CIT v. Girish Choudhary

296 ITR 691High Court2008#7128 most cited

What is CIT v. Girish Choudhary authority for?

Loose papers found during a search that do not mention the assessee's name lack evidentiary value and cannot, on their own, form the basis for an addition to income. The Assessing Officer must corroborate such notings with other material evidence.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2022.

Also referred to as

CIT v. Girish Choudhary · loose papers · evidentiary value · search and seizure · addition of income · corroboration · Assessing Officer · Tribunal deletion

Judgments citing CIT v. Girish Choudhary

DCIT, CC- 8(4), Mumbai vs. Ashok R. Ruia (HUF), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 6309/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri Shailja Rai
Section 132

…sion that the figure '48' is to be read as Rs. 48 lacs. The Tribunal having rightly deleted the addition of Rs.48 lakhs, the order of the Tribunal does not give rise to a question of law, much less a substantial question of law. CIT v. Girish Choudhary [2008] 6 ITR 619 ('Del.). • Loose papers found at assessee's premises indicating money lending transactions without mentioning assessee's name have no evidentiary value and cannot by itself form the basis of addition. Chander Mohan Mehta V. Asstt. CIT [1999] 71 ITD 245 (Pune). 12.33 In Bansal Strips P. Ltd. v. ACIT (2006) 99 lTD 177 (Del.), the AO has found certain…

DCIT Central Circle-8(4), Mumbai vs. M/S Rohan Developers Pvt Ltd, Mumbai

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

ITA 4060/MUM/2019[2008-09]Status: DisposedITAT Mumbai13 Oct 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…sion that the figure '48' is to be read as Rs. 48 lacs. The Tribunal having rightly deleted the addition of Rs.48 lakhs, the order of the Tribunal does not give rise to a question of law, much less a substantial question of law. CIT v. Girish Choudhary [2008] 6 ITR 619 (Del). • Loose papers found at assessee's premises indicating money lending transactions without mentioning assessee's name have no evidentiary value and cannot by itself form the basis of addition. Chander Mohan Mehta V. Asstt. CIT [1999] 71 ITD 245 (Pune). 40.6 I am also constrained to note that the AO had in the assessment order failed to corrob…

Rohan Developers P.Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

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

ITA 3801/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…sion that the figure '48' is to be read as Rs. 48 lacs. The Tribunal having rightly deleted the addition of Rs.48 lakhs, the order of the Tribunal does not give rise to a question of law, much less a substantial question of law. CIT v. Girish Choudhary [2008] 6 ITR 619 (Del). • Loose papers found at assessee's premises indicating money lending transactions without mentioning assessee's name have no evidentiary value and cannot by itself form the basis of addition. Chander Mohan Mehta V. Asstt. CIT [1999] 71 ITD 245 (Pune). 40.6 I am also constrained to note that the AO had in the assessment order failed to corrob…

Birendra Kumar Sharma, Gwalior vs. ACIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 542/IND/2017[09-10]Status: DisposedITAT Indore04 Jun 2019

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Dharmendra Kumar Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 710/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Vijay Kumar Shrivastava, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 709/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Ramesh Chandra Parashar, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 708/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Pradeep Kumar Sharma, Dabra vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 707/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Lalta Prasad Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 706/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Santosh Kumar Sharma, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 705/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Kamlesh Kumar Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 704/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Khemraj Singh Chauhan, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 703/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Sukhdev Singh Dhariwal, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 702/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Shri Sanjay Kumar Sahu, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 701/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

The ACIT- 1(1), Bhopal vs. Shri Vinod Vaish, Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 189/IND/2013[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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

…inference can be positively made only on identification of papers and after due verifications. Figures therein cannot be rightly inferred to represent un accounted income unless there is something more to it. 53. In the case of CIT V/s Girish Choudhary 2008 296 ITR 691 (Delhi) the Hon’ble High Court had dismissed the revenue’s appeals holding that “when there was no materials on record to show on what basis the AO had reached to the conclusion that the figure 48 was to be read as Rs.48 lakhs when the document recovered during the course of search a dumb document and lead nowhere”. Mukesh Sharma IT(SS) No.88/In…

Commnr. of Income Tax, Chennai vs. M/S. S. Ajit Kumar Thr. Its Managing Director

In the result, all the appeals succeed and are allowed

C.A. No.-010164-010164 - 2010Supreme Court02 May 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

…a (2010) 320 ITR 403 (All.), Sree Meenakshi Mills Ltd. vs. Commissioner of Income Tax, Madras (1957) 21 ITR 28 (S.C.), Commissioner of Income Tax vs. P.V. Kalyanasundaram (2007) 294 ITR 49 (S.C.), Commissioner of Income Tax vs. Smt. Anita Chouhan (2008) 296 ITR 691 6 (M.P.) and Commissioner of Income Tax, Punjab vs. Indian Wollen Textiles Mills (1964) 51 ITR 291. Learned senior counsel finally submitted that in view of the above decisions, this appeal deserves to be dismissed at the threshold. Discussion:- 8) In the present case, the period for Block Assessment is 01.04.1996 to 17.07.2002. Section 153A…

CIT v. Girish Choudhary (296 ITR 691) — Cited in 16 Judgments | BharatTax