CIT vs. Smt. Vimalaben Bhagavandhas Patel (1979) 118 ITR 134 (Guj) (ii) Anraj Narain Dass v. CIT

37 ITR 461High Court1959#17769 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 115BBESection 131Section 133ASection 143(3)Section 147Section 148Section 37(1)Section 68

Issues it is cited on

section 115beproximate nexussection 91preponderance of probabilityviolation of natural justicecreditworthiness of the creditoraddition under section 68section 148a(d)section 115bbsection 115bsection 37(1)commissioner (appeals)

Judgments citing CIT vs. Smt. Vimalaben Bhagavandhas Patel (1979) 118 ITR 134 (Guj) (ii) Anraj Narain Dass v. CIT

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

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

Section 131Section 133ASection 250Section 68

…unity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied on by the authorities [Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered by technical rules of evidence and pleadings, and he is entitled to act on material which may not be accepted as evidence in a court of law Dhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian Evidence Act, 1872 can have limited application - though the provisions of the that Act do not apply to ass…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

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

Section 131Section 133ASection 250Section 68

…unity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied on by the authorities [Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered by technical rules of evidence and pleadings, and he is entitled to act on material which may not be accepted as evidence in a court of law - Dhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian Evidence Act, 1872 can have limited application - though the provisions of the that Act do not apply to a…

Deputy Commissioner of Income Tax, Central Circle-5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

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

Section 131Section 133ASection 250Section 68

…unity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied on by the authorities [Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered by technical rules of evidence and pleadings, and he is entitled to act on material which may not be accepted as evidence in a court of law Dhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian Evidence Act, 1872 can have limited application - though the provisions of the that Act do not apply to ass…

Deputy Commissioner of Income Tax, Central Circle- 5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

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

Section 131Section 133ASection 250Section 68

…unity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied on by the authorities [Laxmi Co. V/s. CIT 37 ITR 461, 472 (All)]. The AO is not fettered by technical rules of evidence and pleadings, and he is entitled to act on material which may not be accepted as evidence in a court of law - Dhakeswari Cotton Mills Ltd. V/s. CIT 27 ITR 126 (SC). The Indian Evidence Act, 1872 can have limited application - though the provisions of the that Act do not apply to a…

ACIT, Ncc - 11 (1), Chennai vs. Shri Sambandam Dorairaj, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 301/CHNY/2020[2013-14]Status: DisposedITAT Chennai30 Sept 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.301/Chny/2020 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr. K. Meenakshi Sundaram, ITPFor Respondent: Mr. G. Johnson, Addl. CIT
Section 54

…pport the proposition that strict proof is not necessary for reaching a decision in income tax matters; (i) CIT vs. Smt. Vimalaben Bhagavandhas Patel (1979) 118 ITR 134 (Guj) (ii) Anraj Narain Dass vs CIT (1951) 20 ITR 562 (Punj) (iii) Laxmin Co vs CIT (1959) 37 ITR 461 (All) (iv) Devi Dass Madhav Prasad vs CIT (1967) 63 ITR 356 (All) 9.1 The Income Tax Officer has discretion to take into account the principle of preponderance of probabilities and the facts of a case has to be appreciated in the light of the above legal principles and the facts obtained in an impugned case. 9.2 The assessee in the instant case wa…

CIT vs. Smt. Vimalaben Bhagavandhas Patel (1979) 118 ITR 134 (Guj) (ii) Anraj Narain Dass v. CIT (37 ITR 461) — Cited in 5 Judgments | BharatTax