CIT v. Sonal Construction

359 ITR 532High Court2013#2645 most cited

What is CIT v. Sonal Construction authority for?

An assessee can claim the benefit of telescoping, where expenses are allowed to be set off against income determined on account of bogus purchases or other additions, to avoid double addition. Reliance can be placed on seized materials for making additions even if partners were not examined.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2024.

Also referred to as

CIT vs. Sonal Construction · 359 ITR 532 · telescoping · bogus purchases · double addition · commission expenses · seized materials · penalty proceedings · search and seizure

Sections most often in play

Section 131(1A)Section 132ASection 143(3)Section 153ASection 269SSSection 269TSection 271DSection 271E
Read the full judgment

Issues it is cited on

section 143(l)(a)section 127(1)section 275(1)section 275(1)(c)penalty under section 271dsection 39section 145(2)section 269tsection 114section 275section 70section 131(1a)

Judgments citing CIT v. Sonal Construction

M/S. Taneja Developers Infra. Ltd., New Delhi vs. DCIT, New Delhi

In the result all the six appeals in the case of two assesses preferred by the assessee and Ld AO are dismissed

ITA 1943/DEL/2012[2006-07]Status: DisposedITAT Delhi25 Jun 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Vijay Varma, CIT DR
Section 115JSection 132Section 133ASection 143Section 153ASection 68

…on its own legs. 17. With respect to the argument of the Ld. authorized representative citing the decision of the Hon‟ble Kolkata High Court (386 ITR 708), we would also like to refer the decision of the Hon‟ble Delhi High Court in case of sonal constructions 359 ITR 532 wherein it is held that It is equally true that while examining the evidence, the Tribunal is not expected to put on blinkers ; wherever necessary, it should scratch the surface, probe deeper and draw the appropriate inferences which accord with the normal course of human conduct and probabilities. Let us not forget that tribunal is the final fac…

ACIT, New Delhi vs. M/S. Taneja Developers & Infra Ltd., New Delhi

In the result all the six appeals in the case of two assesses preferred by the assessee and Ld AO are dismissed

ITA 1907/DEL/2012[2006-07]Status: DisposedITAT Delhi25 Jun 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Vijay Varma, CIT DR
Section 115JSection 132Section 133ASection 143Section 153ASection 68

…on its own legs. 17. With respect to the argument of the Ld. authorized representative citing the decision of the Hon‟ble Kolkata High Court (386 ITR 708), we would also like to refer the decision of the Hon‟ble Delhi High Court in case of sonal constructions 359 ITR 532 wherein it is held that It is equally true that while examining the evidence, the Tribunal is not expected to put on blinkers ; wherever necessary, it should scratch the surface, probe deeper and draw the appropriate inferences which accord with the normal course of human conduct and probabilities. Let us not forget that tribunal is the final fac…

Podar Mills Ltd, Mumbai vs. Asst CIT Cen Cir 34, Mumbai

In the result, appeal of the assessee stands allowed for statistical purposes

ITA 3839/MUM/2015[2007-08]Status: DisposedITAT Mumbai02 May 2018AY 2007-08

Bench: Shri Shamim Yahya & Shri Amarjit Singhअयकर ऄपऩल सं./I.T.A. No.3839/Mum/2015 (ननधधारण वषा / Assessment Year : 2007-08) M/S. Podar Mills Ltd. बनधम/ The Acit , Central Corcle-34 C/O. Sharma Shah & Associates Aayakar Bhavan Vs. 205, Kartar Mansion No.1 M.K. Road, Mumbai-400 020. 35 Tribhuvan Road Mumbai-400 004. स्थधयऩ लेखध सं./Pan :Aabcd 9812 F (ऄपऩलधथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri Pankaj P. Toprani-ARFor Respondent: Shri H.N. Singh-CIT-DR
Section 132Section 132(4)Section 143(2)Section 143(3)Section 153Section 153C

…y much relevant as well as material to the assessment of the appellant's income. It is undisputed that loose papers impounded in the course of survey have evidentiary value and can be used for the purpose of assessment under the Act(CIT v. Sonal Constructions 359 ITR 532 (Del). Drawing support from the ratio of aforesaid decision, it can be safely asserted that it is not an inviolable rule applicable to all situations and to all cases that every seized or impounded document should be corroborated before any additions can be made based on it. It has been held that if calculations and computations have been made in…

Comm.of Income Tax Bangalore vs. Navabharat Enterprises Hyd

In the result, Income Tax Appeal No

ITTA/3/2000HC Telangana02 Jan 2012

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

For Appellant: - M/S Verma Roadways Through its Partner R.K.VermaFor Respondent: - Assistant Commissioner Of Income Tax
Section 132Section 158Section 260A

…1 (AFR) Reserved on 17.11.2017 Delivered on 11.01.2018 Case :- INCOME TAX APPEAL No. - 3 of 2000 Appellant :- M/S Verma Roadways Through its Partner R.K.Verma Respondent :- Assistant Commissioner Of Income Tax Counsel for Appellant :- A.P. Singh, S.P. Gupta, Counsel for Respondent :- Ashish Agarwal, Manish Goel And Case :- INCOME TAX APPEAL No. - 4 of 2000 Appellant :- The Commissioner Of Income Tax, Kanpur & Another Respondent :- M/S Verma Roadways .133/225 Transport Nagar,Kanpur Counsel for Appellant :- Ashish Agrawal,C.S.C., Manish Goel Counsel for Respondent :- Ravi Kant, Seni…