CIT v. Sunita Dhadda & Ors.

406 ITR 220High Court2018#4105 most cited

What is CIT v. Sunita Dhadda & Ors. authority for?

If an assessee is denied the opportunity to cross-examine a person alleged to have received 'on-money', any addition made to income based on such evidence is a violation of natural justice and must be deleted.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. Sunita Dhadda · 406 ITR 220 · on-money · cross-examination · principles of natural justice · deletion of addition · burden of proof · unexplained income · section 69

Sections most often in play

Section 115BBESection 69ASection 69CSection 143(3)Section 148Section 151Section 37Section 151A

Issues it is cited on

section 282a(1)section 65asection 282asection 140apurposive interpretationreal income theorysection 151afaceless assessment schemesection 140approval under section 151section 65bsection 65

Judgments citing CIT v. Sunita Dhadda & Ors.

ASST. COMMISSIONER OF INCOME TAX - 7(1)(1), MUMBAI, MUMBAI, MAHARASHTRA vs. MASTER CHAIN PVT. LTD., MUMBAI, MAHARASHTRA

In the result, the appeal filed by the revenue stands dismissed

ITA 5397/MUM/2024[2022-23]Status: DisposedITAT Mumbai13 Oct 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Salil Kapoor a/w Ms. SoumyaFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 139(1)Section 143(3)Section 250

…mentary so that he can prepare to meet the case against him. This necessary to should cross- examine the witness hostiles to him. A similar view was also taken by the Hon'ble High Court of Rajasthan in the case of CIT vs. Smt. Sunita Dhadda reported in [2018] 406 ITR 220(Raj) when Hon'ble Court has considered the judgment of the Hon'ble Supreme Court in te case of Mis Andaman timber Industries vs CCE (sure) and confirmed the www taken by the Tribunal holding that if the assessee is not provided any opportunity to cross-examine the person who started to have received on-money invitation of principles of natural ju…

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

ITA 234/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Aug 2025AY 2015-16
For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT (through VC)
Section 144C(5)Section 153CSection 69

…he builder reflecting the\ndate of receipt of on-money. No opportunity of cross examination has\nbeen granted to the assessee, which vitiates entire assessment proceedings\nas held by Hon'ble jurisdictional Rajasthan High Court in CIT v. Sunita\nDhadda [2018] 406 ITR 220 (Raj). As a corollary, there is no basis to\nmake allege that the incriminating material has any bearing in relation to\nΑ.Υ. 2015-2016 and the addition of Rs.11,69,050/- made by the ld.\nAssessing Officer deserves to be deleted. Ground No. 3 of the assessee is\nthus allowed.\n19. In support of Ground No. 4 the the ld. A/R has submitted, that the…

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

Appeal of the department is dismissed

ITA 4584/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. A.Y Applicant Respondent 4112/Mum/2024 2019-20 J Kumar Madanlal DCIT , CC -5(1) Gupta J Kumar Room No. 426, 4th 4111/Mum/2024 2021-22 4110/Mum/2024 2022.23 House, CTS No. Floor, Kautilya 448, 448/1, 449, Bhavan, BKC, Subhash Road, Bandra, Mumbai – Vile Parle (E), 400051. Mumbai PAN AACPG2753N 4584/Mum/2024 2019-20 DCIT , CC -5(1) J Kumar Madanlal Room No. 426, 4th Gupta J Kumar 4583/Mum/2024 2020-21 Floor, Kautilya House, CTS No. 4582/Mum/2024 2021-22 Bhava…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

ITA 4582/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Jul 2025AY 2021-22
For Appellant: Shri K Shivram Sr. Advocate &For Respondent: Ms. Neena Jeph, CIT DR
Section 250Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"F\" BENCH MUMBAI\nBEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\n| ITA No. | A.Y | Applicant | Respondent |\n|----------------|----------|----------------------------------------------|-------------------------------------------------------------------------------------|\n| 4112/Mum/2024 | 2019-20 | J Kumar Madanlal | DCIT, CC -5(1) |\n| 4111/Mum/2024 | 2021-22 | Gupta J Kumar | Room No. 426, 4th |\n| 4110/Mum/2024 | 2022-23 | House, CTS No. | Floor, Kautilya |\n| | | 448, 448/1, 449,…

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

ITA 4581/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23
Section 250Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"F\" BENCH MUMBAI\nBEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No.\nA.Y\nApplicant\nRespondent\n4112/Mum/2024\n2019-20\nJ Kumar Madanlal\nDCIT, CC -5(1)\n4111/Mum/2024\n2021-22\nGupta J Kumar\nHouse, CTS No.\n4110/Mum/2024\n2022-23\n448, 448/1, 449,\nSubhash Road,\nVile Parle (E),\nMumbai\nPAN AACPG2753N\nRoom No. 426, 4th\nFloor, Kautilya\nBhavan, BKC,\nBandra, Mumbai –\n400051.\n4584/Mum/2024\n2019-20\n4583/Mum/2024\n2020-21\n4582/Mum/2024\n2021-22\n4581/Mum/2024\n2022-23\nDCIT, CC -5(1)\nJ Kumar M…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

ITA 4112/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20
Section 250Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"F\" BENCH MUMBAI\nBEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No.\nA.Y\nApplicant\nRespondent\n4112/Mum/2024\n2019-20\nJ Kumar Madanlal\nDCIT, CC -5(1)\n4111/Mum/2024\n2021-22\nGupta J Kumar\nHouse, CTS No.\n448, 448/1, 449,\nSubhash Road,\nVile Parle (E),\nMumbai\nPAN AACPG2753N\nRoom No. 426, 4th\nFloor, Kautilya\nBhavan, BKC,\nBandra, Mumbai\n400051.\n4110/Mum/2024\n2022-23\n4584/Mum/2024\n2019-20\n4583/Mum/2024\n2020-21\n4582/Mum/2024\n2021-22\nJ Kumar Madanlal\nGupta J Kumar\nHouse, CTS No.\n…

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

ITA 4111/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Jul 2025AY 2021-22
Section 250Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"F\" BENCH MUMBAI\nBEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No.\nA.Y\nApplicant\nRespondent\n4112/Mum/2024\n2019-20\nJ Kumar Madanlal\nDCIT, CC -5(1)\n4111/Mum/2024\n2021-22\nGupta J Kumar\nHouse, CTS No.\n448, 448/1, 449,\nSubhash Road,\nVile Parle (E),\nMumbai\nPAN AACPG2753N\nRoom No. 426, 4th\nFloor, Kautilya\nBhavan, BKC,\nBandra, Mumbai -\n400051.\n4110/Mum/2024\n2022-23\n\n4584/Mum/2024\n2019-20\nDCIT, CC -5(1)\n4583/Mum/2024\n2020-21\nJ Kumar Madanlal\nGupta J Kumar\nHouse, CTS No.\n448,…

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

ITA 4110/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23
Section 250Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"F\" BENCH MUMBAI\nBEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No.\nA.Y\nApplicant\nRespondent\n4112/Mum/2024\n2019-20\nJ Kumar Madanlal\nDCIT, CC -5(1)\n4111/Mum/2024\n2021-22\nGupta J Kumar\nHouse, CTS No.\n448, 448/1, 449,\nSubhash Road,\nVile Parle (E),\nMumbai\nRoom No. 426, 4th\nFloor, Kautilya\nBhavan, BKC,\nBandra, Mumbai –\n400051.\n4110/Mum/2024\n2022-23\nPAN AACPG2753N\n4584/Mum/2024\n2019-20\n4583/Mum/2024\n2020-21\n4582/Mum/2024\n2021-22\n4581/Mum/2024\n2022-23\nJ Kumar Madanlal\nGupta…

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

…rtunity of cross examination and in the present case., the assessee specifically asked for the cross examination which was denied arbitrarily by the Assessing Officer. iii. The Hon'ble Rajasthan High Court in the case of CIT v/s Smt. Sunita Dhadda reported in 406 ITR 220 which was approved by Hon'ble Supreme Court reported in 403 ITR (St.) 309. The Hon'ble High Court held as under: - "income from undisclosed sources- burden of proof - "on money" said to have been received by assessee treated as income on basis of material recovered from third party- burden of proof on department to show consideration passed - fai…

PINKY AGARWAL ,KOLKATA vs. ACIT, CC-3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 984/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…repare to meet the case against him. This necessarily also postulates that he should cross-examine the witness hostile to him. x) A similar view was also taken by the Hon'ble High Court of Rajasthan in the case of CIT vs. Smt. Sunita Dhadda reported in [2018] 406 ITR 220(Raj) wherein the Hon'ble Court has considered the judgment of the Hon'ble Supreme Court in the case of M/s Andaman timber Industries vs. CCE (supra) and confirmed the view taken by the Tribunal holding that "if the assessee is not provided any opportunity to cross-examine the person who stated to have received 'on-money' is a violation of princip…

M/S. NISHIT AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 983/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…repare to meet the case against him. This necessarily also postulates that he should cross-examine the witness hostile to him. x) A similar view was also taken by the Hon'ble High Court of Rajasthan in the case of CIT vs. Smt. Sunita Dhadda reported in [2018] 406 ITR 220(Raj) wherein the Hon'ble Court has considered the judgment of the Hon'ble Supreme Court in the case of M/s Andaman timber Industries vs. CCE (supra) and confirmed the view taken by the Tribunal holding that "if the assessee is not provided any opportunity to cross-examine the person who stated to have received 'on-money' is a violation of princip…

M/S. GATEWAY FINANCIAL SERVICES LTD., ,KOLKATA vs. ACIT, CC - 3(1), KOLKATA , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 982/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…repare to meet the case against him. This necessarily also postulates that he should cross-examine the witness hostile to him. x) A similar view was also taken by the Hon'ble High Court of Rajasthan in the case of CIT vs. Smt. Sunita Dhadda reported in [2018] 406 ITR 220(Raj) wherein the Hon'ble Court has considered the judgment of the Hon'ble Supreme Court in the case of M/s Andaman timber Industries vs. CCE (supra) and confirmed the view taken by the Tribunal holding that "if the assessee is not provided any opportunity to cross-examine the person who stated to have received 'on-money' is a violation of princip…

PRATIK AGARWAL BENEFICIARY TRUST ,KOLKATA vs. ACIT, C.C.-3(1), , KOLKATA

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 2068/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…repare to meet the case against him. This necessarily also postulates that he should cross-examine the witness hostile to him. x) A similar view was also taken by the Hon'ble High Court of Rajasthan in the case of CIT vs. Smt. Sunita Dhadda reported in [2018] 406 ITR 220(Raj) wherein the Hon'ble Court has considered the judgment of the Hon'ble Supreme Court in the case of M/s Andaman timber Industries vs. CCE (supra) and confirmed the view taken by the Tribunal holding that "if the assessee is not provided any opportunity to cross-examine the person who stated to have received 'on-money' is a violation of princip…

THE INCOME TAX OFFICER, WARD-2(3)(7), SURAT vs. SHRI ABHISHEK L. JAIN,, SURAT

In the result, the grounds of appeal raised by the revenue is partly allowed

ITA 344/SRT/2019[2007-08]Status: DisposedITAT Surat26 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.344/Srt/2019 (Ay 2007-08) (Hearing In Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4Th Prop Of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 Pan : Abxpj 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

…vs. CIT 125 IDTR 713 (SC)  Andaman Timber Industries Vs Commissioner of Central Excise (2015) 281 CTR 241 (SC)  Mehta Parikh & Co. 30 ITR 181 (SC)  CIT vs. Odeon Builders Private Limited (Review Petition) (C) Diary No. 22394 of 2019  CIT vs. Sunita Dhadda 406 ITR 220 (Raj) 12 Sh. Abhishek L. Jain  Sunita Dhadda vs. DCIT 148 TTJ 719 (Jaipur Trib.)  PCIT Vs Tejua R Kapadia 24 taxmann.com 325 (SC)  PCIT Vs Tejua R. Kapadia [TA No.691/2017 (Guj)  DCIT vs. Mahendra Ambalal Patel TA No.462/1999 (Guj)  PCIT vs. Chartered Speed Private Ltd. TA No.126/2015 & 127/2015 (Guj)  ACIT vs. Vardhman Exports TA No.265/2…

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ge 50 of 73 In Sudipta Gosh Vs DCIT 64 ITR(Trib) 294 it was held that the 88. burden of proof lies on the department to prove that a person holds the property as benamidar for the assessee. 89. The Hon'ble Rajasthan High Court in CIT Vs Smt. Sunitha Dhadda 406 ITR 220 held that when the department alleges the receipt of "on-money" the burden of proof is on it to prove the fact with acceptable evidence. 90. The ld. AR briefly rebutting each of the adverse presumptions drawn by the AO, firstly submitted, the AO refers to the proposal for the insurance on the life of the appellant by M/s. RAL. RAL is a private c…

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