CIT v. Ravi Kant Jain

250 ITR 141High Court2001#3502 most cited

What is CIT v. Ravi Kant Jain authority for?

Additions made as undisclosed income following a search and seizure cannot be sustained if there is no incriminating evidence found during the search to establish such undisclosed income. The purpose of section 158BC is to tax income detected as a result of a search.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2025.

Also referred to as

CIT v Ravi Kant Jain · 250 ITR 141 · section 158B · section 158BC · undisclosed income · search and seizure · incriminating evidence · block assessment

Sections most often in play

Section 143(3)Section 147Section 132Section 148Section 112Section 139Section 143(2)Section 144

Issues it is cited on

section 158basection 158bcsection 158bbblock periodsection 158bsection 158regular assessmentundisclosed incomesection 69csearch and seizuresection 132section 15

Judgments citing CIT v. Ravi Kant Jain

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

…f books of account or documents and such other materials or information as are available with the AO. :-12-: IT(SS)A Nos. 153 & 162/Chny/2003 & ITA. Nos:744 & 2197/Chny/2005 27. The Hon’ble Delhi High Court in the case of CIT v. Ravi Kant Jain, reported in 250 ITR 141 under identical circumstances had held as follows: “3. We have heard the learned counsels for the parties. In this appeal, it has been stated that the Tribunal was not justified in deleting the additions made by the Assessing Officer as undisclosed income on the ground that additions could not be termed as undisclosed income within the meaning o…

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

…f books of account or documents and such other materials or information as are available with the AO. :-12-: IT(SS)A Nos. 153 & 162/Chny/2003 & ITA. Nos:744 & 2197/Chny/2005 27. The Hon’ble Delhi High Court in the case of CIT v. Ravi Kant Jain, reported in 250 ITR 141 under identical circumstances had held as follows: “3. We have heard the learned counsels for the parties. In this appeal, it has been stated that the Tribunal was not justified in deleting the additions made by the Assessing Officer as undisclosed income on the ground that additions could not be termed as undisclosed income within the meaning o…

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…231 Taxman 392 wherein it is held that unless the\namounts stated in the documents were actually paid, it cannot be presumed that the\namount mention in the sale deed was not correct.\n8.2 Reliance is also placed on the decision in CIT v Ravi Kant Jain (2001) 250 ITR 141\n(Del), wherein it is held that the purpose of invoking section 158BC was to bring to tax\nundisclosed income which was detected as a result of the search. There was no\nincriminating evidence to show that the assessee had sold an average rate of rs. 2151/- per\nsq.ft. on super built-up area and other charges of rs. 2,50,000/- per flat as parking…

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

…r, but may be carried forward for being set off in the regular assessments. 9. Expounding the scope of the block assessment and inclusion of undisclosed income, the Hon'ble Delhi High Court in the case of CIT v. Ravi Kant Jain (2001) 167 CTR (Del) 566: (2001) 250 ITR 141 (Del) has observed that the special procedure of Chapter XIV-B is intended to provide a mode of assessment of undisclosed income, which has been detected as a result of search. As the statutory provisions go to show, it is not intended to be a substitute for regular assessment. It is in addition to the regular assessment already done or to be don…

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

…r, but may be carried forward for being set off in the regular assessments. 9. Expounding the scope of the block assessment and inclusion of undisclosed income, the Hon'ble Delhi High Court in the case of CIT v. Ravi Kant Jain (2001) 167 CTR (Del) 566: (2001) 250 ITR 141 (Del) has observed that the special procedure of Chapter XIV-B is intended to provide a mode of assessment of undisclosed income, which has been detected as a result of search. As the statutory provisions go to show, it is not intended to be a substitute for regular assessment. It is in addition to the regular assessment already done or to be don…

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

…r, but may be carried forward for being set off in the regular assessments. 9. Expounding the scope of the block assessment and inclusion of undisclosed income, the Hon'ble Delhi High Court in the case of CIT v. Ravi Kant Jain (2001) 167 CTR (Del) 566: (2001) 250 ITR 141 (Del) has observed that the special procedure of Chapter XIV-B is intended to provide a mode of assessment of undisclosed income, which has been detected as a result of search. As the statutory provisions go to show, it is not intended to be a substitute for regular assessment. It is in addition to the regular assessment already done or to be don…

THE ACIT CEN CIR-13, MUMBAI vs. SHRI SURESH V. JAIN, MUMBAI

Accordingly, ground raised by the revenue is dismissed

ITA 5091/MUM/2007[2005-2006]Status: DisposedITAT Mumbai10 Dec 2019AY 2005-2006

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5091/Mum/2007 (निर्धारणवर्ा / Assessment Year: 2005-06)

For Appellant: Shri L. K. S. DehiyaFor Respondent: ShriRajiv Khandelwal
Section 132(1)Section 153A

…nik Rao - (ITAT Pune) (69 TTJ 135] holding "block assessment is to be based on the evidence found as a result of search or requisition of books of accounts or documents and such other material or information as available with the AP". d) Ravikdnt Jain, Delhi [250 ITR 141] e) Vinod DhanchandGhodawat, Bombay - [247 ITR 448] f) Rajendra Pd. Gupta, Rajasthan - [248 ITR 350] g) Pooja Bhatt- ITAT Mumbai [73 ITD 208] h) A. Sadasivan - ITAT Cal [255 ITR (A T) 1] In view of the above it is submitted that no additions can be made merely on the basis of the statements recorded u/s. 132(4) and the additions so made deserves…

THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

ITA - 169 / 2005HC Delhi23 Apr 2018
Section 132Section 158Section 260

…e undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment.‖ 37. In Commissioner of Income Tax, Delhi-II versus Ravi Kant Jain, [2001] 250 ITR 141 (Delhi), after referring to sub-section (1) to Section 158BA, which starts with a non obstante clause, it was observed that block assessment under Chapter XIV-B was in addition to the regular assessment in respect of each previous year. Income assessed in block assessment does not form part of regular assessment. Further, procedure under Ch…

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANT) (RESPONDENT) PAN No. AAGPJ0184N Assessee by : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 16.02.2017 Date of Pronouncement : 10.04.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 24.08…

COMMISSIONER OF INCOME TAX vs. SANGEETA MISHRA

ITA/423/2004HC Delhi03 Mar 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 143(3)Section 158BSection 68

…“5. The scope and ambit of block assessment under Chapter - XIV-B of the I. T. Act 1961 is a basic and fundamental issue giving jurisdiction to the AO. The issue has come up before the Hon'ble Delhi High Court in the case of CIT Vs. Ravi kant Jain (2001) 250 ITR 141 and it was held that block assessment under Chapter -XIV-B of the I. T. Act 1961 is not intended to be a substitute for regular assessment. Its scope and ambit is limited in that sense to materials unearthed during search. It is in addition to the regular assessment already done or to be done. The assessment for the block period can only be…

CHANDRA SWAMI vs. ASST COMMISSIONER OF INCOME TAX

ITA - 1094 / 2011HC Delhi27 Aug 2015
Section 12ASection 132Section 158BSection 260ASection 80G

…iod was calculated at Rs. 38,19,70,457. # The order of the ITAT 5. In its impugned order dated 6<sup>th</sup> April 2011 the ITAT first took up the appeal of Mr. Chandra Swami. The ITAT referred to the decisions of this Court in CIT v. Ravi Kant Jain (2001) 250 ITR 141 (Del); CIT v. Ashok Khetrapal (2007) 294 ITR 143 (Del) and CIT v. Bansal High Carbons (P) Ltd. (2007) 165 Taxman 243 (Del) and concluded that the scope and ambit of a block assessment was limited to evidence and/or materials unearthed during the search and such other materials and information as available with the AO which were relatable to the e…

VISHWADHARMAYATAN TRUST vs. ASST. COMMISSIONER OF INCOME TAX

ITA/1093/2011HC Delhi27 Aug 2015
Section 12ASection 132Section 158BSection 260ASection 80G

…ock period was calculated at Rs. 38,19,70,457. The order of the ITAT 5. In its impugned order dated 6th April 2011 the ITAT first took up the appeal of Mr. Chandra Swami. The ITAT referred to the decisions of this Court in CIT v. Ravi Kant Jain (2001) 250 ITR 141 (Del); CIT v. Ashok Khetrapal (2007) 294 ITR 143 (Del) and CIT v. Bansal High Carbons (P) Ltd. (2007) 165 Taxman 243 (Del) and concluded that the scope and ambit of a block assessment was limited to evidence and/or materials unearthed during the search and such other materials and information as available with the AO which were relatable to…

COMMISSIONER OF INCOME TAX vs. SHIV NADAR INVESTMENT P.LTD.

ITA/427/2010HC Delhi30 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 158BSection 260A

…I, $* IN THE HIGH COURT OF DELHI AT NEW DELHI 7. + ITA 1655/2006 THE COMMISSIONER OF INCOME TAX .....Appellant Through: Mr Rahul Chaudhary, Senior Standing Counsel with Mr Ruchir Bhatia, Junior Standing Counsel. versus • MIS SLOCUM INVESTMENT P LTD Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Rahul Jam, Mr Vaibhav Kulkarni and Mr Aashish Gupta, Advocates. WITH + ITA 434/2010 COMMISSIONER OF INCOME TAX DELHI Appellant Through: Mr Rahul Chaudhary, Senior Standing Counsel with Mr Ruchir Bhatia, Junior Standing Counsel. • versus HCL CORPORATION LTD. .....Respondent Through: Mr Ajay Vohra, Senior…

COMMISSIONER OF INCOME TAX DELHI vs. HCL CORPORATION LTD.

ITA/434/2010HC Delhi30 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 158BSection 260A

…I, $* IN THE HIGH COURT OF DELHI AT NEW DELHI 7. + ITA 1655/2006 THE COMMISSIONER OF INCOME TAX .....Appellant Through: Mr Rahul Chaudhary, Senior Standing Counsel with Mr Ruchir Bhatia, Junior Standing Counsel. versus • MIS SLOCUM INVESTMENT P LTD Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Rahul Jam, Mr Vaibhav Kulkarni and Mr Aashish Gupta, Advocates. WITH + ITA 434/2010 COMMISSIONER OF INCOME TAX DELHI Appellant Through: Mr Rahul Chaudhary, Senior Standing Counsel with Mr Ruchir Bhatia, Junior Standing Counsel. • versus HCL CORPORATION LTD. .....Respondent Through: Mr Ajay Vohra, Senior…

THE COMMISSIONER OF INCOME TAX vs. M/S SLOCUM INVESTMENT P LTD

ITA/1655/2006HC Delhi30 Jul 2015
Section 158BSection 260A

…ITA 1655/2006 & other connected matters Page 1 of 16 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. + ITA 1655/2006 THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr Rahul Chaudhary, Senior Standing Counsel with Mr Ruchir Bhatia, Junior Standing Counsel. versus M/S SLOCUM INVESTMENT P LTD ..... Respondent Through: Mr Ajay Vohra, Senior Advocate with Mr Rahul Jain, Mr Vaibhav Kulkarni and Mr Aashish Gupta, Advocates. WITH 8. + ITA 434/2010 COMMISSIONER OF INCOME TAX DELHI ..... Appellant Through: Mr Rahul Chaudhary, Sen…

COMMISSIONER OF INCOME TAX-XIV vs. VIVEK AGGARWAL

ITA/66/2014HC Delhi09 Feb 2015
Section 132Section 153A

…ld not have been the basis for block assessment or for that matter reference under Section 142A given the restricted nature of the block assessment proceedings. On this aspect the ITAT relied upon a judgment of this Court in CIT Vs. Ravi Kant Jain (2001) 250 ITR 141 and the subsequent ruling in CIT V. Naveen Gera 328 ITR 516. In those judgments it has been held that in the absence of any incriminating evidence with respect to payment over and above the reported amount, the revenue is under the burden of proving that in fact there was understatement or concealment of income. In the present case too the…

COMMISSIONER OF INCOME TAX DELHI XIV NEW DELHI vs. SHRI ARUN MALHOTRA

ITA/923/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 158BSection 40A(3)Section 69ASection 80H

…0A(3) of the Act, no longer survives.” 9. At this stage, we note and record that these are the only findings and reasoning recorded by the tribunal. The first finding relies upon the judgment of Delhi High court in CIT vs. Ravi Kant Jain (2001) 250 ITR 141 (Del.). In the said case, it was held that the block assessment proceedings were not a substitute for regular ITA Nos.923 & 1157/2009 Page 8 of 27 assessment proceedings and their scope and ambit was limited in that sense to the material unearthed during the s…

COMMISSIONER OF INCOME TAX DELHI XIV NEW DELHI vs. AHRI ARUN MALHOTRA

ITA/1157/2009HC Delhi25 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 158BSection 69ASection 80H

…section 40A(3) of the Act, no longer survives." 9. At this stage, we note and record that these are the only findings and reasoning recorded by the tribunal. The first finding relies upon the judgment of Delhi High court in CIT vs. Ravi Kant Jain (2001) 250 ITR 141 (Del.). In the said case, it was held that the block assessment proceedings were not a substitute for regular ITA Nos.923 & 1157/2009 Page 7 of 27 :··· assessl)lent pr"oceedings and their scope and ambit was limited that sense to the material unearthed during the search. The block assessment proceedings were in addition to regular…

CIT vs. INDEO AIRWAYS PVT LTD

ITA/1620/2010HC Delhi31 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 158B

…dgment of this Court reported as CIT v. Naresh Kumar Aggarwalla, 331 ITR 510; and that of the Bombay High Court in Surender M. Khandar v. ACIT, 321 ITR 254. 8. Learned counsel also relied upon the decision of this Court reported as CIT v. Ravi Kant Jain, 250 ITR 141 for the submission that the scope of the block assessment is confined to the material found during the search. Reliance was lastly placed upon the decision of the Calcutta High Court in CIT v. Ashim Krishna Mondal, 270 ITR 160. It was urged in addition that in view of concurrent findings of fact pertaining to expenses incurred by the asses…

CIT vs. INDEO AIRWAYS PVT. LTD.

ITA-1620/2010HC Delhi31 Aug 2012
Section 158B

…dgment of this Court reported as CIT v. Naresh Kumar Aggarwalla, 331 ITR 510; and that of the Bombay High Court in Surender M. Khandar v. ACIT, 321 ITR 254. 8. Learned counsel also relied upon the decision of this Court reported as CIT v. Ravi Kant Jain, 250 ITR 141 for the submission that the scope of the block assessment is confined to the material found during the search. Reliance was lastly placed upon the decision of the Calcutta High Court in CIT v. Ashim Krishna Mondal, 270 ITR 160. It was urged in addition that in view of concurrent findings of fact pertaining to expenses incurred by the asses…

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