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 366,314 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

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…ke the 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. 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…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…ke the 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. 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…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…ke the 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. 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…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…ke the 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. 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…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…ke the 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. 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…

Shri Avinash Nivrutti Bhosale, Pune vs. Dy CIT Central Cir-2(3), Mumbai

Accordingly, this appeal filed by the assessee is allowed

ITA 530/MUM/2021[2015-16]Status: DisposedITAT Mumbai18 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 132Section 132oSection 143(3)Section 153ASection 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NOs.529& 530/MUM/2021 (A.Ys. 2011-12& 2015-16) Shri AvinashNivruttiBhosale V. DCIT – Central Circle – 2(3) 2, ABIL House, Ganesh KhindRoad 8th Floor, Room No. 803 Range Hill Corner, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: ABTPB8151F (Appellant) (Respondent) Assessee Represented by Shri Vijay Mehta & : Shri Mandar Joshi Department Represented by : Shri R.S. Srivastav Date of Hearing : 17.11.2022 Date…

Shri Avinash Nivrutti Bhosale, Pune vs. Dy CIT Central Cir-2(3, Mumbai

Accordingly, this appeal filed by the assessee is allowed

ITA 529/MUM/2021[2011-12]Status: DisposedITAT Mumbai18 Jan 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 132Section 132oSection 143(3)Section 153ASection 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA NOs.529& 530/MUM/2021 (A.Ys. 2011-12& 2015-16) Shri AvinashNivruttiBhosale V. DCIT – Central Circle – 2(3) 2, ABIL House, Ganesh KhindRoad 8th Floor, Room No. 803 Range Hill Corner, Pune – 411007 Old CGO Bldg, Pratishtha Bhavan M.K. Road, Mumbai - 400020 PAN: ABTPB8151F (Appellant) (Respondent) Assessee Represented by Shri Vijay Mehta & : Shri Mandar Joshi Department Represented by : Shri R.S. Srivastav Date of Hearing : 17.11.2022 Date…

ACIT CC-7(1), Mumbai vs. Shri Shreyas Vasant Parikh, Mumbai

In the result, the appeal of the revenue as well as cross-objection of the assessee are dismissed

ITA 1580/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 Oct 2022AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Shreyas Vasant Parikh R. No.676B, 6Th Floor, 5 Raj Mayur, 19Th Road, Vs. Aayakar Bhavan, M. K. Khar (W), Mumbai- Road, Road, Mumbai- 400052. 400020. Cross Objection No. 30/Mum/2022 Arising Out Of I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2017-18) Shreyas Vasant Parikh Acit, Cc-7(1) बिधम/ 5 Raj Mayur, 19Th Road, R. No.676B, 6Th Floor, Vs. Khar (W), Mumbai-400052. Aayakar Bhavan, M. K. Road, Road, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaepp1118J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. R. Choksi Revenue By: Shri Amit Kumar Soni सुनवाई की तारीख / Date Of Hearing: 13/07/2022 घोषणा की तारीख /Date Of Pronouncement: 10/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri V. R. ChoksiFor Respondent: Shri Amit Kumar Soni
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Shreyas Vasant Parikh R. No.676B, 6th Floor, 5 Raj Mayur, 19th Road, Vs. Aayakar Bhavan, M. K. Khar (W), Mumbai- Road, Road, Mumbai- 400052. 400020. Cross Objection No. 30/Mum/2022 Arising out of I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2017-18) Shreyas Vasant Parikh ACIT, CC-7(1) बिधम/ 5 Raj Mayur, 19th Road, R. No.676B, 6th Floor, Vs. Khar (W), Mumbai-400052. Aayakar Bhavan, M. K. R…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3823/MUM/2019[2008-09]Status: DisposedITAT Mumbai22 Apr 2022AY 2008-09

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…dly held by the assessee, has not been shown to be existing at all. Thus, the seized documents are uncorroborated. He submitted that this proposition is supported by the series of judicial pronouncements, which he has submitted as under:- i) CIT v. Sant Lal [317 CTR 483 (Del)]- Pg. nos. 19-22 of P.B In this case, the department relied upon the notings of hundi in the diary seized from the premises of third party. The said notings allegedly contained entries of hundi transactions on behalf of parties including assessee whose names were written in abbreviated/code words. The Hon'ble Delhi High Court relying on its…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3822/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…dly held by the assessee, has not been shown to be existing at all. Thus, the seized documents are uncorroborated. He submitted that this proposition is supported by the series of judicial pronouncements, which he has submitted as under:- i) CIT v. Sant Lal [317 CTR 483 (Del)]- Pg. nos. 19-22 of P.B In this case, the department relied upon the notings of hundi in the diary seized from the premises of third party. The said notings allegedly contained entries of hundi transactions on behalf of parties including assessee whose names were written in abbreviated/code words. The Hon'ble Delhi High Court relying on its…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3821/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…dly held by the assessee, has not been shown to be existing at all. Thus, the seized documents are uncorroborated. He submitted that this proposition is supported by the series of judicial pronouncements, which he has submitted as under:- i) CIT v. Sant Lal [317 CTR 483 (Del)]- Pg. nos. 19-22 of P.B In this case, the department relied upon the notings of hundi in the diary seized from the premises of third party. The said notings allegedly contained entries of hundi transactions on behalf of parties including assessee whose names were written in abbreviated/code words. The Hon'ble Delhi High Court relying on its…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3820/MUM/2019[2011-12]Status: DisposedITAT Mumbai22 Apr 2022AY 2011-12

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…dly held by the assessee, has not been shown to be existing at all. Thus, the seized documents are uncorroborated. He submitted that this proposition is supported by the series of judicial pronouncements, which he has submitted as under:- i) CIT v. Sant Lal [317 CTR 483 (Del)]- Pg. nos. 19-22 of P.B In this case, the department relied upon the notings of hundi in the diary seized from the premises of third party. The said notings allegedly contained entries of hundi transactions on behalf of parties including assessee whose names were written in abbreviated/code words. The Hon'ble Delhi High Court relying on its…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…nly i.e. assessee and additions were deleted. It was submitted that the said decision was approved by the Hon’ble Delhi High Court (in ITA No. 814/2015 dated 20.10.2015) and also followed subsequently by the Hon’ble Delhi High Court in case of Sant Lal [2020] 317 CTR 483 (Del). 60. It was submitted that it is a trite law that no addition can be made on the basis of documents found from third party without examining the third party and linking the contents of the documents obtained from such third party with the assessee and in support, reliance was placed on following decisions in case of Bangodaya Cotton Mills…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…nly i.e. assessee and additions were deleted. It was submitted that the said decision was approved by the Hon’ble Delhi High Court (in ITA No. 814/2015 dated 20.10.2015) and also followed subsequently by the Hon’ble Delhi High Court in case of Sant Lal [2020] 317 CTR 483 (Del). 60. It was submitted that it is a trite law that no addition can be made on the basis of documents found from third party without examining the third party and linking the contents of the documents obtained from such third party with the assessee and in support, reliance was placed on following decisions in case of Bangodaya Cotton Mills…