What is CIT v. Smt. Suraj Devi authority for?

The primary burden of proof for concealment of income lies with the revenue, and a DVO valuation report can only be relied upon after the revenue has discharged this initial burden.

How many judgments cite CIT v. Smt. Suraj Devi?

58 judgments on BharatTax cite CIT v. Smt. Suraj Devi (328 ITR 604), spanning 2010 to 2025.

Which sections of the Income Tax Act does CIT v. Smt. Suraj Devi come up under?

It is most often cited in judgments turning on Section 154, Section 143(3), Section 127, Section 139, Section 143(2), Section 250.

CIT v. Smt. Suraj Devi (328 ITR 604)

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153D

…against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K. P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604 wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There are several other decisions of this Court in the same vein. One such case being the case of CIT v. VinodSinghal…

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K. P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604 wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There are several other decisions of this Court in the same vein. One such case being the case of CIT v. VinodSinghal…

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

…APPEAL NO. 434 OF 2012 (supra) had also placed reliance on the decision of MARCH 6, 2013 Supreme Court in K.P. Varghese (supra) as also on Amrapali Jewels Pvt. Ltd. vs. ACIT another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There are several other decisions of this Court in the same vein. One such case…

Anwar M. Shaikh, Mumbai vs. Dy. Commissioner of Income Tax, Circle-20(1), Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2669/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shriamarjit Singh & Shri Anikesh Banerjee

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Manoj Kumar Sinha (SRDR)

Section 143(2)Section 143(3)Section 144BSection 154Section 250Section 56(2)(x)

…f the Departmental Valuation Officer, is no longer res integra and is covered by the decision of this court in CIT v. S.K. Construction Co. [2008] 167 Taxman 171, CIT v.Navin Gera [2010] 328 ITR 516 / [2011] 198 Taxman 93 (Delhi), CIT v.Smt. Suraj Devi [2010] 328 ITR 604 / [2011] 197 Taxman 173 (Delhi)(Mag.), and CIT v. Bajrang Lalal Bansal [2011] 335 ITR 572 / 200 Taxman 188 (Mag.)/12 taxmann.com 88 (Delhi). It has been repeatedly held that addition cannot be justified solely relying upon the valuation report. Decision of the Supreme Court in the case of K.P. Varghese v. ITO [1981] 131 ITR 597 / 7 Taxman 13 has…

Khanna Infrabuild Private Limited 2000-1A, Sukhdev Nagar Ferozepur Road, Ludhiana vs. The Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 679/CHANDI/2023[2019-2020]Status: DisposedITAT Chandigarh28 Jun 2024AY 2019-2020

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

…nd against the revenue. The Division Bench in the case of PuneetSabharwal (supra) had also placed reliance on the decision of Supreme Court in K. P. Varghese (supra) as also on another decision of a Division Bench of this Court in CITv. Smt. Suraj Devi [2010] 328 ITR 604 wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There are several other decisions of this Court in the same vein. One such case being the case of CIT v. VinodSinghal…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

In the result, the ground of appeal is allowed

ITA 668/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh28 Jun 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

…nd against the revenue. The Division Bench in the case of PuneetSabharwal (supra) had also placed reliance on the decision of Supreme Court in K. P. Varghese (supra) as also on another decision of a Division Bench of this Court in CITv. Smt. Suraj Devi [2010] 328 ITR 604 wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There are several other decisions of this Court in the same vein. One such case being the case of CIT v. VinodSinghal…

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

In the result, the ground of appeal is allowed

ITA 663/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh28 Jun 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT, DR

Section 115BSection 145(3)Section 153ASection 35ASection 69

…nd against the revenue. The Division Bench in the case of PuneetSabharwal (supra) had also placed reliance on the decision of Supreme Court in K. P. Varghese (supra) as also on another decision of a Division Bench of this Court in CITv. Smt. Suraj Devi [2010] 328 ITR 604 wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There are several other decisions of this Court in the same vein. One such case being the case of CIT v. VinodSinghal…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 12ASection 143(3)

…d against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K.P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was 37 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 12ASection 143(3)

…d against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K.P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was 37 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 12ASection 143(3)

…d against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K.P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was 37 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 12ASection 143(3)

…d against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K.P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was 37 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 12ASection 143(3)

…d against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K.P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was 37 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 12ASection 143(3)

…d against the revenue. The Division Bench in the case of Puneet Sabharwal (supra) had also placed reliance on the decision of Supreme Court in K.P. Varghese (supra) as also on another decision of a Division Bench of this Court in CIT v. Smt. Suraj Devi [2010] 328 ITR 604/[2011] 197 Taxman 173 (Delhi) (Mag.) wherein this Court held that the primary burden of proof with regard to concealment of income was on the revenue and it was 37 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 only when the said burden was discharged that reliance could be placed on the valuation report of the DVO. There…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 170/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jul 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 169/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 168/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jul 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 167/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 166/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 165/CHNY/2019[2009-10]Status: DisposedITAT Chennai31 Jul 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 164/CHNY/2019[2008-09]Status: DisposedITAT Chennai31 Jul 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv

Section 132Section 143(3)Section 153A

…the case of K.P. Varghese vs. ITO, (1981) 131 ITR 597 had laid down the proposition of law that the burden of proving understatement of consideration is always on the Revenue. Similarly, the Hon’ble Delhi High Court in the case of CIT vs. Suraj Devi, (2010) 328 ITR 604 held that primary burden of proof to prove understatement or concealment of income is on the Revenue. Only when such burden is discharged it would be permissible to rely upon the external evidence like DVO report. In the present case, no evidence was found as a result of search operations suggesting that payment of consideration over and abo…

CIT v. Smt. Suraj Devi

What is CIT v. Smt. Suraj Devi authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Smt. Suraj Devi

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

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

Anwar M. Shaikh, Mumbai vs. Dy. Commissioner of Income Tax, Circle-20(1), Mumbai

Khanna Infrabuild Private Limited 2000-1A, Sukhdev Nagar Ferozepur Road, Ludhiana vs. The Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2, Ludhiana

Khanna Infrabuild Private Limited, Ludhiana vs. The Deputy Commissioner of Income Tax (Central Circle)-2 Ludhiana, Ludhiana

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin