CIT v. Tara Chand Mahipal

65 Taxmann.com 29High Court2016#7491 most cited

What is CIT v. Tara Chand Mahipal authority for?

A taxpayer's mere statement, without corroborating material or evidence, cannot be the sole basis for computing income or making additions. The statement must relate to some other evidence for computation.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v Tara Chand Mahipal · section 132(4) · unexplained cash · section 69A · mere statement · basis for computation of income · corroborative evidence · search proceedings

Sections most often in play

Section 132(4)Section 139(4)Section 143(3)Section 147Section 148Section 151ASection 194Section 271AAC

Issues it is cited on

tax benefitsection 151asection 139(4)eligible businesssection 271aacsection 254(1)income escaping assessmentsection 44adgross total incomesection 274section 194section 254

Judgments citing CIT v. Tara Chand Mahipal

Priti Suresh Purohit, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, the grounds of appeal

ITA 1870/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Jul 2025AY 2020-21

Bench: Shri Pawan Singh

Section 139(4)Section 147Section 148Section 151ASection 254(1)Section 274Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 1870, 1869 & 1868/MUM/2025 (AY : 2020-21 to 2022-23) (Physical hearing) Priti Suresh Purohit ACIT, Central Circle-5(4), 19th Floor, Air India Building, A D Singh Chawl Gaon Devi Road, Vs PoisarKandivalci, Nariman Point, Mumbai-400101. Mumbai [PAN No. CNSPP3748P] Appellant / Assessee Respondent / Revenue Assessee by Sh. Jay Bhansali, Advocate Revenue by Sh. Mahesh Dattatraya Londhe, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 09.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN S…

Priti Suresh Purohit, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, the grounds of appeal

ITA 1869/MUM/2025[2021-22]Status: DisposedITAT Mumbai09 Jul 2025AY 2021-22

Bench: Shri Pawan Singh

Section 139(4)Section 147Section 148Section 151ASection 254(1)Section 274Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 1870, 1869 & 1868/MUM/2025 (AY : 2020-21 to 2022-23) (Physical hearing) Priti Suresh Purohit ACIT, Central Circle-5(4), 19th Floor, Air India Building, A D Singh Chawl Gaon Devi Road, Vs PoisarKandivalci, Nariman Point, Mumbai-400101. Mumbai [PAN No. CNSPP3748P] Appellant / Assessee Respondent / Revenue Assessee by Sh. Jay Bhansali, Advocate Revenue by Sh. Mahesh Dattatraya Londhe, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 09.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN S…

Priti Suresh Purohit, Mumbai vs. Assistant Commissioner of Income Tax Central Circle 5(4), Mumbai

In the result, the grounds of appeal

ITA 1868/MUM/2025[2022-23]Status: DisposedITAT Mumbai09 Jul 2025AY 2022-23

Bench: Shri Pawan Singh

Section 139(4)Section 147Section 148Section 151ASection 254(1)Section 274Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA Nos. 1870, 1869 & 1868/MUM/2025 (AY : 2020-21 to 2022-23) (Physical hearing) Priti Suresh Purohit ACIT, Central Circle-5(4), 19th Floor, Air India Building, A D Singh Chawl Gaon Devi Road, Vs PoisarKandivalci, Nariman Point, Mumbai-400101. Mumbai [PAN No. CNSPP3748P] Appellant / Assessee Respondent / Revenue Assessee by Sh. Jay Bhansali, Advocate Revenue by Sh. Mahesh Dattatraya Londhe, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 09.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN S…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 425/DEL/2017[2011-12]Status: DisposedITAT Delhi22 Jul 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 424/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 423/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jul 2022AY 2009-10

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 422/DEL/2017[2008-09]Status: DisposedITAT Delhi22 Jul 2022AY 2008-09

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 421/DEL/2017[2007-08]Status: DisposedITAT Delhi22 Jul 2022AY 2007-08

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 420/DEL/2017[2006-07]Status: DisposedITAT Delhi22 Jul 2022AY 2006-07

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 418/DEL/2017[2011-12]Status: DisposedITAT Delhi22 Jul 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 417/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA.Nos.413, 414, 415, 416, 417 & 418/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 & ITA.Nos.420, 421, 422, 423, 424 & 425/Del./2017 Assessment Years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Sneh Lata The Dy. CIT, Sawhney, 6, Link Road, Central Circle – 7, vs. Jangpura Extension, Jhandewalan, New Delhi – 110 024 New Delhi. PAN AQKPS8457P (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate & Sh Sh…

M/S Ekta Housing Pvt. Ltd., Mumbai vs. Dy. CIT Central Circle-6(2), Mumbai

The appeal of the revenue is dismissed

ITA 1732/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood ()

…Page 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.1732-1733/MUM/2019 (Assessment Years: 2013-14& 2016-17) M/s Ekta Housing Pvt. Ltd Dy. Commissioner of Income- 401, Hall mark Business Plaza, Vs. tax-Central Circle 6(2), Off. Western Express Highway, 19th Floor, Air India Building, Kalanagar, Bandra East, Nariman Point, Mumbai – 400 001. Mumbai – 400 021. PAN No. AAACE2460K (Appellant) (Respondent) Dy. Commissioner of Income- M/s Ekta Housing Pvt. Ltd tax-Central Circle 6(2), Vs. 401, Hall mark B…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4966/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jan 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 4964, 4965 & 4966/Del./2012 Assessment Years: 2005-06, 2006-07 & 2007-08 B.R. Associates Pvt. Ltd., 10, Essel vs. ACIT, Central Circle 16, House, Asaf Ali Road, New Delhi. New Delhi. PAN-AAACB 1067H (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena, Advocate Sh. Shyam Sunder, A.R. Respondent by Sh. Rajesh Kumar Gupta, CIT/DR Date of Hearing 26.11.2018 Date of Pronouncement 10.01.2019 ORDER Per L.P. Sahu, A.M.: All these appeals have been filed by…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4965/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Jan 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 4964, 4965 & 4966/Del./2012 Assessment Years: 2005-06, 2006-07 & 2007-08 B.R. Associates Pvt. Ltd., 10, Essel vs. ACIT, Central Circle 16, House, Asaf Ali Road, New Delhi. New Delhi. PAN-AAACB 1067H (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena, Advocate Sh. Shyam Sunder, A.R. Respondent by Sh. Rajesh Kumar Gupta, CIT/DR Date of Hearing 26.11.2018 Date of Pronouncement 10.01.2019 ORDER Per L.P. Sahu, A.M.: All these appeals have been filed by…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4964/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Jan 2019AY 2005-06

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 4964, 4965 & 4966/Del./2012 Assessment Years: 2005-06, 2006-07 & 2007-08 B.R. Associates Pvt. Ltd., 10, Essel vs. ACIT, Central Circle 16, House, Asaf Ali Road, New Delhi. New Delhi. PAN-AAACB 1067H (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena, Advocate Sh. Shyam Sunder, A.R. Respondent by Sh. Rajesh Kumar Gupta, CIT/DR Date of Hearing 26.11.2018 Date of Pronouncement 10.01.2019 ORDER Per L.P. Sahu, A.M.: All these appeals have been filed by…