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

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…learned counsel for the assessee relied upon a decision of the 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish sioner of Income Tax v. Girish Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…learned counsel for the assessee relied upon a decision of the 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish sioner of Income Tax v. Girish Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…learned counsel for the assessee relied upon a decision of the 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish sioner of Income Tax v. Girish Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

Asstt. Commissioner of Income Tax Central-Circle-2(1), Mumbai vs. M/S Gm Modular Pvt Ltd, Mumbai

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…learned counsel for the assessee relied upon a decision of the 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish sioner of Income Tax v. Girish Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

DCIT, Central Circle- 15, New Delhi vs. Brahamputra Infrastructure Ltd., New Delhi

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahmaputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…e addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 3…

Mr. P. Narasimha Rao, Mangaluru vs. The Deputy Commissioner of Income-Tax, Circle-1(1) & Tps, Mangaluru

In the result, the assessee’s appeal is partly allowed

ITA 840/BANG/2022[201-13]Status: DisposedITAT Bangalore26 May 2023

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012 – 13

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 44A

…3 SC 410, 433, 434 by the Hon'ble Supreme Court as- "Collection of sheet fastened or bound together so as to form material whole. Loose sheets or scraps of paper cannot be termed as books." 12.2.1 The Hon'ble Delhi High Court in the case of Girish Chaudhary 296 ITR 619 it was held that- "while containing the loose sheets of paper are not “book and hence entries made therein are not admissible under section 34 of Indian Evidence Act. 1872 12.2.2 Being so, entries in the balance sheet shall not be sufficient evidence charge any person with the liability. Thus, no addition can be made merely on the basis of entri…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Nine Modular Pvt. Ltd., Mumbai

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

ITA 3214/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Naresh Jain, ARFor Respondent: Dr. Kishor Dhule, CIT-DR

…on of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish Commissioner of Income Tax v. Girish M/s G Nine Modular and M/s G Trade Capital M/s G Nine Modular and M/s G Trade ITA Nos. 3212 to 3214 and 3247/M/2022 Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Nine Modular Pvt. Ltd., Mumbai

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

ITA 3213/MUM/2022[2016-17]Status: DisposedITAT Mumbai28 Apr 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Naresh Jain, ARFor Respondent: Dr. Kishor Dhule, CIT-DR

…on of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish Commissioner of Income Tax v. Girish M/s G Nine Modular and M/s G Trade Capital M/s G Nine Modular and M/s G Trade ITA Nos. 3212 to 3214 and 3247/M/2022 Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

ACIT Central Circle-2(1), Mumbai vs. M/S. G Nine Modular Pvt. Ltd., Mumbai

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

ITA 3212/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

For Appellant: Mr. Naresh Jain, ARFor Respondent: Dr. Kishor Dhule, CIT-DR

…on of the Delhi High Court in Delhi High Court in Commissioner of Income Tax v. Girish Commissioner of Income Tax v. Girish M/s G Nine Modular and M/s G Trade Capital M/s G Nine Modular and M/s G Trade ITA Nos. 3212 to 3214 and 3247/M/2022 Chaudhary, [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers , [2008] 296 ITR 619 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed income. should not be taken as a basis for determining undisclosed in…

Rajeshwer Singh Yadav, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, both the appeal filed by the Assessee stands allowed

ITA 1910/DEL/2022[2018-19]Status: DisposedITAT Delhi11 Apr 2023AY 2018-19

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 1909 & 1910/Del/2022 Assessment Years: 2017-18 & 2018-19 Rajeshwar Singh Yadav, VersuS DCIT, Central Circle, O-6, Lawyers Colony, Bye Ghaziabad. Pass road, Agra. PAN: AEOPS8185E (Appellant) (Respondent) Appellant by : Sh. Gaurav Jain, Ld. Adv. Ms. Shweta Bansal, Ld. CA Sh. Sudarshan Roy, Ld. Adv Respondent by : Sh. T. Kipgen, Ld. CIT/DR Date of hearing: 16.01.2023 Date of order : 11.04.2023 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred…

Rajeshwer Yadav, Uttar Padesh vs. DCIT Central Circle, Uttar Pradesh

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI N.K. CHOUDHRY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 1909 & 1910/Del/2022 Assessment Years: 2017-18 & 2018-19 Rajeshwar Singh Yadav, VersuS DCIT, Central Circle, O-6, Lawyers Colony, Bye Ghaziabad. Pass road, Agra. PAN: AEOPS8185E (Appellant) (Respondent) Appellant by : Sh. Gaurav Jain, Ld. Adv. Ms. Shweta Bansal, Ld. CA Sh. Sudarshan Roy, Ld. Adv Respondent by : Sh. T. Kipgen, Ld. CIT/DR Date of hearing: 16.01.2023 Date of order : 11.04.2023 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…bad Benches. 6. Hon'ble A.P. High Court in the case 0/ K Lakshmi Savitri Devi (Supra) in ITA No. 5630/2011 has upheld the order of the Tribunal 7. CBI vs. VC Shukla (1998) 3 SCC 410) 8. CIT vs. PV Kalyansundaram (294 ITR 49) 9. CTT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) - Delhi High Court. 10. ACITVs. Sharad Chaudhary (2014) 165 TTJ0145) (Delhi) 11. Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur. 15.109 Moreover, in the instant case, the confessions have also been retracted and it is also a fact that the addition made is also not supported by any corroborative or primary / direct material evidence. Fro…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…bad Benches. 6. Hon'ble A.P. High Court in the case 0/ K Lakshmi Savitri Devi (Supra) in ITA No. 5630/2011 has upheld the order of the Tribunal 7. CBI vs. VC Shukla (1998) 3 SCC 410) 8. CIT vs. PV Kalyansundaram (294 ITR 49) 9. CTT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) - Delhi High Court. 10. ACITVs. Sharad Chaudhary (2014) 165 TTJ0145) (Delhi) 11. Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur. 15.109 Moreover, in the instant case, the confessions have also been retracted and it is also a fact that the addition made is also not supported by any corroborative or primary / direct material evidence. Fro…