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

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3994/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…m of books of accounts or certificates which can prove conclusively that assessee has incurred unaccounted expenditure, such documents cannot be taken as sole basis for determination of unaccounted expenditure. Reliance was placed on CIT vs. Girish Chaudhary: 296 ITR 619 (Delhi), CIT vs. SM Aggarwal: 293 ITR 43 (Del), Ashwani Kumar Vs. ITO: 42 TTJ 644 (Del) and other decisions. 43. Mr. Vohra further submitted that the issue is squarely covered in favour of the appellant by order dated 19.11.2019 passed by the Delhi Bench of Tribunal in appellant’s own case for preceding assessment years 2008-09 to 2012-13 in ITA…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3993/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Dec 2020AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…m of books of accounts or certificates which can prove conclusively that assessee has incurred unaccounted expenditure, such documents cannot be taken as sole basis for determination of unaccounted expenditure. Reliance was placed on CIT vs. Girish Chaudhary: 296 ITR 619 (Delhi), CIT vs. SM Aggarwal: 293 ITR 43 (Del), Ashwani Kumar Vs. ITO: 42 TTJ 644 (Del) and other decisions. 43. Mr. Vohra further submitted that the issue is squarely covered in favour of the appellant by order dated 19.11.2019 passed by the Delhi Bench of Tribunal in appellant’s own case for preceding assessment years 2008-09 to 2012-13 in ITA…

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S. Kedia Real Estate LLP, Jaipur

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

ITA 289/JPR/2019[2017-18]Status: DisposedITAT Jaipur03 Jun 2019AY 2017-18
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 143(3)Section 153A

…nd there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration”. ii) Commissioner Of Income Tax Vs. Girish Chaudhary High Court Of Delhi (2008) 296 ITR 619 (Del) Premises of M/s I.G. Builders & Promoters (P) Ltd. in which the assessee is a Director and of the assessee were searched on 18th Jan., 2000 and a document marked as Annex. A-37 was found and seized. The said document contained the following entries : Annexure A-37 (Page 13) "Cash RB— 31.50 Ch. 9.50 41.00 16.50 57.50 31.50 16.50 48.00" The T…

Nitin Kedia, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

ITA 128/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jun 2019AY 2015-16
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 143(3)Section 153A

…nd there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration”. ii) Commissioner Of Income Tax Vs. Girish Chaudhary High Court Of Delhi (2008) 296 ITR 619 (Del) Premises of M/s I.G. Builders & Promoters (P) Ltd. in which the assessee is a Director and of the assessee were searched on 18th Jan., 2000 and a document marked as Annex. A-37 was found and seized. The said document contained the following entries : Annexure A-37 (Page 13) "Cash RB— 31.50 Ch. 9.50 41.00 16.50 57.50 31.50 16.50 48.00" The T…

M/S. Kedia Real Estate LLP, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

ITA 127/JPR/2019[2017-18]Status: DisposedITAT Jaipur03 Jun 2019AY 2017-18
For Appellant: Shri Vijay Goyal (FCA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(1)Section 143(3)Section 153A

…nd there are concurrent findings of CIT(A) and the Tribunal to this effect. Since the conclusions are essentially factual, no substantial question of law arises for consideration”. ii) Commissioner Of Income Tax Vs. Girish Chaudhary High Court Of Delhi (2008) 296 ITR 619 (Del) Premises of M/s I.G. Builders & Promoters (P) Ltd. in which the assessee is a Director and of the assessee were searched on 18th Jan., 2000 and a document marked as Annex. A-37 was found and seized. The said document contained the following entries : Annexure A-37 (Page 13) "Cash RB— 31.50 Ch. 9.50 41.00 16.50 57.50 31.50 16.50 48.00" The T…

The Dy. Commissioner of Income Tax, Central Circle-2, Vadodara vs. M/S. Shree Dhain Auto Transport Corpn., Baroda

In the result, the appeal of the revenue is dismissed

ITA 1848/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad16 May 2019AY 2010-11
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri/Ms. Aparna Agrawal, CIT-D.R
Section 131Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2010-11 The DCIT, M/s. Shree Dhain Cen. Cir-2 Auto Transport Vadodara Vs Corp., 49-B, Chetna (Appellant) Kendra, Nr. Golden Chokdi, Baroda PAN: AALFS0662B (Respondent) Revenue by: Shri/Ms. Aparna Agrawal, CIT-D.R. Assessee by: Shri Mukund Bakshi, A.R. Date of hearing : 19-02-2019 Date of pronouncement : 16-05-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s revenue for A.Y. 2010-11, arises from order of the CIT(A)-12, Ahme…

Shri Rajeev Sharma, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 430/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…rge of income tax is levied, fourth whether any taxable income arises from the transactions. In absence of all these characteristics the document becomes a dumb document. Ratio laid down in the case of CIT V/s Girish Chaudhary (2007) 163 taxman 608/((2008) 296 ITR 619 (Delhi) that no charge could be levied on the basis of dumb document. Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 70. In the instant case the alleged document is not speaking of any transaction as to whether it is credit entry or purchase entry or outstanding balance. No date and name is mentioned…

Smt Anjana Sinha, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 429/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…rge of income tax is levied, fourth whether any taxable income arises from the transactions. In absence of all these characteristics the document becomes a dumb document. Ratio laid down in the case of CIT V/s Girish Chaudhary (2007) 163 taxman 608/((2008) 296 ITR 619 (Delhi) that no charge could be levied on the basis of dumb document. Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 70. In the instant case the alleged document is not speaking of any transaction as to whether it is credit entry or purchase entry or outstanding balance. No date and name is mentioned…

Shri Sanjay Kumar Sinha, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 428/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…rge of income tax is levied, fourth whether any taxable income arises from the transactions. In absence of all these characteristics the document becomes a dumb document. Ratio laid down in the case of CIT V/s Girish Chaudhary (2007) 163 taxman 608/((2008) 296 ITR 619 (Delhi) that no charge could be levied on the basis of dumb document. Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 70. In the instant case the alleged document is not speaking of any transaction as to whether it is credit entry or purchase entry or outstanding balance. No date and name is mentioned…

Smt. Manju Sharma, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 427/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…rge of income tax is levied, fourth whether any taxable income arises from the transactions. In absence of all these characteristics the document becomes a dumb document. Ratio laid down in the case of CIT V/s Girish Chaudhary (2007) 163 taxman 608/((2008) 296 ITR 619 (Delhi) that no charge could be levied on the basis of dumb document. Sanjay Kumar Sinha,Anjana Sinha, Rajiv Sharma & Manju Sharma IT(SS)No.150 to 170/Ind/2017 70. In the instant case the alleged document is not speaking of any transaction as to whether it is credit entry or purchase entry or outstanding balance. No date and name is mentioned…

ACIT, New Delhi vs. Sh. Sanjay Taneja, New Delhi

The appeal of the AO are allowed with above direction

ITA 6815/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Shri Kuldip Singh & Shri Prashant Maharishiacit, Vs. Sanjay Taneja, Central Circle-18, 198/1, Ramesh Market, New Delhi East Of Kailash, New Delhi Pan: Aaept8805A (Appellant) (Respondent)

For Appellant: Shri S.C. Matta, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 132Section 133ASection 14ASection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ACIT, Vs. Sanjay Taneja, Central Circle-18, 198/1, Ramesh Market, New Delhi East of kailash, New Delhi PAN: AAEPT8805A (Appellant) (Respondent) Revenue by : Shri S.S.Rana, CIT DR Assessee by: Shri S.C. Matta, CA Date of Hearing 17/09/2018 Date of pronouncement 31/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the revenue against the order of the ld CIT(A)- XXXII, New Delhi dated 15.09.2014 for the Assessment Year 2010-11. 2. The revenue…

DCIT, New Delhi vs. Sh. Rahul Sharma, Gurgaon

In the result, the appeal of the Revenue is partly allowed

ITA 4074/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 142(1)

…iii). Deputy Commissioner of Income Tax, Central Circle-2, Versus M/s. Rising Buildestate Pvt. Ltd., 2012 (9) TMI 252 - ITAT. JAIPUR (ix). ACIT Versus Shri OP. Bhalla 2012 m TMI 584 - ITAT DELHI (x). COMMISSIONER OF INCOME TAX Versus GIRISH CHAUDHARY [2008] 296 ITR 619 (Delhi) 6. It was also submitted that there was no nexus between the right side and the left side of the notings on paper. The transactions on right side were meant for execution and those on the left side were estimates. The impugned paper nowhere depicts the receipts or payments, yet the appellant legitimately explained the entries. Therefore,…

Navneet Jhamb, New Delhi vs. ACIT, Faridabad

In the result appeal of the assessee for AY 2002-03 and 2003-04 is partly allowed

ITA 1608/DEL/2011[2001-02]Status: DisposedITAT Delhi25 Jun 2018AY 2001-02

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Smt Paramita Tripathy, CIT DR
Section 153Section 153ASection 234ASection 43(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1609, 1608, 1610, 1611 and 1612 /Del/2011 (Assessment Year: 2000-01, 2001-02, 2002-03, 2003-04 and 2006-07) Navneet Jhamb, Vs. ACIT, C/o. M/s. RRA Taxindia, Central Circle, D-28, South Extension, Part-1, Faridabad New Delhi PAN:AAYPJ3980G (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue by: Smt Paramita Tripathy, CIT DR Date of Hearing 27/03/2018 Date of pronouncement 25/06/2018 O R D E R PER PRASHANT MAHARISHI, A.…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2783/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…fact, when there is a clear admission, voluntarily made, by the assessee, that would constitute a good piece of evidence for the Revenue. 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in CIT v. Girish Chaudhary, [2008] 296 ITR 619/163 Taxman 608 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. However, in the case on hand, loose sheets found during the search are not the sole basis for determining the tax liability. It is a piece of evidence to prove undisclosed income. The printout statements of undisclosed income is…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2782/DEL/2011[2002-03]Status: DisposedITAT Delhi28 May 2018AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…fact, when there is a clear admission, voluntarily made, by the assessee, that would constitute a good piece of evidence for the Revenue. 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in CIT v. Girish Chaudhary, [2008] 296 ITR 619/163 Taxman 608 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. However, in the case on hand, loose sheets found during the search are not the sole basis for determining the tax liability. It is a piece of evidence to prove undisclosed income. The printout statements of undisclosed income is…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2651/DEL/2011[2006-07]Status: DisposedITAT Delhi28 May 2018AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…fact, when there is a clear admission, voluntarily made, by the assessee, that would constitute a good piece of evidence for the Revenue. 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in CIT v. Girish Chaudhary, [2008] 296 ITR 619/163 Taxman 608 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. However, in the case on hand, loose sheets found during the search are not the sole basis for determining the tax liability. It is a piece of evidence to prove undisclosed income. The printout statements of undisclosed income is…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2650/DEL/2011[2005-06]Status: DisposedITAT Delhi28 May 2018AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…fact, when there is a clear admission, voluntarily made, by the assessee, that would constitute a good piece of evidence for the Revenue. 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in CIT v. Girish Chaudhary, [2008] 296 ITR 619/163 Taxman 608 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. However, in the case on hand, loose sheets found during the search are not the sole basis for determining the tax liability. It is a piece of evidence to prove undisclosed income. The printout statements of undisclosed income is…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2649/DEL/2011[2004-05]Status: DisposedITAT Delhi28 May 2018AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…fact, when there is a clear admission, voluntarily made, by the assessee, that would constitute a good piece of evidence for the Revenue. 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in CIT v. Girish Chaudhary, [2008] 296 ITR 619/163 Taxman 608 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. However, in the case on hand, loose sheets found during the search are not the sole basis for determining the tax liability. It is a piece of evidence to prove undisclosed income. The printout statements of undisclosed income is…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2648/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…fact, when there is a clear admission, voluntarily made, by the assessee, that would constitute a good piece of evidence for the Revenue. 7. The learned counsel for the assessee relied upon a decision of the Delhi High Court in CIT v. Girish Chaudhary, [2008] 296 ITR 619/163 Taxman 608 to plead that loose sheets of papers should not be taken as a basis for determining undisclosed income. However, in the case on hand, loose sheets found during the search are not the sole basis for determining the tax liability. It is a piece of evidence to prove undisclosed income. The printout statements of undisclosed income is…