CIT v. J.P. Dubey

223 ITR 451High Court1997#8878 most cited

What is CIT v. J.P. Dubey authority for?

Additions to income cannot be made on the basis of suspicion, conjecture, or surmise; actual consideration passed is paramount. Evidence used against an assessee must be supplied upon request.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2019.

Also referred to as

CIT v J.P. Dubey · 223 ITR 451 · addition on suspicion · conjecture · surmise · actual consideration · evidence supplied

Judgments citing CIT v. J.P. Dubey

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

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

…ed between Shri Mukesh Sharma and the appellant of Rs.13,65,60,OOO/- and no addition is possible on the basis of suspicion, conjectures, surmises and on the basis of documents. The appellant has finally relied on the following cases. CIT vs J.P. Dubey (1997) 223 ITR 451(MP) 39 lTD 183 - Aswani Kumar vs ITO in the ITAT Delhi Bench' D Embee Clearing and Shipping vs ACIT on 26.09.2006 5.2 I have gone through the observations of the AO and submissions of the appellant. The papers, on the basis of which the addition was made, were considered in the case of Shri Mukesh Sharma in ground no.8 of the grounds of appeal…

CIT v. J.P. Dubey (223 ITR 451) — Cited in 12 Judgments | BharatTax