CIT v. S. Ajit Kumar

404 ITR 526Supreme Court of India2018#3702 most cited

What is CIT v. S. Ajit Kumar authority for?

Material or information found during a simultaneous survey action at connected premises can be utilized in a block assessment under the erstwhile Chapter XIVB, specifically under section 158BB.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. S. Ajit Kumar · 404 ITR 526 · SC · section 158BB · block assessment · survey action · connected person · Chapter XIVB · incriminating material

Sections most often in play

Section 153ASection 132Section 143(3)Section 153CSection 132(4)Section 143(2)Section 158BBSection 68
Read the full judgment

Issues it is cited on

section 292cccash found during searchsummons under section 131interest u/s 234csection 158bbpanchnamasection 292csection 271aabunexplained jewellerypreponderance of probabilitybogus long term capital gainsection 149(1)(b)

Judgments citing CIT v. S. Ajit Kumar

Kundan Rice Mills Ltd., Panipat vs. ACIT Central Circle, Karnal

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

ITA 4366/DEL/2019[2009-10]Status: DisposedITAT Delhi16 May 2023AY 2009-10

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 133(6)Section 139(1)Section 143(1)Section 143(3)Section 153A

…stitute incriminating material. Therefore, the Assessing Officer was justified in making the additions on account of bogus sales. In support of such contention, she relied upon a decision of the Hon’ble Supreme Court in case of CIT Vs. S. Ajit Kumar, [2018] 404 ITR 526. 11. As regards the merits of the addition, learned Departmental Representative submitted, the assessee failed to furnish any evidence to establish on record that the transactions with M/s. Dee Kay Trade Centre and M/s. J.S. Enterprises are genuine. She submitted, the inquiry conducted by the Assessing Officer clearly revealed that both the a…

Kundan Rice Mills Ltd., Panipat vs. ACIT Central Circle, Karnal

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

ITA 4365/DEL/2019[2008-09]Status: DisposedITAT Delhi16 May 2023AY 2008-09

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 133(6)Section 139(1)Section 143(1)Section 143(3)Section 153A

…stitute incriminating material. Therefore, the Assessing Officer was justified in making the additions on account of bogus sales. In support of such contention, she relied upon a decision of the Hon’ble Supreme Court in case of CIT Vs. S. Ajit Kumar, [2018] 404 ITR 526. 11. As regards the merits of the addition, learned Departmental Representative submitted, the assessee failed to furnish any evidence to establish on record that the transactions with M/s. Dee Kay Trade Centre and M/s. J.S. Enterprises are genuine. She submitted, the inquiry conducted by the Assessing Officer clearly revealed that both the a…

Kundan Rice Mills Ltd., Panipat vs. ACIT Central Circle, Karnal

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

ITA 4364/DEL/2019[2007-08]Status: DisposedITAT Delhi16 May 2023AY 2007-08

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 133(6)Section 139(1)Section 143(1)Section 143(3)Section 153A

…stitute incriminating material. Therefore, the Assessing Officer was justified in making the additions on account of bogus sales. In support of such contention, she relied upon a decision of the Hon’ble Supreme Court in case of CIT Vs. S. Ajit Kumar, [2018] 404 ITR 526. 11. As regards the merits of the addition, learned Departmental Representative submitted, the assessee failed to furnish any evidence to establish on record that the transactions with M/s. Dee Kay Trade Centre and M/s. J.S. Enterprises are genuine. She submitted, the inquiry conducted by the Assessing Officer clearly revealed that both the a…

Kundan Rice Mills Ltd., Panipat vs. ACIT Central Circle, Karnal

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

ITA 4363/DEL/2019[2006-07]Status: DisposedITAT Delhi16 May 2023AY 2006-07

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 133(6)Section 139(1)Section 143(1)Section 143(3)Section 153A

…stitute incriminating material. Therefore, the Assessing Officer was justified in making the additions on account of bogus sales. In support of such contention, she relied upon a decision of the Hon’ble Supreme Court in case of CIT Vs. S. Ajit Kumar, [2018] 404 ITR 526. 11. As regards the merits of the addition, learned Departmental Representative submitted, the assessee failed to furnish any evidence to establish on record that the transactions with M/s. Dee Kay Trade Centre and M/s. J.S. Enterprises are genuine. She submitted, the inquiry conducted by the Assessing Officer clearly revealed that both the a…

Kundan Rice Mills Ltd., Panipat vs. ACIT Central Circle, Karnal

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

ITA 4362/DEL/2019[2005-06]Status: DisposedITAT Delhi16 May 2023AY 2005-06

Bench: Shri Saktijit Dey & Shri M. Balaganesh

Section 132Section 133(6)Section 139(1)Section 143(1)Section 143(3)Section 153A

…stitute incriminating material. Therefore, the Assessing Officer was justified in making the additions on account of bogus sales. In support of such contention, she relied upon a decision of the Hon’ble Supreme Court in case of CIT Vs. S. Ajit Kumar, [2018] 404 ITR 526. 11. As regards the merits of the addition, learned Departmental Representative submitted, the assessee failed to furnish any evidence to establish on record that the transactions with M/s. Dee Kay Trade Centre and M/s. J.S. Enterprises are genuine. She submitted, the inquiry conducted by the Assessing Officer clearly revealed that both the a…

Sushilabai Dnaneshwar Vansale, Solapur vs. Deputy Commissioner of Income Tax

Appeal is partly allowed in above terms

ITA 2829/PUN/2016[1997-98 (B.P 2002-03)]Status: DisposedITAT Pune15 May 2023

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Smt. Deepa KhareFor Respondent: Shri M.G. Jasnani
Section 158B

…on based on extrapolation. 5. We have heard the foregoing vehement rival submissions and find no merit in the Revenue’s stand supporting the impugned addition(s) based on extrapolation. Hon’ble apex court’s land mark decisions in CIT vs. s. Ajit Kumar [2018] 404 ITR 526 (SC) and ACIT vs. Hotel Blue Moon [2010] 321 ITR 362 (SC) have settled the law that a block 13 ITA.No.2829/PUN./2016 assessment has to be framed based on the evidence collected during the course of search. Meaning thereby, that their lordships’ have already rejected such an extrapolation sought to be invoked at the Revenue’s behest. Faced with t…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 15/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Oct 2022AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…even though no incriminating materials were found during the course of search', the AO has jurisdiction to make additions U/S.153A. 2.2 The learned CIT(A) ought to have appreciated the fact that the Hon'ble Supreme Court in the case of CIT vs. S.Ajit Kumar (404 ITR 526) has held in the context of asst. U/S.158BC, that survey conducted simultaneously can be brought within the scope of asst. u/s.158BC. 2.3 The learned CIT(A) ought to have appreciated that the addition was made by the AO based on the fact that M/s.Butterfly Gandhimathi Appliances Ltd.(BGAL) was inflating its purchases of wet grinders and spare pa…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 14/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…even though no incriminating materials were found during the course of search', the AO has jurisdiction to make additions U/S.153A. 2.2 The learned CIT(A) ought to have appreciated the fact that the Hon'ble Supreme Court in the case of CIT vs. S.Ajit Kumar (404 ITR 526) has held in the context of asst. U/S.158BC, that survey conducted simultaneously can be brought within the scope of asst. u/s.158BC. 2.3 The learned CIT(A) ought to have appreciated that the addition was made by the AO based on the fact that M/s.Butterfly Gandhimathi Appliances Ltd.(BGAL) was inflating its purchases of wet grinders and spare pa…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 13/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…even though no incriminating materials were found during the course of search', the AO has jurisdiction to make additions U/S.153A. 2.2 The learned CIT(A) ought to have appreciated the fact that the Hon'ble Supreme Court in the case of CIT vs. S.Ajit Kumar (404 ITR 526) has held in the context of asst. U/S.158BC, that survey conducted simultaneously can be brought within the scope of asst. u/s.158BC. 2.3 The learned CIT(A) ought to have appreciated that the addition was made by the AO based on the fact that M/s.Butterfly Gandhimathi Appliances Ltd.(BGAL) was inflating its purchases of wet grinders and spare pa…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…in case of Continental Warehousing Corporation 235 Taxman 568 and submits that mere admission of SLP does not mean that the case has been decided in favour of the revenue. g. In respect of the decision of Hon'ble Apex Court in case of CIT vs S. Ajit Kumar in 404 ITR 526 and Hon'ble Apex Court have held that material found or statement recorded in a survey conducted simultaneously at the premises of a connected person can be treated as incriminating material for the purpose of making the addition u/s 153A. However, in our case, no such survey has been conducted u/s 133A. 37. Further, that the present case is com…

S.P.Mani and Mohan Dairy, Erode vs. ACIT Circle 1, Erode

In the result, both the appeals filed by assessee and revenue are allowed for statistical purposes

ITA 1321/CHNY/2018[2014-15]Status: DisposedITAT Chennai05 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mrs.G.Vardini Karthik, CAFor Respondent: Ms.R.Anitha, JCIT
Section 133ASection 143(3)Section 41(1)Section 41(1)(a)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1321/Chny/2018 "नधा(रण वष( /Assessment Year: 2014-15 v. M/s.S.P.Mani and Mohan Dairy, The Asst. Commissioner- 84, Jeevanantham Street, of Income Tax, Kollampalayam, Circle-1, Erode. Erode-638 002. [PAN: AAKFS5133J] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.1403/Chny/2018 "नधा(रण वष( /Assessment Year: 2014-15 v. The Dy. Commissi…

Anish Tandon vs. C.I.T. IX

ITA/592/2005HC Delhi30 Aug 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 69Section 80Section 80H

…, the CIT (A) accepted the plea that the Assessment Officer was under a further duty to substantiate the addition as excess stock. The recent decision of the Supreme Court in Commissioner of Income Tax, Chennai v. S. Ajit Kumar, AIR 2018 SC 2930 : (2018) 404 ITR 526 (SC), has stated that even the statement or material or evidence collected in the course of a survey is relevant for completing the assessment. In the present case, the statement was corroborated by the excess stock, which was discerned at the time of survey. In fact, the maker of the statement categorically wished to surrender the I…