CIT v. R. Mallika

219 Taxmann 244High Court2013#10353 most cited

What is CIT v. R. Mallika authority for?

The onus is on the assessee to explain the source of jewellery, and instructions regarding non-seizure of jewellery do not absolve this responsibility.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2019.

Also referred to as

CIT v. R. Mallika · unexplained jewellery · source of income · onus on assessee · BDT instruction no.1916 · income tax assessment · revenue relied on case law

Also reported as

36 Taxmann.com 231

Judgments citing CIT v. R. Mallika

Surpreet Singh Suri, New Delhi vs. ACIT, Central Circle- 6, New Dlehi

In the result, the appeal of the assessee is partly allowed

ITA 6536/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Sept 2019AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6536/Del/2018 : Asstt. Year : 2014-15 Surpreet Singh Suri, Vs Asstt. Commissioner Of Income C/O Sanjiv Sapra & Associates Tax, Central Circle-6, Llp, Chartered Accountants, New Delhi C-763, New Friends Colony, New Delhi-110025 (Appellant) (Respondent) Pan No. Aohps9046K Assessee By : Sh. Sanjiv Sapra, Fca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 24.09.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Sanjiv Sapra, FCAFor Respondent: Sh. S. S. Rana, CIT DR
Section 23Section 23(1)(a)Section 23(1)(c)Section 234ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6536/Del/2018 : Asstt. Year : 2014-15 Surpreet Singh Suri, Vs Asstt. Commissioner of Income C/o Sanjiv Sapra & Associates Tax, Central Circle-6, LLP, Chartered Accountants, New Delhi C-763, New Friends Colony, New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. AOHPS9046K Assessee by : Sh. Sanjiv Sapra, FCA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 21.08.2019 Date of Pronouncement: 24.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

ACIT, New Delhi vs. Sh. Subhash Chand Aggarwal, Saharanpur

In the result, appeal of the Revenue is dismissed

ITA 1178/DEL/2015[2012-13]Status: DisposedITAT Delhi14 Feb 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Sh. Shailesh Gupta, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 143(3)Section 271

…A No:- 1178/Del/2015 Subhash Chand Aggarwal assessment Order dated 31.03.2014. The Ld. CIT(DR) also relied on the following judicial precedents: 1. R Mallika Vs CIT [2017] 79 taxmann.com 117 (SC) 2. CIT Vs R Mallika [2013] 36 taxmann.com 231 (Madras)/[2013] 219 Taxmann 244 (Madras) 3. Ashokbhai H Jariwala Vs ACIT [2017] 84 taxmann.com 196 (SC)/[2017] 250 Taxmann 14 (SC), 2017-TIOL-236-SC-IT 4. Sukh Ram Vs ACIT 159 Taxmann 385 (Delhi)/[2006] 285 ITR 256 (Delhi)/[2008] 204 CTR 336 5. Karun Dutt Singh Vs CIT [2017] 85 taxmann.com 177 (Kerala) 5. The Ld. Counsel for Assessee supported the order of the Ld. CIT(A) f…

Smt. Ruchi Mittal, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2811/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Radha Mital, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2810/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Shalini Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 6103/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

DCIT, New Delhi vs. Mrs. Shalini Gupta, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 5938/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

Smt. Shalini Goyal, New Delhi vs. ACIT, New Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 466/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

Smt. Shalini Goyal, New Delhi vs. ACIT, New Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 465/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

DCIT, New Delhi vs. Smt. Shalini Goyal, Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 399/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

DCIT, New Delhi vs. Smt. Shalini Goyal, Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 398/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

CIT v. R. Mallika (219 Taxmann 244) — Cited in 10 Judgments | BharatTax