What is Govindarajulu Mudaliar v. CIT authority for?

The onus lies on the assessee to satisfactorily explain the source and nature of any unexplained cash or credit entries; if they fail to do so, the amount is treated as taxable income. The Income Tax Department is not required to locate the exact source of such funds, and this principle applies even if Section 68 is not strictly invoked.

How many judgments cite Govindarajulu Mudaliar v. CIT?

306 judgments on BharatTax cite Govindarajulu Mudaliar v. CIT (34 ITR 807), spanning 2009 to 2026.

Which sections of the Income Tax Act does Govindarajulu Mudaliar v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 115BBE, Section 142(1), Section 69A, Section 69.

Govindarajulu Mudaliar v. CIT (34 ITR 807)

Ghanshyam Prasad Sahu, Raipur vs. Income Tax Officer, Ward-2(2), Raipur

In the result, appeal of the assessee is dismissed in terms of the aforesaid observations

ITA 236/RPR/2019[2011-12]Status: DisposedITAT Raipur10 Nov 2022AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 236/Rpr/2019 "नधा"रण वष" / Assessment Year : 2011-12 Ghanshyam Prasad Sahu H. No.229/K, Village-Tenduwa, Raipur-492 001 (C.G.) Pan : Dawps2766C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri G.N Singh, Sr. DR

Section 143(3)Section 147

…ved during the accounting year. Where the assessee fails to prove satisfactorily the source and nature of a certain amount of cash received the AO is entitled to draw the inference that the receipts are of assessable in nature [A. Govindarajulu Mualiar V. CIT 34 ITR 807]. Further in the case of Kale Khan Mohammad Hanif V. CIT reported in 50 ITR 1 the Hon'ble Apex Court has held that if the assessee disputes liability for tax it is for him to show either that the receipt was not income or that if it was it was exempt from taxation under the provisions of the Act. In the absence of such proof the Assessing Officer…

Assistant Commissioner of Income Tax, Circle- 1(1), Raipur vs. Mesers Vandana Ispat Limited, Raipur

In the result, the appeal of revenue is dismissed

ITA 183/RPR/2019[2013-14]Status: DisposedITAT Raipur31 Oct 2022AY 2013-14

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 68

…n points of law and on facts & circumstances of the case, the Id. CIT(A) was justified in deleting the addition of Rs.2,59,00,000/- which is contrary to the ratio of the decisions of Hon’ble Supreme Court in the case of A. Govindarajulu Mudaliar Vs CIT (1958) 34 ITR 807 (SC), CIT Vs M. Ganapathi Mudaliar (1964) 53 ITR 623 (SC), which clearly states that where the assessee failed to prove satisfactorily the source and nature of a credit entry in his books, and it is held that the relevant amount is the income of the assessee, it is not necessary for the Department to locate its exact source?” 7. “Whether on points…

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. Shri Subodh Singhania, Raipur

ITA 135/RPR/2019[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.135/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri Veekaas S. Sharma, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 143(3)Section 68

…000/- & Rs. 2,10,00,000/- made by the AO on account of impugned advance from customers & M/s Tirthyatra Investment & Properties Ltd which is contrary to the ratio of the decisions of Hon'ble Supreme Court in the case of A. Govindarajulu Mudaliar Vs CIT (1958) 34 ITR 807 (SC), CIT Vs M. GanapathiMudaliar (1964) 53 ITR 623 (SC), which clearly states that where the assessee failed to prove satisfactorily the source and nature of a credit entry in his books, and it is held that the relevant amount is the income of the assessee, it is not necessary for the Department to locate its exact source?" 9. Whether on points o…

Ns Papers Ltd., Muzaffarnagar vs. ACIT, Circle-2, Muzaffarnagar

In the result, the appeal of the assessee stands dismissed

ITA 4200/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad[Assessment Year: 2014-15]

Section 133(6)Section 143(3)Section 234BSection 68

…al/premium have not been explained then, there is no duty upon the AO to point out the source from which the money was received by the assesses, Reliance is pot on the decision of the Hon’ble Apex Court in the case of A, Govindarajulju Mudaliaar v. CIT (1951) 34 ITR 807. Thus the appellant has failed to prove the genuineness and creditworthiness in respect of share application money introduced in its books of account during the year as required a/s 68 road with 1st proviso of the Act The explanation furnished by die appellant has been found to be unsatisfactory. 14. After going through the ratio of above decision…

Sangeeta Basavraj Mangrule, Aurangabad vs. Assistant Commissioner of Income-Tax, Circle - 2, Aurangabad

Appeal is dismissed in above terms

ITA 706/PUN/2019[2015-16]Status: DisposedITAT Pune11 Aug 2022AY 2015-16

For Appellant: NoneFor Respondent: Shri M.G. Jasnani

Section 10(38)Section 131Section 143(3)

…tantiated or proved. The case law in the matter is legion, and toward which we may, if only for the sake of completeness of our order, advert to the some of the celebrated decisions by the Apex court in the matter i.e. A. Govindarajulu Mudaliar Vs. CITf 19581 34 ITR 807 (SC): Sreelekha Banerjee Vs. CITI19631 49 ITR 112 (SC):Kale Khan Mohammad Hanit Vs. CITfl9631 50 9 Sangeeta B. Mangrule A,Y. 2015-16 ITR 1 (SC): Durga Prasad More (supra);CITVs. Biju Patnaik [19861 160 ITR 674/26 Taxman 324 (SC): Sumati Dayal (supra) and CITVs. P. Mohanakala [20071 291 ITR 278/161 Taxman 169 (SO. We may further clarify that in pr…

Sajjanraj Jain & Wife (HUF), Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 195/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

Sajjan Raj Jain (HUF), Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 194/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

Prakash Chand Jain(HUF), Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 192/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

Premlata, Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 191/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

Anita Jain, Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 190/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

Sunita Devi, Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 189/HYD/2022[2017-18]Status: DisposedITAT Hyderabad30 Jun 2022AY 2017-18

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

Sunita Devi, Hyderabad vs. ACIT Central Circle-1 (2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 188/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Pandaappeal In Assessee Department A.Y Ita No 188/Hyd/2022 Smt.Sunita Devi, Hyderabad Acit, Central Circle 2016-17 Pan:Adppd6447C 1(2) Hyderabad 189/Hyd/2022 -Do- -Do- 2017-18 190/Hyd/2022 Smt.Anita Jain, Hyderabad -Do- 2016-17 Pan:Abjpj1532C 191/Hyd/2022 Smt.Premalata, Hyderabad -Do- 2016-17 Pan:Acupp5966A 192/Hyd/2022 Sh. Prakash Chand Jain -Do- 2016-17 (Huf) Hyderabad Pan:Aadhp6992D 194/Hyd/2022 Shri Sajjan Raj Jain (Huf) -Do- 2016-17 Hyderabad Pan:Aaghs6338K 195/Hyd/2022 Sh.Sajjanraj Jain & Wife -Do- -Do- (Huf) Hyderabad

For Appellant: Shri K.C.DevdasFor Respondent: Sri B. Ravinder,DR

Section 10(38)Section 142(1)Section 143(2)Section 148

…e receipt was not income or that if it was, it was exempt from taxation under the provisions of the Act. In the absence of such proof, the Income-tax Officer is entitled to treat it as taxable income see A. Govindarajulu Mudaliar v. Commissioner of Income-tax 34 ITR 807 Se. On the above facts and circumstances, it is dear that the assessee has not established her case . Though it did cross in our minds, that the assessee could be granted another opportunity to produce evidences in the form of producing the books involved in the transactions, their contemporary records} share transfer forms, the records of the com…

M/S. Khoday India Limited, Bangalore vs. Income Tax Officer, Ward- 4(1)(2), Bangalore

In the result appeal filed by assessee stands allowed

ITA 97/BANG/2022[2015-16]Status: DisposedITAT Bangalore30 Jun 2022AY 2015-16

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahuassessment Year : 2015-16 M/S. Khoday India Ltd., The Income-Tax 7Th Mile, Brewery House, Officer, Kanakapura Road, Ward 4 (1)(2), Bangalore – 560 062. Bangalore. Pan: Aaack6734C Vs. Appellant Respondent Assessee By : Shri V. Sridhar, Ca : Shri Ramesh B.R., Addl. Cit Revenue By (Dr) Date Of Hearing : 09-06-2022 Date Of Pronouncement : 30-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Order Dated 09/12/2021 Passed By The Ld.Cit(A)-11, Bangalore For Assessment Year 2015-16 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals), Bengaluru-11, Bengaluru In Ita No.Cit(A)- 11/Bng/Tr.10036/2018-19 (Din: Itba /Apl /M/ 250 /2021-22/ 1037634908(1) Dated:09.12.2021 Is Opposed To Law, Weight Of Evidence, Probabilities & Facts & Circumstances Of The Case. 2. The Learned Commissioner Of Income-Tax (Appeals) Erred In Confirming The Order Of The Assessing Officer Passed U/S.154 Of The Income Tax Act, 1961 Dated:14.02.2018. 3. The Learned Commissioner Of Income-Tax (Appeals) Erred In Not Directing The Assessing Officer To Set Off The Entire

For Appellant: Shri V. Sridhar, CA

Section 115BSection 154Section 68Section 71

…apply with respect to the said income, assumes importance. There again, the crucial aspect relevant for consideration is the nature of the said income. In one of the oldest cases decided by the Honourable Supreme Court, A.Govindarajulu Mudaliar v. CIT [1958] 34 ITR 807 it is held that, "there is ample authority for the position that where an assessee fails to prove satisfactorily the source and nature of certain amounts of cash received during the accounting year, the Income Tax Officer is entitled to draw an inference that the receipts are of an assessable nature". Following the said observations in Lakhmichand…