What is CIT v. KP Varghese authority for?

An addition to income cannot be made on the basis of deeming fiction without evidence that the assessee actually paid more than what was declared in the registered deed. The Assessing Officer bears the burden of proving the assessee's liability to tax.

How many judgments cite CIT v. KP Varghese?

24 judgments on BharatTax cite CIT v. KP Varghese (131 ITR 574), spanning 2022 to 2025.

Which sections of the Income Tax Act does CIT v. KP Varghese come up under?

It is most often cited in judgments turning on Section 1961, Section 115BBE of Income Tax Act, Section 132 of Income Tax Act, Section 132(4) of Income Tax Act, Section 132(4A), Section 153A of Income Tax Act.

CIT v. KP Varghese (131 ITR 574)

SEEMA SINGH,GURGAON vs. DCIT, CENTRAL CENTRAL-1, GUWAHATI

Appeal is partly allowed for statistical purposes

ITA 89/GTY/2023[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 250Section 56(2)(x)

…ctual consideration paid was Rs. 45,22,340/-. The sum and substance as well as the soul of the submissions adduced by the Appellant pertained to the elbow room [as per Section 56(2)(x) of the Act] which are not applicable. In the case of K.P Verghese vs. ITO [131 ITR 574 (SC)], the Hon'ble Supreme Court held that the assessee must be shown to have received more than what is disclosed by him. Clearly, in the incriminating evidence referred by the AO, the Appellant has incurred more (i.e. Rs. 45,22,340/-) than what has been shown/claimed by the her (i.e. Rs. 34,50,000/-). The Appellant has failed to provide the sou…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1,, RAIPUR vs. M/S. CHHATISGARH DISTILLERIES LIMITED, KOLKATA

In the result, appeal of the revenue in ITA No

ITA 103/RPR/2020[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri S.L Anuragi, Ld. CIT-DR

Section 115BSection 132Section 132(4)Section 153ASection 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.103/RPR/2020 CO No.15/RPR/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner of Income Tax (Central Circle)-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Distilleries Limited 6B, Express Tower, 42A Shakespeare Sarani, Theatre Road, Kolkata PAN: AAACS5073L ……""यथ" / Respondent Assessee by : Shri S.R Rao, Advocate Revenue by : Shri S.L Anuragi, Ld. CIT…