CIT v. Maulikkumar K. Shah

307 ITR 137High Court2008#586 most cited

What is CIT v. Maulikkumar K. Shah authority for?

Additions on account of on-money receipts cannot be justified solely based on loose papers or 'sauda-chithis' without evidence of actual payment or a clear indication of a completed transaction within those documents.

166

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Maulikkumar K. Shah · on-money · loose papers · sauda-chitthi · addition · evidence of payment · section 292C · section 132(4a) · dumb documents

Sections most often in play

Section 132Section 115BBESection 132(4)Section 143(3)Section 292CSection 153ASection 132(4A)Section 142(1)

Issues it is cited on

on money receiptsection 132(4a)dumb documentspeak credit theorysection 292con-moneythird party informationloose paperssection 69bcircle ratesection 34section 158bb

Judgments citing CIT v. Maulikkumar K. Shah

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/2023/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

…o substantiate the contents of loose papers, no addition on mere loose papers can be made. For this purpose reference can be made to decision of Hon’ble P & H High Court in (184 Taxman 6) Atam Valves; and of Guj High Court in CIT vs. Maulikkumar K. Shah (307 ITR 137) d) Since CIT (A) himself has concluded at once place that no serious consideration can be given to subject loose papers, same in our opinion is sufficient to conclude that there is nothing more in revenue’s kitty apart from those/ said loose ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 12 of 2…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1791 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…o substantiate the contents of loose papers, no addition on mere loose papers can be made. For this purpose reference can be made to decision of Hon’ble P & H High Court in (184 Taxman 6) Atam Valves; and of Guj High Court in CIT vs. Maulikkumar K. Shah (307 ITR 137) d) Since CIT (A) himself has concluded at once place that no serious consideration can be given to subject loose papers, same in our opinion is sufficient to conclude that there is nothing more in revenue’s kitty apart from those/ said loose 2012:DHC:4852-DB ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1789 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…o substantiate the contents of loose papers, no addition on mere loose papers can be made. For this purpose reference can be made to decision of Hon’ble P & H High Court in (184 Taxman 6) Atam Valves; and of Guj High Court in CIT vs. Maulikkumar K. Shah (307 ITR 137) d) Since CIT (A) himself has concluded at once place that no serious consideration can be given to subject loose papers, same in our opinion is sufficient to conclude that there is nothing more in revenue’s kitty apart from those/ said loose 2012:DHC:4852-DB ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 2023 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…o substantiate the contents of loose papers, no addition on mere loose papers can be made. For this purpose reference can be made to decision of Hon’ble P & H High Court in (184 Taxman 6) Atam Valves; and of Guj High Court in CIT vs. Maulikkumar K. Shah (307 ITR 137) d) Since CIT (A) himself has concluded at once place that no serious consideration can be given to subject loose papers, same in our opinion is sufficient to conclude that there is nothing more in revenue’s kitty apart from those/ said loose 2012:DHC:4852-DB ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1788 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…o substantiate the contents of loose papers, no addition on mere loose papers can be made. For this purpose reference can be made to decision of Hon’ble P & H High Court in (184 Taxman 6) Atam Valves; and of Guj High Court in CIT vs. Maulikkumar K. Shah (307 ITR 137) d) Since CIT (A) himself has concluded at once place that no serious consideration can be given to subject loose papers, same in our opinion is sufficient to conclude that there is nothing more in revenue’s kitty apart from those/ said loose 2012:DHC:4852-DB ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010…

Commissione Rof Income Tax-VII vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/2021/2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…o substantiate the contents of loose papers, no addition on mere loose papers can be made. For this purpose reference can be made to decision of Hon’ble P & H High Court in (184 Taxman 6) Atam Valves; and of Guj High Court in CIT vs. Maulikkumar K. Shah (307 ITR 137) d) Since CIT (A) himself has concluded at once place that no serious consideration can be given to subject loose papers, same in our opinion is sufficient to conclude that there is nothing more in revenue’s kitty apart from those/ said loose 2012:DHC:4852-DB ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010…