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

DCIT, Central Circle 2(3), Chennai vs. Amutha Thennarasu, Namakkal

In the result, both the appeals stand dismissed

ITA 1152/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…

Deputy Commissioner of Income Tax, Chennai vs. Periampillai Nadar Thangavelu Soundarpandian, Madurai

In the result, appeal filed by the Revenue is dismissed

ITA 2752/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Feb 2025AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 2752/Chny/2024 िनधा$रण वष$ / Assessment Year: 2017-18 Periampillai Nadar Thangavelu Deputy Commissioner Of Income Soundarapandian, Tax, Vs. 1/1, P.P. Chavadi Theni Road, Central Circle-2(3) Madurai – 625 016. Chennai. [Pan: Adbps-2536-H]

For Appellant: Mr. R. Anitha, Addl. CITFor Respondent: Mr. R. Venkataraman, CA
Section 132Section 132(4)Section 147Section 153ASection 153CSection 69

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम# BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2752/Chny/2024 िनधा$रण वष$ / Assessment Year: 2017-18 Periampillai Nadar Thangavelu Deputy Commissioner of Income Soundarapandian, Tax, Vs. 1/1, P.P. Chavadi Theni Road, Central Circle-2(3) Madurai – 625 016. Chennai. [PAN: ADBPS-2536-H] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Mr. R. Anitha, Addl. C…

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…he absence of corroboration, assessee cannot be saddled with liability on the basis of the statement of a third person. Such a course would lead to demand in case of any and every assessee. It is for this reason that Delhi High Court in CIT v. Sant Lal (2020) 423 ITR 1, Pr. CIT v. Manoj Hora (2018) 402 ITR 175 and CIT v. Radico Khaitan Ltd (2017) 396 ITR 644 have deleted the additions. F. The excel files seized from Mr. Rajiv Saxena do not constitute material pertaining to the assessee, for no satisfaction u/s 153C was recorded by the AO of Mr. Saxena. His statement cannot be relied upon, for no opportunity to cr…

DCIT CC - 6(1), Mumbai vs. Shri Naresh Bhavanji Chheda, Mumbai

ITA 2999/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 2607/Mum/2024 2021-22 Naresh Bhavanji Chheda, 103, Pranav Residency, Plot No. 302, Bhimani Street, Matunga, Mumbai PAN : ADPPC4365E Asst. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai 2999/Mum/2024 2021-22 Dy. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai Naresh Bhavanji Chheda, 302, 1st Floor, Pranav Residency, Bhiman…

Naresh Bhavanji Chheda, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 6(1), Mumbai

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2607/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Asst. Commissioner of Naresh Bhavanji Chheda, Income Tax, 103, Pranav Residency, Central Circle-6(1), Plot No. 302, 2607/Mum/2024 2021-22 19th Floor, Bhimani Street, Air India Building, Matunga, Nariman Point, Mumbai Mumbai PAN : ADPPC4365E Naresh Bhavanji Dy. Commissioner of Chheda, Income Tax, 302, 1st Floor, Central Circle-6(1), Pranav Residency, 2999/Mum/2024 2021-22 19th Floor, Bhimani Estate, Air India Building, Opp: Napoo…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1316/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1315/CHNY/2024[2019-20]Status: DisposedITAT Chennai09 Oct 2024AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1314/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1313/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1312/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2., Madurai

Appeals stand dismissed

ITA 1305/CHNY/2024[2019-20]Status: DisposedITAT Chennai09 Oct 2024AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2, Madurai

Appeals stand dismissed

ITA 1304/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2., Madurai

Appeals stand dismissed

ITA 1303/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2, Madurai

Appeals stand dismissed

ITA 1301/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

DCIT, Central Circle2(4), Chennai vs. S. Elambharathi, Chennai

In the result, both the appeals filed by the Revenue and the Cos

ITA 221/CHNY/2022[2016-17]Status: DisposedITAT Chennai25 Sept 2024AY 2016-17
Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B' BENCH, CHENΝΑΙ श्री एसएस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस.आर. रगुनाथा, लेखा सदस्य के समक्ष Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.220 and 221/Chny/2022 निर्धारण वर्ष/Assessment Years: 2015-16 & 2017-18 & C.O. Nos. 7 & 8/Chny/2022 [in ITA Nos. 220 and 221/Chny/2022] The Deputy Commissioner of Income Tax, Central Circle -2 (4), Room No. B6, Investigation Building, No. 46, Mahatma Gandhi Road, Chennai 34. (अपीलार्थी/Appellant) Vs. Shri S. Elambhara…

DCIT, Central Circle-2(4), Chennai vs. Shri S. Elembharathi, Chennai

In the result, both the appeals filed by the Revenue and the Cos filed by the assessee are dismissed

ITA 220/CHNY/2022[2015-16]Status: DisposedITAT Chennai25 Sept 2024AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.220 & 221/Chny/2022 िनधा"रण वष"/Assessment Years: 2015-16 & 2017-18 & C.O. Nos. 7 & 8/Chny/2022 [In Ita Nos. 220 & 221/Chny/2022] The Deputy Commissioner Of Vs. Shri S. Elambharathi, Income Tax, Central Circle -2 (4), Flat No. 5, Ground Floor, 364, Room No. B6, Investigation Building, Kurupam Court, Lloyds Road, No. 46, Mahatma Gandhi Road, Gopalapuram, Chennai 600 086. Chennai 34. [Pan: Aacpe3945N] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri V. Nandakumar, Cit Assessee By : Shri G. Baskar, Advocate & Shri P.M. Kathir, Advocate सुनवाई की तारीख/ Date Of Hearing : 28.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per Bench: Both The Appeals & The Cross Objections Filed By The Revenue & The Assessee Respectively Are Directed Against The Common Order Dated 28.01.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai For The Assessment Years 2015-16 & 2017-18. 2. Since The Issue Raised In The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 143(1)Section 143(3)Section 153ASection 3Section 68

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एसएस िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.220 and 221/Chny/2022 िनधा"रण वष"/Assessment Years: 2015-16 & 2017-18 & C.O. Nos. 7 & 8/Chny/2022 [in ITA Nos. 220 and 221/Chny/2022] The Deputy Commissioner of Vs. Shri S. Elambharathi, Income Tax, Central Circle -2 (4), Flat No. 5, Ground Floor, 364, Room No. B6, Investigation Building, Kurupam Court, Lloyds Road, No. 46, Mahatma Gandh…

Niyaz Sea Foods, Mangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

In the result, appeal of the assessee in ITA

ITA 1019/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Aug 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri V. Parithivel, D.R
Section 132Section 133ASection 143Section 143(3)Section 153ASection 153CSection 2Section 41Section 41(1)

…e addition on mere loose paper without corroborative evidence. The document which does not describe and express any meaning cannot be relied upon by the Assessing Officer. 10.8 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 ITA Nos.1018 & 1019/Bang/2024 Niyaz Sea Foods, Mangaluru Page 13 of 34 examined the asse…

Niyaz Sea Foods, Mangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

In the result, appeal of the assessee in ITA No

ITA 1018/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Aug 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal, A.RFor Respondent: Shri V. Parithivel, D.R
Section 132Section 133ASection 143Section 143(3)Section 153ASection 153CSection 2Section 41Section 41(1)

…e addition on mere loose paper without corroborative evidence. The document which does not describe and express any meaning cannot be relied upon by the Assessing Officer. 10.8 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…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 248/CHNY/2023[2019-20]Status: DisposedITAT Chennai10 Apr 2024AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…and therefore, the same would not constitute adequate evidence to draw any adverse inference against the assessee, in the absence of any other corroborative evidence. This proposition was laid down by Hon'ble Delhi High Court in the case of CIT vs. Sant Lal (118 Taxmann.com 432) wherein it was held that when a diary is seized in search of the premises of a third-patty 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 the premises of assessee nor was it in the handwritin…