangani, Rajkot

In the result, Revenue’s appeal ITA No

ITA 249/RJT/2022[2019-20]Status: DisposedITAT Rajkot23 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 248 & 249/Rjt/2022 (िनधा"रण वष"/Assessment Year: (2018-19 & 2019-20) Deputy Commissioner Of Chetan Nandlal Sangani Income Tax, Central Circle– Vs. 309, Shalin Complex, 2, Madhavi Chowk, Soni Rajkot, “Amruta Estate”, 2Nd Bazar, Rajkot-360 001 Floor, Mg Road, Rajko-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Amvps 5788 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अिधकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 248 & 249/RJT/2022 (िनधा"रण वष"/Assessment Year: (2018-19 & 2019-20) Deputy Commissioner of Chetan Nandlal Sangani Income Tax, Central circle– Vs. 309, Shalin Complex, 2, Madhavi Chowk, Soni Rajkot, “Amruta Estate”, 2nd Bazar, Rajkot-360 001 Floor, MG Road, Rajko-360 001 "थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AMVPS 5788 E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Appellant by : Shri Vima…

Deputy Commissioner of Income Tax, Central Circ;E-2, Rajkot vs. Chetan Nandlal Sangani, Rajkot

ITA 248/RJT/2022[2018-19]Status: DisposedITAT Rajkot23 Jun 2025AY 2018-19
For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 248 & 249/RJT/2022 (निर्धारण वर्ष/Assessment Year: (2018-19 & 2019-20) Deputy Commissioner of Income Tax, Central circle- 2, Rajkot, "Amruta Estate", 2nd Floor, MG Road, Rajko-360 001 Vs. Chetan Nandlal Sangani 309, Shalin Complex, Madhavi Chowk, Soni Bazar, Rajkot-360 001 स्थायी लेखा सं./जीआइआरसं./PAN/GIR No.: AMVPS 5788 E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Appellant b…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…ed which are only rough estimated paper, on this paper neither any date, nor any signature nor any correlated entry found. 7.Thus no addition can be made on basis of dumb document kindly refer CIT v/s SM Aaggrawal 293 ITR 43(Del). 8.In CIT v/s Grish Choudhary 296 ITR 619(Del) held that Search and seizure—Block assessment—Undisclosed income—Before an addition of an undisclosed income can be made, the AO has to bring on record the material found as a result of search of show that there is an undisclosed income—AO treated Rs. 48 lakhs as assessee’s undisclosed income on the basis of seizure of a document which showe…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1 Udaipur, Udaipur

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

…ed which are only rough estimated paper, on this paper neither any date, nor any signature nor any correlated entry found. 7.Thus no addition can be made on basis of dumb document kindly refer CIT v/s SM Aaggrawal 293 ITR 43(Del). 8.In CIT v/s Grish Choudhary 296 ITR 619(Del) held that Search and seizure—Block assessment—Undisclosed income—Before an addition of an undisclosed income can be made, the AO has to bring on record the material found as a result of search of show that there is an undisclosed income—AO treated Rs. 48 lakhs as assessee’s undisclosed income on the basis of seizure of a document which showe…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT- Central Circle-1 Udiapur, Udaipue

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

…which are only rough estimated paper, on this paper neither any date, nor any signature nor any correlated entry found. 7. Thus no addition can be made on basis of dumb document kindly refer CIT v/s SM Aaggrawal 293 ITR 43(Del). 8. In CIT v/s Grish Choudhary 296 ITR 619(Del) held that Search and seizure—Block assessment—Undisclosed income—Before an addition of an undisclosed income can be made, the AO has to bring on record the material found as a result of search of show that there is an undisclosed income—AO treated Rs. 48 lakhs as assessee’s undisclosed income on the basis of seizure of a document which showe…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…ed which are only rough estimated paper, on this paper neither any date, nor any signature nor any correlated entry found. 7.Thus no addition can be made on basis of dumb document kindly refer CIT v/s SM Aaggrawal 293 ITR 43(Del). 8.In CIT v/s Grish Choudhary 296 ITR 619(Del) held that Search and seizure—Block assessment—Undisclosed income—Before an addition of an undisclosed income can be made, the AO has to bring on record the material found as a result of search of show that there is an undisclosed income—AO treated Rs. 48 lakhs as assessee’s undisclosed income on the basis of seizure of a document which showe…

DCIT, Central Circle-2(4), Chennai vs. Shri.Jagannathan Sekar, Chennai

ITA 1279/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.Nos.1274, 1275 & 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), Chennai. # 1/1, Gtn Salai, Opp.Smbm School, Dindigul -624 001. Pan :Arwpr-3777-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 & 1278/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri S.Ramachandran, Central Circle-2(4), Chennai. # 3/29, New No,3/40, Muthupattinam, S.Kulavaipettai Post, Alangudi Tk-622 001. Pan :Adfpr-3158-Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1279, 1280 & 1281/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri Jagannathan Sekar Central Circle-2(4), Chennai. # 25, Sambasivam Street, T.Nagar Chennai-600 017. Pan :Bcdps-4688-G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Revenue By : Mr. V.Justin, Cit प्रत्यर्थीकीओरसे / Assessee(S) By : Mr. Y.Sridhar, F.C.A. & Ms. Varsha Sridhar, C.A सुनवाईकीतारीख/Date Of Hearing : 25.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 30.04.2025 Per Bench: आदेश / Order 2

For Respondent: Mr. V.Justin, CIT

…TJ 665 (Del) (4) Kishan Chand Sobhraj Mal (1991) 42 TTJ 423 (JP) (5) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del) (6) Lal Chand AgarwalvsACIT 21 TW 213 (ITAT Jaipur) (7) CIT Vs. S.M. Agarwal (2007) 293 ITR 43 (Del) (8) CIT Vs. Girish Choudhary (2008) 296 ITR 619 (Del) (9) Jayanti Lal Patel Vs. ACIT (1998) 233 ITR 588 (Raj) (10) Rakesh Goyal Vs. ACIT (2004) 87 TTJ 151 (Del) (11) ITO Vs. Manna Lal Jhalani 22 TW 551 (ITAT Jaipur) (12) Hissaria Brother Vs. ACIT 22 TW 684 (ITAT Jaipur) (13) DCIT Vs. Country wide Builde state Pvt Ltd. (2012) 48 TW 50 (Jaipur ITAT) order dated 29.06.2012 ITA No. 961/JP/2011 The…

DCIT, Central Circle-2(4), Chennai vs. S. Ramachandran, Pudukkottai

ITA 1278/CHNY/2023[2017-18]Status: DisposedITAT Chennai30 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.Nos.1274, 1275 & 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), # 1/1, Gtn Salai, Chennai. Opp.Smbm School, (अपीलार्थी/Appellant) Dindigul -624 001. Pan :Arwpr-3777-N (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 & 1278/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri S.Ramachandran, Central Circle-2(4), # 3/29, New No,3/40, Chennai. Muthupattinam, (अपीलार्थी/Appellant) S.Kulavaipettai Post, Alangudi Tk-622 001. Pan :Adfpr-3158-Q (प्रत्यर्थी/Respondent) & आयकरअपीलसं./I.T.A.Nos.1279, 1280 & 1281/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri Jagannathan Sekar Central Circle-2(4), # 25, Sambasivam Street, Chennai. T.Nagar Chennai-600 017. (अपीलार्थी/Appellant) Pan :Bcdps-4688-G (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Revenue By Mr. V.Justin, Cit प्रत्यर्थीकीओरसे / Assessee(S) By Mr. Y.Sridhar, F.C.A. & Ms. Varsha Sridhar, C.A सुनवाईकीतारीख/Date Of Hearing 25.02.2025 घोषणाकीतारीख / Date Of Pronouncement 30.04.2025 Per Bench: आदेश / Order 2

…TJ 665 (Del) (4) Kishan Chand Sobhraj Mal (1991) 42 TTJ 423 (JP) (5) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del) (6) Lal Chand AgarwalvsACIT 21 TW 213 (ITAT Jaipur) (7) CIT Vs. S.M. Agarwal (2007) 293 ITR 43 (Del) (8) CIT Vs. Girish Choudhary (2008) 296 ITR 619 (Del) (9) Jayanti Lal Patel Vs. ACIT (1998) 233 ITR 588 (Raj) (10) Rakesh Goyal Vs. ACIT (2004) 87 TTJ 151 (Del) (11) ITO Vs. Manna Lal Jhalani 22 TW 551 (ITAT Jaipur) (12) Hissaria Brother Vs. ACIT 22 TW 684 (ITAT Jaipur) (13) DCIT Vs. Country wide Builde state Pvt Ltd. (2012) 48 TW 50 (Jaipur ITAT) order dated 29.06.2012 ITA No. 961/JP/2011 The…

Deputy Commissioner of Income Tax, Central Circle-2(4), Chennai vs. S. Ramachandran, Pudukottai

ITA 1276/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadish

Section 132(4)

…TJ 665 (Del) (4) Kishan Chand Sobhraj Mal (1991) 42 TTJ 423 (JP) (5) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del) (6) Lal Chand AgarwalvsACIT 21 TW 213 (ITAT Jaipur) (7) CIT Vs. S.M. Agarwal (2007) 293 ITR 43 (Del) (8) CIT Vs. Girish Choudhary (2008) 296 ITR 619 (Del) (9) Jayanti Lal Patel Vs. ACIT (1998) 233 ITR 588 (Raj) (10) Rakesh Goyal Vs. ACIT (2004) 87 TTJ 151 (Del) (11) ITO Vs. Manna Lal Jhalani 22 TW 551 (ITAT Jaipur) (12) Hissaria Brother Vs. ACIT 22 TW 684 (ITAT Jaipur) (13) DCIT Vs. Country wide Builde state Pvt Ltd. (2012) 48 TW 50 (Jaipur ITAT) order dated 29.06.2012 ITA No. 961/JP/2011 Th…

Deputy Commissioner of Income Taxcentral Circle-2(4), Chennai vs. K. Rethinam, Dindigul

ITA 1275/CHNY/2023[2016-17]Status: DisposedITAT Chennai30 Apr 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./I.T.A.Nos.1274, 1275 & 1283/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri K.Rethinam, Central Circle-2(4), Chennai. # 1/1, Gtn Salai, Opp.Smbm School, Dindigul -624 001. Pan :Arwpr-3777-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकर अपील सं./I.T.A.Nos.1276, 1277 & 1278/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri S.Ramachandran, Central Circle-2(4), Chennai. # 3/29, New No,3/40, Muthupattinam, S.Kulavaipettai Post, Alangudi Tk-622 001. Pan :Adfpr-3158-Q (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) & आयकर अपील सं./I.T.A.Nos.1279, 1280 & 1281/Chny/2023 (निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2017-18) Deputy Commissioner Of Income Tax, Vs Shri Jagannathan Sekar Central Circle-2(4), Chennai. # 25, Sambasivam Street, T.Nagar Chennai-600 017. Pan :Bcdps-4688-G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Revenue By : Mr. V.Justin, Cit प्रत्यर्थी की ओर से / Assessee(S) By : Mr. Y.Sridhar, F.C.A. & Ms. Varsha Sridhar, C.A सुनवाई की तारीख/Date Of Hearing : 25.02.2025 घोषणा की तारीख / Date Of Pronouncement : 30.04.2025 Per Bench: आदेश / Order 2

For Respondent: Mr. V.Justin, CIT

…TJ 665 (Del) (4) Kishan Chand Sobhraj Mal (1991) 42 TTJ 423 (JP) (5) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del) (6) Lal Chand AgarwalvsACIT 21 TW 213 (ITAT Jaipur) (7) CIT Vs. S.M. Agarwal (2007) 293 ITR 43 (Del) (8) CIT Vs. Girish Choudhary (2008) 296 ITR 619 (Del) (9) Jayanti Lal Patel Vs. ACIT (1998) 233 ITR 588 (Raj) (10) Rakesh Goyal Vs. ACIT (2004) 87 TTJ 151 (Del) (11) ITO Vs. Manna Lal Jhalani 22 TW 551 (ITAT Jaipur) (12) Hissaria Brother Vs. ACIT 22 TW 684 (ITAT Jaipur) (13) DCIT Vs. Country wide Builde state Pvt Ltd. (2012) 48 TW 50 (Jaipur ITAT) order dated 29.06.2012 ITA No. 961/JP/2011 The…

ACIT, New Delhi vs. M/S New World Buildcon Pvt. Ltd., New Delhi

ITA 5051/DEL/2012[2006-07]Status: DisposedITAT Delhi28 Feb 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2008-09 Vs. M/S. New World Buildcon Pvt. Acit, Central Circle-22, Ltd., New Delhi 401, Vipps Centre, 2 Community Complex, Masjid Moth, Greater Kailash-Ii, New Delhi Pan: Aaccn1600L (Appellant) (Respondent) With C.O. No.120/Del/2015 [In Ita No.5051/Del/2012] Assessment Year: 2006-07 With C.O. No.218/Del/2012 [In Ita No.4011/Del/2011] Assessment Year: 2007-08 With C.O. No.1/Del/2025 [In Ita No.4010/Del/2011] Assessment Year: 2008-09 M/S. New World Buildcon Pvt. Vs. Acit, Ltd., Central Circle-22, 401, Vipps Centre, 2 New Delhi Community Complex, Masjid Moth, Greater Kailash-Ii, New Delhi Pan: Aaccn1600L (Appellant) (Respondent)

Section 143(3)Section 153C

…gs dated 30.12.2009 at pages 2 and 3 wherein same rough jottings and alleged map was seized from the searched person (page 9, Annexure- A-1), which is indeed in the nature of dumb document only in light of Commissioner of Income Tax v. Girish Chaudhary, 2008) 296 ITR 619 (Del). We wish to reiterate here that the above 8 | P a g e ITA Nos.5051/Del/2012; 4011 & 4010/Del/2011 & C.O. Nos.120/Del/2015; 218/Del/2012 & 1/Del/2025 seized document merely indicates some rates than pinpointing any specific on-money payment or receipt; as the case may be, involving the assessee. 10. Faced with this situation, we are of th…