CIT v. Sant Lal

118 Taxmann.com 432High Court2020#644 most cited

What is CIT v. Sant Lal authority for?

An addition to income cannot be made solely on the basis of entries in a diary seized from a third party if the diary is not found in the assessee's premises, not in the assessee's handwriting, and the revenue fails to provide corroborative evidence linking the assessee to the diary.

154

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v. Sant Lal · section 132 · section 153C · hundi transaction · dumb documents · diary entries · third-party premises · corroborative evidence · addition to income · search and seizure · adverse inference

Also reported as

423 ITR 1317 CTR 483

Sections most often in play

Section 132Section 132(4)Section 153CSection 143(3)Section 292CSection 153ASection 132(4A)Section 69A
Read the full judgment

Issues it is cited on

hundi transactionsection 23(3)illegal paymentpublic servantretraction of statementsection 153(c)(1)section 132(4a)retracted statementsection 292con-moneydumb documentssection 153(c)

Judgments citing CIT v. Sant Lal

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…ition, we gainfully refer to the decision of the Hon’ble Delhi High Court in the case gainfully refer to the decision of the Hon’ble Delhi High Court in the case gainfully refer to the decision of the Hon’ble Delhi High Court in the case of CIT v. Sant Lal (423 ITR 1) CIT v. Sant Lal (423 ITR 1). In this case, the Department relied . In this case, the Department relied upon the notings of hundi in the diary seized from th upon the notings of hundi in the diary seized from the premises of third e premises of third party. The said noting's allegedly contained entries of hundi transactions party. The said noting…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…ition, we gainfully refer to the decision of the Hon’ble Delhi High Court in the case gainfully refer to the decision of the Hon’ble Delhi High Court in the case gainfully refer to the decision of the Hon’ble Delhi High Court in the case of CIT v. Sant Lal (423 ITR 1) CIT v. Sant Lal (423 ITR 1). In this case, the Department relied . In this case, the Department relied upon the notings of hundi in the diary seized from th upon the notings of hundi in the diary seized from the premises of third e premises of third party. The said noting's allegedly contained entries of hundi transactions party. The said noting…

Assistant Commissioner of Income Tax (Central Circle), Jammu vs. Anita Kapahi, Jammu

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 557/Asr/2024 Assessment Year: 2019-20 Assistant Commissioner of Income Vs. Smt. Anita Kapahi, Tax (Central Circle), Jammu 103, CA/D, Green Belt, Jammu-180001 J & K. [PAN: ADCPK 6700G] (Respondent) (Appellant) Appellant by : Sh. P. N. Arora, Adv. : Respondent by Sh. Manpreet Singh Duggal, Sr. D.R. Date of Hearing : 19.03.2025 Date of Pronouncement : 29.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the revenue against t…

M/S. Global Star Indmetal Private Limited, Udupi vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

In the result, both the appeals of the assessee are allowed

ITA 52/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahushri. Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 132(4)Section 133ASection 147

…rroborative evidence. The document which does not describe and express any meaning cannot be relied upon by the Assessing Officer. ITA Nos.51, 52/Bang/2024 Page 10 of 19 11.19 It was held by Hon'ble Delhi High court in the case of CIT Vs Sant Lal vide [2020] 118 Taxmann.com 432 that "13. In view of the aforesaid facts and the concurrent findings given by the CIT (A) and ITAT, it is evident that the Revenue has not been able to produce any cogent material which could fasten the liability on the respondent. The CIT(A) has also examined the assessment record and has observed that the AO did not make any further inq…

M/S. Global Star Indmetal Private Limited, Udupi vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

In the result, both the appeals of the assessee are allowed

ITA 51/BANG/2024[2015-16]Status: DisposedITAT Bangalore30 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahushri. Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 132(4)Section 133ASection 147

…rroborative evidence. The document which does not describe and express any meaning cannot be relied upon by the Assessing Officer. ITA Nos.51, 52/Bang/2024 Page 10 of 19 11.19 It was held by Hon'ble Delhi High court in the case of CIT Vs Sant Lal vide [2020] 118 Taxmann.com 432 that "13. In view of the aforesaid facts and the concurrent findings given by the CIT (A) and ITAT, it is evident that the Revenue has not been able to produce any cogent material which could fasten the liability on the respondent. The CIT(A) has also examined the assessment record and has observed that the AO did not make any further inq…

ACIT CC -6(1), Mumbai, Bkc vs. Rucha Consultancy LLP, Pune

In the result, the appeal filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 5706/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Apr 2025AY 2021-22

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nishit GandhiFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 139(4)Section 143(2)Section 148Section 65BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent M/s. Rucha Consultancy LLP, DCIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 4th Floor, 4996/Mum/2024 2021-22 Shivaji Nagar, Kautilya Bhavan, Near Sancheti BKC, Hospital, Mumbai-400051. Pune-411005. PAN : AARFR5880Q M/s. Rucha Consultancy LLP, ACIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 5706/Mum/2024 2021-22 4th Floor, Shivaji Nagar, BKC, Near Sancheti Mumbai-400051. Hospital, Pune-411005. PAN : AARF…

Rucha Consultancy LLP, Pune vs. DCIT CC 6(1), Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 4996/MUM/2024[2021-2022]Status: DisposedITAT Mumbai07 Apr 2025AY 2021-2022

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nishit GandhiFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 139(4)Section 143(2)Section 148Section 65BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent M/s. Rucha Consultancy LLP, DCIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 4th Floor, 4996/Mum/2024 2021-22 Shivaji Nagar, Kautilya Bhavan, Near Sancheti BKC, Hospital, Mumbai-400051. Pune-411005. PAN : AARFR5880Q M/s. Rucha Consultancy LLP, ACIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 5706/Mum/2024 2021-22 4th Floor, Shivaji Nagar, BKC, Near Sancheti Mumbai-400051. Hospital, Pune-411005. PAN : AARF…

Shri Ganesh Bhivraj Bhutada, Pune vs. ACIT, Central Circle1(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1132/PUN/2024[2018-19]Status: DisposedITAT Pune06 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…cannot prove something negative. He submitted that the assessee has no connection whatsoever in noting made by Shri Ashok Jain and it was an unilateral act. 15. Referring to the decision of the Hon’ble Delhi High Court in the case of CIT vs. Sant Lal (2020) 423 ITR 1 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in search of premises of third party, diary was seized allegedly containing entries of hundi transactions on behalf of parties including assessee whose names were written in abbreviated/code words, since diary was neither found from premises of assessee nor was…

Shri Ganesh Bhivraj Bhutada, Pune vs. ACIT, Central Circle1(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1131/PUN/2024[2017-18]Status: DisposedITAT Pune06 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

…cannot prove something negative. He submitted that the assessee has no connection whatsoever in noting made by Shri Ashok Jain and it was an unilateral act. 15. Referring to the decision of the Hon’ble Delhi High Court in the case of CIT vs. Sant Lal (2020) 423 ITR 1 (Del), he submitted that the Hon’ble High Court in the said decision has held that where in search of premises of third party, diary was seized allegedly containing entries of hundi transactions on behalf of parties including assessee whose names were written in abbreviated/code words, since diary was neither found from premises of assessee nor was…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…in support of his above findings on the decision of the Hon’ble Delhi High Court in of his above findings on the decision of the Hon’ble Delhi High Court in of his above findings on the decision of the Hon’ble Delhi High Court in the case of CIT v. Sant Lal (423 ITR 1) CIT v. Sant Lal (423 ITR 1) to be of relevance. be of relevance. In this case, the Department relied upon the epartment relied upon the noting’s of hundi in the diary seized from of hundi in the diary seized from the premises of third party. The said the premises of third party. The said noting’s allegedly contained entries allegedly contained en…

Deputy Commissioner of Income Tax, Chennai vs. Gopu Rajagopal, Chennai

In the result, both the appeal of the Revenue and cross objections

ITA 1811/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Vijay Mehta, CAFor Respondent: Mr.Nathala Ravi Babu, CIT
Section 132(4)Section 69A

…e against the assessee as held by Hon'ble Delhi High Court in the case of CIT vs. Sant Lal the assessee as held by Hon'ble Delhi High Court in the case of CIT vs. Sant Lal the assessee as held by Hon'ble Delhi High Court in the case of CIT vs. Sant Lal [2020] 118 Taxmann.com 432 (Del). The Hon'ble Court, in similar situatio [2020] 118 Taxmann.com 432 (Del). The Hon'ble Court, in similar situatio [2020] 118 Taxmann.com 432 (Del). The Hon'ble Court, in similar situation, held no addition could be made merely on the basis of such entries. The ratio of the no addition could be made merely on the basis of such entries…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

ITA 702/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…see. Therefore, the same would not constitute adequate evidence to draw any adverse inference against the assessee in the absence of any other corroborative evidence. The ratio of decision of Hon’ble Delhi High Court in the case of CIT Vs. Sant Lal (2020] 118 Taxmann.com 432 (Del) would apply wherein it was held that where a diary was seized in search of the premises of a third-party allegedly containing entries of hundi transactions on behalf of various parties including the assessee, no addition could be made based on the said entries since the diary was neither found from premises of assessee nor was…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…ssessee. Therefore, the same would not constitute adequate evidence to draw any adverse inference against the assessee in the absence of any other corroborative evidence. The ratio of decision of Hon’ble Delhi High Court in the case of CIT Vs. Sant Lal (2020] 118 Taxmann.com 432 (Del) would apply wherein it was held that where a diary was seized in search of the premises of a third-party allegedly containing entries of hundi transactions on behalf of various parties including the assessee, no addition could be made based on the said entries since the diary was neither found from premises of assessee nor was it in…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…ssessee. Therefore, the same would not constitute adequate evidence to draw any adverse inference against the assessee in the absence of any other corroborative evidence. The ratio of decision of Hon’ble Delhi High Court in the case of CIT Vs. Sant Lal (2020] 118 Taxmann.com 432 (Del) would apply wherein it was held that where a diary was seized in search of the premises of a third-party allegedly containing entries of hundi transactions on behalf of various parties including the assessee, no addition could be made based on the said entries since the diary was neither found from premises of assessee nor was it in…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 696/CHNY/2023[2012-13]Status: DisposedITAT Chennai28 Feb 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…see. Therefore, the same would not constitute adequate evidence to draw any adverse inference against the assessee in the absence of any other corroborative evidence. The ratio of decision of Hon’ble Delhi High Court in the case of CIT Vs. Sant Lal (2020] 118 Taxmann.com 432 (Del) would apply wherein it was held that where a diary was seized in search of the premises of a third-party allegedly containing entries of hundi transactions on behalf of various parties including the assessee, no addition could be made based on the said entries since the diary was neither found from premises of assessee nor was…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 695/CHNY/2023[2011-12]Status: DisposedITAT Chennai28 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…see. Therefore, the same would not constitute adequate evidence to draw any adverse inference against the assessee in the absence of any other corroborative evidence. The ratio of decision of Hon’ble Delhi High Court in the case of CIT Vs. Sant Lal (2020] 118 Taxmann.com 432 (Del) would apply wherein it was held that where a diary was seized in search of the premises of a third-party allegedly containing entries of hundi transactions on behalf of various parties including the assessee, no addition could be made based on the said entries since the diary was neither found from premises of assessee nor was…

Kolsa Khadan Kamgar Sahakari Pat Sanstha Maryadit Sillewada Project, Nagpur vs. ITO Ward 3(4), Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

DCIT, Central Circle 2(3), Chennai vs. Vavipalayam Selvaraju Thennerasu, Namakkal

In the result, both the appeals stand dismissed

ITA 1153/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Feb 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abypa-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / Ita No.1153/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Shri Vavipalayam Selvaraju Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O, Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpt-8530-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Clement Ramesh Kumar (Cit) -Ld. Dr " थ"कीओरसे/Respondent By : Shri M.V. Swaroop (Advocate) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 08-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Clement Ramesh Kumar (CIT) -Ld. DRFor Respondent: Shri M.V. Swaroop (Advocate) - Ld. AR
Section 132Section 143

…of the assessee. Therefore, such a material would not constitute adequate evidence to draw any adverse inference against the assessee in the absence of any other corroborative evidence. The case law of Hon’ble Delhi High Court in the case of CIT Vs. Sant Lal (118 Taxmann.com 432) duly supports the case of the assessee wherein it was held that no addition could be made based on the basis of diary entries since the diary was neither found from premises of assessee nor was it in handwriting of the assessee and revenue failed to produce any other cogent material to link the assessee to the diary. The ratio of the sai…