CIT v. Radhe Shyam Tibrewal

145 ITR 186Supreme Court of India1984#22579 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2023.

Judgments citing CIT v. Radhe Shyam Tibrewal

M/S Santhimadom Herbal City Trust, Ernakulam vs. ACIT Central Circle 2, Kochi

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

…madom Herbal City Trust v. Asst. CIT determines the sustainability or otherwise of the addition. Reference in this regard may be made in the decision CIT v. Jauharimal Goel [2008] 296 ITR 263 (All), as indeed to decisions in CIT v. Radhe Shyam Tibrewal [1984] 145 ITR 186 (SC); and Jamna Prasad Kanhaiyalal v. CIT [1981] 130 ITR 244 (SC). The accounts, it may be appreciated, only form part of the assessee’s explanation. It is this that led us to state of the addition for both the years being on account of unexplained investment; its routing through accounts, where so, notwithstanding, which cannot be allowed to be…

M/S Santhimadom Herbal City Trust, Ernakulam vs. ACIT Central Circle -2, Kochi

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

…madom Herbal City Trust v. Asst. CIT determines the sustainability or otherwise of the addition. Reference in this regard may be made in the decision CIT v. Jauharimal Goel [2008] 296 ITR 263 (All), as indeed to decisions in CIT v. Radhe Shyam Tibrewal [1984] 145 ITR 186 (SC); and Jamna Prasad Kanhaiyalal v. CIT [1981] 130 ITR 244 (SC). The accounts, it may be appreciated, only form part of the assessee’s explanation. It is this that led us to state of the addition for both the years being on account of unexplained investment; its routing through accounts, where so, notwithstanding, which cannot be allowed to be…

Shri Govind Rathi, Prop. Govind Dall Mill, Hoshangabad vs. Deputy Commissioner of Income Tax, Circle Itarsi, Itarsi

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 4/JAB/2019[2012-13]Status: DisposedITAT Jabalpur22 Oct 2021AY 2012-13

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2012-13 Govind Rathi, Dy. Cit, Vs. Circle – Itarsi, Prop: Govind Dall Mill

Section 143(3)Section 68

…elevant year. That, again, though would not by itself absolve the assessee from discharging the burden of proof on it. Reference in this context, on which aspect of the matter case law is legion, may be made to decisions as Radhey Shyam Tibrewal v. CIT [1984] 145 ITR 186 (SC); Jamnaprasad Kanhaiyalal v. CIT [1981] 130 ITR 244 (SC). I decide accordingly. 8 Govind Rathi v. Dy. CIT 5. The only other issue in this appeal is qua an addition for Rs. 60,000 toward low house-hold withdrawals. The AO effected the same finding the disclosed withdrawal of Rs. 76,000 as inadequate to satisfactorily explain the personal and…

CIT v. Radhe Shyam Tibrewal (145 ITR 186) — Cited in 3 Judgments | BharatTax