D.N. Kamani (HUF) v. DCIT

75 ITD 19Income Tax Appellate Tribunal2000#6131 most cited

What is D.N. Kamani (HUF) v. DCIT authority for?

Additions on account of alleged on-money accepted by the assessee should be restricted to the profit element embedded within that on-money.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

D.N. Kamani (HUF) v. DCIT · 75 ITD 19 · on-money · profit element · addition restriction · assessee accepted on-money · taxability of on-money

Sections most often in play

Section 132Section 131Section 132(4A)Section 142(1)Section 143(2)Section 292CSection 132(4)Section 133A

Issues it is cited on

section 181section 114(e)section 23(3)percentage completion methodsection 132(4a)dumb documentssection 131(1a)circle rateon-moneyloose paperssection 292csection 132(1)

Judgments citing D.N. Kamani (HUF) v. DCIT

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…his view was taken by the concerned Court in the decisions of Allahabad High Court in Babu Ram Vishnoi v. CST [1972] 29 STC 392 and Hukam Chand MahendraKumar v. CST [1972] 29 STC 394 and relied upon in the present case. In Samrat Beer Bar v. Asstt. CIT [2000] 75 ITD 19/251 ITR (AT) 1 (Pune) (TM) – During the course of search action at the premises of the assessee-firm, a diary was found and it contained certain entries of sale of liquor for the period from September 28, 1988 to August 25, 1989. On the basis of the said entries in the diary, the Assessing Officer concluded that the assessee would have continued th…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 879/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…a-Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (PAT.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune) (TM) 22. Referring to the decision of the Chandigarh Bench of the Tribunal in the case of Gurdip Cycle Industries vs. DCIT (2024) 165 taxmann.com 299, he submitted that in cases where addition is proposed to be made on account of Whats App messages retrieved from the employees of the assessee, the same could be restricted only to the transac…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 878/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…a-Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (PAT.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune) (TM) 22. Referring to the decision of the Chandigarh Bench of the Tribunal in the case of Gurdip Cycle Industries vs. DCIT (2024) 165 taxmann.com 299, he submitted that in cases where addition is proposed to be made on account of Whats App messages retrieved from the employees of the assessee, the same could be restricted only to the transac…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…a Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the alleged on-money received by the assessee: i) CIT vs. President Industries (2002) 124 TAXMAN 654 (Guj) ii) CIT vs. Gurubachhan…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…a Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the alleged on-money received by the assessee: i) CIT vs. President Industries (2002) 124 TAXMAN 654 (Guj) ii) CIT vs. Gurubachhan…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

…– Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the alleged on-money received by the assessee: i) CIT vs. President Industries (2002) 124 TAXMAN 654 (Guj) ii) CIT vs. Gurubachha…

Ganraj Homes LLP, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are allowed

ITA 874/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133ASection 143(2)Section 153A

…a-Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (PAT.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune) (TM) 22. Referring to the decision of the Chandigarh Bench of the Tribunal in the case of Gurdip Cycle Industries vs. DCIT (2024) 165 taxmann.com 299, he submitted that in cases where addition is proposed to be made on account of Whats App messages retrieved from the employees of the assessee, the same could be restricted only to the transac…

Meenamani Ganga Builder LLP, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…– Trib.) iv) ACIT vs. M/s. Layer Exports Pvt. Ltd. vide ITA No.2986/Mum/2011 v) DCIT vs. Royal Marwar Tobacco Product (P.) Ltd. (2009) 29 SOT 53 (Ahmedabad) (URO) vi) D.N. Kamani (HUF) vs. DCIT (1999) 70 ITD 77 (Pat.) (TM) vii) Samrat Beer Bar vs. ACIT (2000) 75 ITD 19 (Pune)(TM) 27. Referring to the following decisions, the Ld. Counsel for the assessee submitted that addition of the alleged on-money being accepted by the assessee should be restricted to the profit element embedded in the alleged on-money received by the assessee: i) CIT vs. President Industries (2002) 124 TAXMAN 654 (Guj) ii) CIT vs. Gurubachha…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

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

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

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

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

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

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

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

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

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

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

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

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

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

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…come, if any, earned by the assessee. With regard to this aspect of the issue, the CIT(A) relied on the judgment of the Allahabad High Court in the case of CIT vs. RML Mehrotra (186taxman 137) and decision of ITAT, Pune in the case of Samrat Beer Bar vs. ACIT 75 ITD 19 TM were relevant in this case for this assessment year. With regard to M/s.Best Bakery & Ice Cream Parlour. ITA Nos. 302 to 308/Coch/2010 & 269 to 275/coch/2010 M/s. Matha Enterprises. identification of corresponding unaccounted assets, the CIT(A) pointed out that unaccounted income earned by an assessee is not always invested in acquiring unaccoun…

Savaliya Developers Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Central Circle-2(1), Ahmedabad

Appeals are dismissed whereas assessee’s three appeals and three cross objections are allowed

ITA 402/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Shri Surendra Kumar, CIT.DR

…without cogent evidence that excess amount mentioned in seized document was actually passed on to the assessee was not sustainable where books of account of assessee were duly audited. (c) It was held by Hon'ble ITAT Pune Bench in the case of Samrat Beer Bar (75 ITD 19) that in the absence of any other evidence, AO is not empowered to estimate the suppression of sales for a larger period on the basis of the diary found in search showing suppression of sales for a particular period. (d) In the case of D. N. Kamani HUF (70 ITD 77) Hon'ble ITAT Patna Bench held that documents regarding receipt of on-money by assesse…

M/S. Savaliya Buildcon, Ahmedabad vs. The Dy.CIT, Central Circle-2(1), Ahmedabad

Appeals are dismissed whereas assessee’s three appeals and three cross objections are allowed

ITA 401/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Shri Surendra Kumar, CIT.DR

…without cogent evidence that excess amount mentioned in seized document was actually passed on to the assessee was not sustainable where books of account of assessee were duly audited. (c) It was held by Hon'ble ITAT Pune Bench in the case of Samrat Beer Bar (75 ITD 19) that in the absence of any other evidence, AO is not empowered to estimate the suppression of sales for a larger period on the basis of the diary found in search showing suppression of sales for a particular period. (d) In the case of D. N. Kamani HUF (70 ITD 77) Hon'ble ITAT Patna Bench held that documents regarding receipt of on-money by assesse…

ACIT, New Delhi vs. M/S Rama Krishna Jeweller (India), New Delhi

In the result, we confirm the finding of ld

ITA 5417/DEL/2010[2005-06]Status: DisposedITAT Delhi11 May 2016AY 2005-06

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Mrs. Nandita Kanchan, CIT DR
Section 153A

…) were recorded. Regarding extrapolation of sales, he submitted that when evidences are available for only 191 days it cannot be extrapolated for 300 days as done by the ld. AO. For this he referred to several decisions of various tribunals and High Courts as 75 ITD 19 (Pune), 70 STD 77 (Patna), 72 ITD 205 (Hyd) 97 TTJ .. (JP), 199 ITR 247 (All HC), 144 ITR 270 (All HC). 16. Regarding remand report he submitted that during the course of hearing before the ld.CIT (A) ld. AO was asked to submit remand report with respect to additional evidence filed as well as the written submission of the assessee. In response to…

Prakash Fatandas Jassuja, Thane vs. ITO WD 3(2), Thane

The appeals of the assessee are partly allowed

ITA 4933/MUM/2015[2005-06]Status: DisposedITAT Mumbai20 Jan 2016AY 2005-06

Bench: Shri Joginder Singh

Section 133ASection 147

…s), because, on the basis of evidence for a particular period, extrapolation of the income to the whole period of reassessment is not justified. For this proposition, the ratio laid down in following cases supports my view:- a. Samrat Bear Bar vs ACIT (2000) 75 ITD 19 (Pune)(TM) b. D. N. Kamani (HUF) vs DCIT (1999) 70 ITD 77 (TM)(Pat) c. CIT vs Mahesh Chand 199 ITR 247 (All.) d. Dr. S. S. Reddy vs ACIT (2000) 72 ITD 205 (Hyd) 6. So far as, the contention of the ld. counsel for the assessee, that net profit rate should be adopted and not the gross profit is concerned, I am not agreeing with this proposition,…

D.N. Kamani (HUF) v. DCIT (75 ITD 19) — Cited in 19 Judgments | BharatTax