CIT Vs Maulik Kumar K. Shah (2008) 307 ITR 137 (Guj), Jayantilal Patel v. ACIT & Ors.

91 TTJ 938Income Tax Appellate Tribunal2004#18418 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Judgments citing CIT Vs Maulik Kumar K. Shah (2008) 307 ITR 137 (Guj), Jayantilal Patel v. ACIT & Ors.

ITO, Ward-2(2)(3), Surat vs. Maheshchand G. Patel (HUF), Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)Section 292C

…nt as a dumb document. 10. The ld. CIT(A) after referring the decision of Hon'ble Jurisdictional High Court in the case of CIT Vs Maulik Kumar K. Shah (2008) 307 ITR 137 (Guj), Jayantilal Patel Vs ACIT & Ors (1998) 233 ITR 588 (Raj), N K Malhan Vs DCIT (2004) 91 TTJ 938 (Delhi) and various other decisions, deleted the entire addition. The ld. CIT(A) further held that the decision of ld. CIT(A) in case of purchasers was also upheld by the Jurisdictional Tribunal in ITA No. 386, 387, 388, 396/Ahd/2017 and ITA No. 2220, 2221, 2222 & 2394/Ahd/2016 dated 25/10/2019 and extracted the relevant part of order of Tribunal.…

Cascade Holdings Pvt. Limited, Mumbai vs. DCIT Central Circle 4(3), Mumbai

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

ITA 1414/MUM/2019[1992-93]Status: DisposedITAT Mumbai09 Apr 2021AY 1992-93

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1992-93 M/S. Cascade Holdings Dcit, Pvt. Ltd., Central Circle 4(3), 32, Madhuli, Vs. Air India Building, Dr. Annie Besant Road, 19Th Floor, Worli, Mumbai – 400 018 Mumbai - 400020 Pan: Aaacc5768N (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. & Shri Dharmesh Shah, A.R.

For Appellant: Shri Vijay Mehta, A.R. &For Respondent: Dr. P. Daniel, D.R

Section 132Section 144Section 234ASection 292CSection 94(4)

…so establishes that such loose sheets without any corroborative evidence can at the most be regarded as a dumb document and no addition can be made on the basis of the same. In this regard, reliance is placed upon following decisions; a. N. K. Malhan v. DCIT [91 TTJ 938 (Del Trib)] [Page 199- 208 of PB No. 3] b. Atul Kumar Jain v. DCIT [64 TTJ 786 (Del Trib)] [Page 209-220 of PB No. 3] c. DCIT v. C. Krishna Yadav [12 taxmann.com 4 (Hyd) [Page 221-225 of PB No.3] d. Neeraj Goel v. ACIT [1TA no. 5952- 5956/Del/2017] dated 28.02.2019 [Page 226-235 of PB No.3] e. Suresh Virji Thakkar v. DCIT [ITA No. 5819- 5820/Mum/2…

The Dy. Commissioner of Income Tax, Central Circle-2, Vadodara vs. M/S. Shree Dhain Auto Transport Corpn., Baroda

In the result, the appeal of the revenue is dismissed

ITA 1848/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad16 May 2019AY 2010-11

For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri/Ms. Aparna Agrawal, CIT-D.R

Section 131Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…ld not be sustained." • Jagdamba Rice Mills vs, ACIT 67 TTJ 838 (Chd) wherein it was held that addition could not be made on the basis of seized material found during the course of search where the content of the documents are not clear. N. K. Malhan vs. DCIT 91 TTJ 938 (Delhi) wherein it was held that no addition can be made on the basis of dumb document in absence of any corroborative material. • ACIT vs. Satyapal Wasan SDTR 2O2 (Jahalpur) where addition u/s. 69 on the basis of document containing the figure of "22.30" was found to be unjustified as the document did not contain any signature, full name of the p…

Navneet Jhamb, New Delhi vs. ACIT, Faridabad

In the result appeal of the assessee for AY 2002-03 and 2003-04 is partly allowed

ITA 1608/DEL/2011[2001-02]Status: DisposedITAT Delhi25 Jun 2018AY 2001-02

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Smt Paramita Tripathy, CIT DR

Section 153Section 153ASection 234ASection 43(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1609, 1608, 1610, 1611 and 1612 /Del/2011 (Assessment Year: 2000-01, 2001-02, 2002-03, 2003-04 and 2006-07) Navneet Jhamb, Vs. ACIT, C/o. M/s. RRA Taxindia, Central Circle, D-28, South Extension, Part-1, Faridabad New Delhi PAN:AAYPJ3980G (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue by: Smt Paramita Tripathy, CIT DR Date of Hearing 27/03/2018 Date of pronouncement 25/06/2018 O R D E R PER PRASHANT MAHARISHI, A.…

Vijay Kumar Aggarwal, Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1182/DEL/2011[2005-06]Status: DisposedITAT Delhi12 May 2017AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 1182/Del/2011 : Asstt. Year : 2005-06 Vijay Kumar Aggarwal, Vs Acit, M-65, Jagat Ram Park, Laxmi Central Circle-12, Nagar, Delhi New Delhi-110055 (Appellant) (Respondent) Pan No. Aexpa2040R Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Chadha, Ca Revenue By : Sh. Ravi Jain, Cit Dr Date Of Hearing : 17.02.2017 Date Of Pronouncement : 12.05.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ved Jain, Adv., &For Respondent: Sh. Ravi Jain, CIT DR

Section 132Section 153ASection 153CSection 292C

….) " Jayanti Lal Patel Vs ACIT & Ors. (1998) 233 ITR 588 (Raj.) " Mahaan Foods Ltd. Vs DCIT (2010) 123 ITD 590 (Del. C Bench) " ACIT Vs Satyapal Wassan (2008) 5 DTR (Jab. Trib.) 202 " Rakesh Goyal Vs ACIT (2004) 87 TTJ 151 (Del.) " N. K. Malhan Vs DCIT (2004) 91 TTJ 938 (Del.) " Jagdamba Rice Mills Vs ACIT (2000) 67 TTJ 838 (Chd.) " Ashwani Kumar Vs ITO (1992) 42 TTJ 644 (Del.) 16 Vijay Kumar Aggarwal " ACIT Vs Ashok Kumar Vig. (2007) 106 TTJ 422 (Ranchi) " Chander Mohan Mehta Vs ACIT (Inv.) (1999) 65 TTJ 327 (Pune) " M.M. Financiers (P) Ltd. Vs DCIT (2007) 107 TTJ 2000 (Chennai) " Hissaria Bros Vs ACIT 22 Taxw…