CIT v. T. Rangroopchand Chordia

241 Taxmann 221High Court2016#2128 most cited

What is CIT v. T. Rangroopchand Chordia authority for?

Loose sheets recovered during a search operation constitute a 'document' within the meaning of the Explanation to sub-section (4) of section 132 of the Income-tax Act.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. T. Rangroopchand Chordia · 241 Taxmann 221 · loose sheets · document · section 132(4) · search and seizure · statement under section 132(4) · Madras High Court

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 147Section 132(4)Section 143(1)Section 131(1A)

Issues it is cited on

section 158bb(1)section 23(4)section 142(3)section 158bbsection 245c(1)section 13(1)(c)(ii)retraction of statementsection 4(1)section 193section 196section 153b(1)(b)section 153c(1)

Judgments citing CIT v. T. Rangroopchand Chordia

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, all the three appeals of the assessee are allowed

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, all the three appeals of the assessee are allowed

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

REENA MITTAL ,NEW DELHI vs. DCIT CENTRAL CIRCLE-31, NEW DELHI

In the result, appeal of the Assessee is partly allowed as indicated above

ITA 1238/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2025AY 2021-22

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2021-22 Reena Mittal, Vs. Dcit, H.No. 69, West Avenue Road, Central Circle-31, Punjabi Bagh, New Delhi 3Rd Floor, Ara Centre, New Delhi – 110 055 (Pan: Aajpg3891Q) Jnahdewalan Extension, New Delhi -55 (Appellant) (Respondent)

For Appellant: Sh. Suresh Gupta, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. D.R
Section 143(3)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER A.YR. : 2021-22 REENA MITTAL, VS. DCIT, H.NO. 69, WEST AVENUE ROAD, CENTRAL CIRCLE-31, PUNJABI BAGH, NEW DELHI 3RD FLOOR, ARA CENTRE, NEW DELHI – 110 055 (PAN: AAJPG3891Q) JNAHDEWALAN EXTENSION, NEW DELHI -55 (APPELLANT) (RESPONDENT) AND A.YR. : 2021-22 PREETI GOYAL, VS. DCIT, H. NO. 71, FIRST FLOOR, CENTRAL CIRCLE-31, SHIVAJI PARK, NEW DELHI NEW DELHI – 110 026 3RD FLOOR, ARA CENTRE, (PAN: AAJPG3890R) JNAHDEWALAN EXTENSION, NEW DELHI -55 (APPELLANT) (RESPONDENT) Ap…

ARTI DHALL,NEW DELHI vs. DCIT CENTRAL CIRCLE-31, NEW DELHI

In the result, appeal of the Assessee is partly allowed as

ITA 1239/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.1239/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22

Section 132Section 143(3)Section 153CSection 153C(1)Section 45

…I.T.A.No.1239/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1239/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22 Arti Dhall बनाम DCIT H.No.71, Shivaji Park, Vs. Central Circle-31, 3rd Floor, ARA Centre, New Delhi. PAN No.AAJPG3892P Jhandewalan Extension, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent CA Suresh Kumar Gupta Assessee by Revenue by Mr. Javed Akhtar, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.01.2025 28.01.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER…

MUKUL RANI THAKUR,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1483/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 143Section 143(3)Section 153DSection 250Section 65B

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No [Assessment Year : Assessment Year : 2021-22] Mukul Rani Thakur, Mukul Rani Thakur, vs DCIT, H.no.8, H.no.8, Cross Cross 10, B- Central Circle-31, Tapovan Enclave, Amwala Enclave, Amwala Delhi. Tarala, Dehradun Tarala, Dehradun-248008. PAN-AERPT3941E AERPT3941E APPELLANT RESPONDENT Appellant by…

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos.242 & 249/Del/2024 (Assessment Year: 2013-14) PME Power Projects India Ltd, Vs. DCIT, 303, South Delhi House-12, Circle-19(1) & (2), Community Centre, Zamradpur, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACP1698Q Assessee by : Shri Gaurav Jain, Adv Ms. Bharti Sharma, Adv Revenue by: Shri Rajesh Dhanesta, Sr. DR Date of Hearing 10/10/2024 Date of pronouncement 16/10/2024 O R D E R PER BENCH 1. These appeals in ITA No.242/Del/2024 and 249/Del/2024 for AY 201…

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR
Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos.242 & 249/Del/2024 (Assessment Year: 2013-14) PME Power Projects India Ltd, Vs. DCIT, 303, South Delhi House-12, Circle-19(1) & (2), Community Centre, Zamradpur, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACP1698Q Assessee by : Shri Gaurav Jain, Adv Ms. Bharti Sharma, Adv Revenue by: Shri Rajesh Dhanesta, Sr. DR Date of Hearing 10/10/2024 Date of pronouncement 16/10/2024 O R D E R PER BENCH 1. These appeals in ITA No.242/Del/2024 and 249/Del/2024 for AY 201…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 986/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16
For Appellant: Sri T.M. Shivakumar

…y\nPage 39 of 147\nmaterial since only a period of 31/2 months were left aft e date of search till\nthe end of the previous year i.e. 31.3.2006.”\n(vi) Further, she relied on the judgement of Madras High Court in\nthe case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221)\nwherein held that loose sheets recovered from the premises of the\nassessee constitute document within the meaning of explanation\nunder sub-section 4 of section 132 of the Act.\n20. We have heard the rival submissions and perused the\nmaterials available on record. The lower authorities made the\naddition by observing as under:\nAs seen fr…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 985/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

…it is hardly\n\nmaterial since only a period of 31/2 months were left aft e date of search till\nthe end of the previous year i.e. 31.3.2006.”\n\n(vi) Further, she relied on the judgement of Madras High Court in\nthe case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221)\nwherein held that loose sheets recovered from the premises of the\nassessee constitute document within the meaning of explanation\nunder sub-section 4 of section 132 of the Act.\n\n20. We have heard the rival submissions and perused the\nmaterials available on record. The lower authorities made the\naddition by observing as under:\n\nAs see…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…galore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. 20. We have heard the rival submissions and perused the materials available on record. The lower authorities made the addition by observing as under: As seen from the…

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE-1(1), BANGALORE

ITA 842/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…ing, it is hardly\nmaterial since only a period of 31/2 months were left aft e date of search till\nthe end of the previous year i.e. 31.3.2006.”\n(vi) Further, she relied on the judgement of Madras High Court in\nthe case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221)\nwherein held that loose sheets recovered from the premises of the\nassessee constitute document within the meaning of explanation\nunder sub-section 4 of section 132 of the Act.\n20. We have heard the rival submissions and perused the\nmaterials available on record. The lower authorities made the\naddition by observing as under:\nAs seen fr…

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…alore Page 39 of 147 material since only a period of 31/2 months were left aft e date of search till the end of the previous year i.e. 31.3.2006.” (vi) Further, she relied on the judgement of Madras High Court in the case of CIT Vs. T. Rangroopchand Chordia (241 Taxmann 221) wherein held that loose sheets recovered from the premises of the assessee constitute document within the meaning of explanation under sub-section 4 of section 132 of the Act. We have heard the rival submissions and perused the 20. materials available on record. The lower authorities made the addition by observing as under: As seen from the…

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 47/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

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CIT v. T. Rangroopchand Chordia (241 Taxmann 221) — Cited in 54 Judgments | BharatTax