Glass Lines Equipments Company Ltd. v. CIT

253 ITR 454High Court2002#663 most cited

What is Glass Lines Equipments Company Ltd. v. CIT authority for?

The Assessing Officer cannot selectively accept parts of a statement or seized evidence that are favourable to the revenue while rejecting other parts favourable to the assessee without proper investigation; the evidence must be considered as a whole. Additions cannot be made based on mere presumptions or surmises without further inquiry.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Glass Lines Equipments Co. Ltd. · 253 ITR 454 · seized papers interpretation · selective acceptance of evidence · rejection of evidence · on money receipts · search assessment · AO duty to investigate · statement under Section 132(4)

Also reported as

119 Taxmann.com 813

Sections most often in play

Section 69CSection 143(3)Section 68Section 132Section 44ADSection 37(1)Section 147Section 148
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158baunexplained jewellerysection 150section 70section 69dbeyond four yearssection 18statement under section 132(4)

Judgments citing Glass Lines Equipments Company Ltd. v. CIT

Ajay Reghubhai Bharwad, Vadodara vs. The ITO, Ward-1(2)(1), Vadodara

In the result, the appeals filed by the Assessees are dismissed

ITA 597/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2010-11

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 44A

…identification, I.T.A No. 595, 596 & 597/Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 14 Shri Piyush M. Dobariya vs. ITO & Ors. consolidation and execution of land. The Hon'ble the Gujarat High Court in the case of M/s. Glass Line Equipment vs. CIT reported in 253 ITR 454 held that "contents of the affidavit cannot be ignored unless proved to the contrary". Accordingly, affidavit of Shri Mansukbhai Dobariya could not have been brushed aside by the Lower Authorities. Under such facts and circumstances, contents of such additional evidences need to be accepted. It is well settled that only "Real income" can be taxed…

Shri Ajay Reghubhai Bharwad, Vadodara vs. The ITO, Ward-2(1), Vadodara

In the result, the appeals filed by the Assessees are dismissed

ITA 596/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2009-10

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 44A

…identification, I.T.A No. 595, 596 & 597/Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 14 Shri Piyush M. Dobariya vs. ITO & Ors. consolidation and execution of land. The Hon'ble the Gujarat High Court in the case of M/s. Glass Line Equipment vs. CIT reported in 253 ITR 454 held that "contents of the affidavit cannot be ignored unless proved to the contrary". Accordingly, affidavit of Shri Mansukbhai Dobariya could not have been brushed aside by the Lower Authorities. Under such facts and circumstances, contents of such additional evidences need to be accepted. It is well settled that only "Real income" can be taxed…

Shri Piyush M Dobariya, Vadodara vs. The ITO, Ward-5(4), Vadodara

In the result, the appeals filed by the Assessees are dismissed

ITA 595/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2009-10

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 44A

…identification, I.T.A No. 595, 596 & 597/Ahd/2020 A.Ys. 2009-10 & 2010-11 Page No 14 Shri Piyush M. Dobariya vs. ITO & Ors. consolidation and execution of land. The Hon'ble the Gujarat High Court in the case of M/s. Glass Line Equipment vs. CIT reported in 253 ITR 454 held that "contents of the affidavit cannot be ignored unless proved to the contrary". Accordingly, affidavit of Shri Mansukbhai Dobariya could not have been brushed aside by the Lower Authorities. Under such facts and circumstances, contents of such additional evidences need to be accepted. It is well settled that only "Real income" can be taxed…

Bhogibhai Vithalbhai Patel, Mehsana vs. The ACIT, Circle-Gandhinagar, Gandhinagar

In the result, the appeal of the assessee is allowed, and the impugned

ITA 1824/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2017-18
For Appellant: Shri Anil Kshatriya andFor Respondent: Shri Nitin Kulkarni, Sr.DR
Section 142(1)Section 143(2)Section 272ASection 272A(1)(d)Section 273BSection 68

…A) summarily dismissed the affidavits as afterthoughts and failed to conduct an inquiry or provide an opportunity for rebuttal, violating the principle of natural justice. The AR relied on judicial precedents, including Glass Lines Equipments Co. Ltd. v. CIT (253 ITR 454) (Gujarat HC), wherein it was held that an affidavit must be read as a whole, and any rejection must be based on valid reasons. It was further argued that the show- cause notice was vague and did not specify the exact notices that were allegedly non-complied with. 5. 1. The AR further argued that the penalty notice issued u/s 274 r.w.s. 272A(1)(…

The Abhinandan Co-Operative Group Housing Society Limited, Gurgaon vs. ITO Ward-4(4), Gurgaon

In the result, appeal filed by the assessee is partly allowed

ITA 1850/DEL/2023[2011-12]Status: DisposedITAT Delhi18 Dec 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Vimal Kumarthe Abhinandan Co- Vs. Income Tax Office Operative Group Housing Ward – 4(4) Society Limited Gurgaon Plot No.Gh-8, Sector – 51, Gurgaon, Haryana – 18 Pan : Aabat 5987 D (Appellant) (Respondent) Assessee By Shri Suraj Bhan Nain, Adv. & Shri Mahfuzur Rehman, C.A. Respondent By Shri Amit Katoch, Sr. D.R. Date Of Hearing 09.10.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 142Section 143(3)Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER The Abhinandan Co- Vs. Income Tax Office operative Group Housing Ward – 4(4) Society Limited Gurgaon Plot No.GH-8, Sector – 51, Gurgaon, Haryana – 18 PAN : AABAT 5987 D (Appellant) (Respondent) Assessee by Shri Suraj Bhan Nain, Adv. and Shri Mahfuzur Rehman, C.A. Respondent by Shri Amit Katoch, Sr. D.R. Date of Hearing 09.10.2024 Date of Pronouncement 18.12.2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 24.05.2023 of L…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 464/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…blished law that a seized document has to be read as a whole and cannot be broke into parts as per the convenience or sweet will of the Assessing Officer. In this regard, reliance is placed on the following case laws: • Glass Lines Equipments Co. Ltd. V/s CIT 253 ITR 454 (Guj.): Interpretation of documents - Documents must be read as a whole. It is a well settled canon of interpretation that a document has to be read as a whole" it is not permissible to accept a part and ignore the rest of the document. • 22 TW 684 Hissaria Brothers V/s ACIT (Jpr.):Held that the seized document has to be read in its entirety and…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 463/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Nov 2024AY 2016-17

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…blished law that a seized document has to be read as a whole and cannot be broke into parts as per the convenience or sweet will of the Assessing Officer. In this regard, reliance is placed on the following case laws: • Glass Lines Equipments Co. Ltd. V/s CIT 253 ITR 454 (Guj.): Interpretation of documents - Documents must be read as a whole. It is a well settled canon of interpretation that a document has to be read as a whole" it is not permissible to accept a part and ignore the rest of the document. • 22 TW 684 Hissaria Brothers V/s ACIT (Jpr.):Held that the seized document has to be read in its entirety and…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 462/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Nov 2024AY 2015-16

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…blished law that a seized document has to be read as a whole and cannot be broke into parts as per the convenience or sweet will of the Assessing Officer. In this regard, reliance is placed on the following case laws: • Glass Lines Equipments Co. Ltd. V/s CIT 253 ITR 454 (Guj.): Interpretation of documents - Documents must be read as a whole. It is a well settled canon of interpretation that a document has to be read as a whole" it is not permissible to accept a part and ignore the rest of the document. • 22 TW 684 Hissaria Brothers V/s ACIT (Jpr.):Held that the seized document has to be read in its entirety and…

ACIT, CC-2, Jaipur, Income Tax Department vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 427/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Nov 2024AY 2014-15

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…blished law that a seized document has to be read as a whole and cannot be broke into parts as per the convenience or sweet will of the Assessing Officer. In this regard, reliance is placed on the following case laws: • Glass Lines Equipments Co. Ltd. V/s CIT 253 ITR 454 (Guj.): Interpretation of documents - Documents must be read as a whole. It is a well settled canon of interpretation that a document has to be read as a whole" it is not permissible to accept a part and ignore the rest of the document. • 22 TW 684 Hissaria Brothers V/s ACIT (Jpr.):Held that the seized document has to be read in its entirety and…

Chandra Mohan Badaya, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result the four appeals filed by the assessee stands

ITA 423/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…blished law that a seized document has to be read as a whole and cannot be broke into parts as per the convenience or sweet will of the Assessing Officer. In this regard, reliance is placed on the following case laws: • Glass Lines Equipments Co. Ltd. V/s CIT 253 ITR 454 (Guj.): Interpretation of documents - Documents must be read as a whole. It is a well settled canon of interpretation that a document has to be read as a whole" it is not permissible to accept a part and ignore the rest of the document. • 22 TW 684 Hissaria Brothers V/s ACIT (Jpr.):Held that the seized document has to be read in its entirety and…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…

The Dy.CIT. Central Circle-1, Baroda vs. Smt. Manjulaben Bipinchandra Patel, Baroda

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…hat the contents of the affidavit cannot be ignored unless proved to be contrary by the Revenue and in this regard reliance was placed on the decision of Hon’ble Jurisdictional High Court in the case of Glass Lines Equipments Company Ltd. Vs. CIT, reported in 253 ITR 454 (Gujarat). 76. The Ld. Sr. Counsel further submitted that in the course of statement under Section 132(4) of the Act, the assessee had explained that one Mr. Anil Chaturvedi was the Fund Manager who was involved in the process of opening the foreign bank accounts in question and, thereafter, the transactions were looked after by him. This fact w…