CIT v. Nabadwip Chandra Dey, High Court of Gauhati

190 ITR 133Reported decision1991#23322 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 115BBESection 143(3)Section 153ASection 194IASection 68Section 133(6)

Judgments citing CIT v. Nabadwip Chandra Dey, High Court of Gauhati

DCIT, Central Circle-30, New Delhi vs. Shalimar Corp. Ltd, Mumbai

In the result, the appeal of the assessee in ITA No

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

…is also not a reasonable one inasmuch as, it is not necessary that every item/asset will come to the notice of the first party at the time of search. The assessee also relied on the following decisions: i) CIT vs. Nabadwip Chandra Dey, High Court of Gauhati, 190 ITR 133 ii) ACIT vs. Dharam Das Agarwal, High Court of Madhya Pradesh, 144 ITR 143 iii) CIT vs. Tyaryamal Balchand, High Court of Rajasthan, 165 ITR 453 iv) Vinod Bhandari vs. PCIT, Indore, ITAT Indore Bench, 116 taxmann.com 264 16. On the other hand, the ld. DR stated that the cash deposits of Rs. 49.50 crore were made during the demonetization period…

Shalimar Corp Ltd, Lucknow vs. DCIT, Central Circle-30, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

…is also not a reasonable one inasmuch as, it is not necessary that every item/asset will come to the notice of the first party at the time of search. The assessee also relied on the following decisions: i) CIT vs. Nabadwip Chandra Dey, High Court of Gauhati, 190 ITR 133 ii) ACIT vs. Dharam Das Agarwal, High Court of Madhya Pradesh, 144 ITR 143 iii) CIT vs. Tyaryamal Balchand, High Court of Rajasthan, 165 ITR 453 iv) Vinod Bhandari vs. PCIT, Indore, ITAT Indore Bench, 116 taxmann.com 264 16. On the other hand, the ld. DR stated that the cash deposits of Rs. 49.50 crore were made during the demonetization period…

ACIT, New Delhi vs. M/S Rama Krishna Jeweller (India), New Delhi

In the result, we confirm the finding of ld

ITA 5417/DEL/2010[2005-06]Status: DisposedITAT Delhi11 May 2016AY 2005-06

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Mrs. Nandita Kanchan, CIT DR
Section 153A

…the circumstances pointing to that conclusion. What these several circumstances can be is difficult to enumerate and indeed, from the nature of the enquiry, it is almost impossible to do so.” Honourable Gauhati High Court in CIT v. Nabadwip Chandra Dey [1991] 190 ITR 133 has aptly summarised the principles enunciated by the aforesaid decision of the hon. Supreme Court as follows :— "(1) Amounts represented by „intangible additions‟ to the book profits of an assessee during an assessment proceeding constitute undisclosed income of the assessee and are as much a part of his real income as those disclosed by his acc…

CIT v. Nabadwip Chandra Dey, High Court of Gauhati (190 ITR 133) — Cited in 3 Judgments | BharatTax