H.R. Mehta v. ACIT

387 ITR 561High Court2016#550 most cited

What is H.R. Mehta v. ACIT authority for?

An assessment order is unsustainable if the Assessing Officer denies the assessee the opportunity to cross-examine deponents whose statements are relied upon or fails to provide the material used against them, as this violates principles of natural justice.

175

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

H.R. Mehta v. ACIT · 387 ITR 561 · cross-examination · natural justice · assessment validity · material relied upon · denial of opportunity · section 143(3) · section 153A · section 147

Sections most often in play

Section 143(3)Section 250Section 153ASection 245D(4)Section 245D(6B)Section 69Section 263Section 147

Issues it is cited on

settlement applicationsection 245d(4)section 245dsection 245section 24regular assessmentaccommodation entrysection 133agenuineness of the transactionunexplained investmentsection 131undisclosed income

Judgments citing H.R. Mehta v. ACIT

Amitabh Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7804/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- Thus the denial of opportunity to cross examine was considered by the Hon’ble High Court which goes to the root of the matter and strikes at the very foundation of the assessment and, therefore, renders the assessment order passed…

Anjul Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7802/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…cross examination of the person on whose statement the AO relied upon, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. The Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay) has also considered the issue of not providing opportunity of cross examination in para 11 to 17 as under :- Thus the denial of opportunity to cross examine was considered by the Hon’ble High Court which goes to the root of the matter and strikes at the very foundation of the assessment and, therefore, renders the assessment order passed…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Multi Metal Private Ltd., Kota

ITA 1230/JPR/2018[2016-17]Status: DisposedITAT Jaipur29 Jan 2019AY 2016-17
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Multi Metal Private Ltd., Kota

ITA 1104/JPR/2018[2015-16]Status: DisposedITAT Jaipur29 Jan 2019AY 2015-16
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Multi Metal Private Ltd., Kota

ITA 1103/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Multi Metal Private Ltd., Kota

ITA 1102/JPR/2018[2012-13]Status: DisposedITAT Jaipur29 Jan 2019AY 2012-13
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Multi Metal Private Ltd., Kota

ITA 1101/JPR/2018[2011-12]Status: DisposedITAT Jaipur29 Jan 2019AY 2011-12
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Multi Metal Private Ltd., Kota

ITA 1100/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

M/S. Multi Metal Private Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1026/JPR/2018[2015-16]Status: DisposedITAT Jaipur29 Jan 2019AY 2015-16
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

M/S. Multi Metal Private Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1025/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

M/S. Multi Metal Private Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1024/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11
Section 132Section 143(3)Section 153ASection 153B(1)(b)

…tted to cross examine a person on whose statement the Assessing Officer relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the Assessing Officer to disprove the documents produced by the assessee in…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1207/JPR/2018[2011-12]Status: DisposedITAT Jaipur11 Jan 2019AY 2011-12
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 14ASection 68

…ee nor was permitted to cross examine a person on whose statement the AO relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the AO to disprove the documents produced by the assessee in support of the cl…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1206/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Jan 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 14ASection 68

…ee nor was permitted to cross examine a person on whose statement the AO relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the AO to disprove the documents produced by the assessee in support of the cl…

M/S Kota Dall Mill, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 998/JPR/2018[2011-12]Status: DisposedITAT Jaipur31 Dec 2018AY 2011-12
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…e nor was permitted to cross examine a person on whose statement the AO relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the AO to disprove the documents produced by the assessee in support of the…

M/S Kota Dall Mill, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 997/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…e nor was permitted to cross examine a person on whose statement the AO relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the AO to disprove the documents produced by the assessee in support of the…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Kota Dall Mill, Kota

ITA 1057/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…e nor was permitted to cross examine a person on whose statement the AO relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the AO to disprove the documents produced by the assessee in support of the…

M/S Kota Dall Mill, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 999/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Dec 2018AY 2012-13
For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)
Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

…e nor was permitted to cross examine a person on whose statement the AO relied upon, it would amount to deficiency and denial of natural justice. The ld. A/R has then referred to the decision of Hon’ble Bombay High Court in the case of H.R. Mehta vs. ACIT, 387 ITR 561 (Bombay). Thus the ld. A/R has submitted that once the assessee has already discharged its primary onus to prove the cash credit by furnishing relevant documents, substantiated identity, creditworthiness and genuineness of the transaction, then the burden is shifted on the AO to disprove the documents produced by the assessee in support of the…

Bhagwan Chintu Mhatre, Raigad vs. Income Tax Officer

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 2758/PUN/2016[2008-09]Status: DisposedITAT Pune17 Sept 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Hari KrishanFor Respondent: Shri Achal Sharma
Section 132Section 143(3)Section 147Section 148Section 153ASection 153C

…6, A.Y. 2008-09 the basis of which additions were made in the hands of assessee. To support his contentions the ld. AR placed reliance on the decision of Hon‟ble Bombay High Court in the case of H.R. Mehta Vs. Assistant Commissioner of Income Tax reported as 387 ITR 561. 4. On the other hand Shri Achal Sharma representing the Department vehemently defended the order of Commissioner of Income Tax (Appeals). The ld. DR submitted that the AR of assessee conceded before the Commissioner of Income Tax (Appeals) that he is not pressing grounds challenging reopening of assessment. After having made statement before the…

Moti Adhesives P.Ltd, Delhi vs. ITO, Ward-17(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3133/DEL/2018[2009-10]Status: DisposedITAT Delhi25 Jun 2018AY 2009-10

Bench: Shri H.S. Sidhuassessment Year: 2009-10

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 292CSection 68

…led reasons recorded which would in my opinion make the reopening as invalid (refer Apex court leading decision in case of Andaman Timber Industries reported at 127 DTR 241 order dated 02/09/2015 and Bombay high court decision in case of H.R.Mehta reported at 387 ITR 561) This violation of natural justice in my view is a serious flaw and goes to the root of the matter and nullifies the entire proceedings. 5.2 Be that as it may, once assesseee places all the reliable and trustworthy documentary evidences to support the veracity of transaction u/s 68 of the Act, it is the duty of AO to dispassionately consider the…

ACIT 30(3), Mumbai vs. Shreedham Builders, Mumbai

ITA 5589/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jun 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Acit-30(3), Shreedham Builders, R. No.510, 5Th Floor, 105/106, 1St Floor, बनाम/ Pratayakshkar Bhavan, Vijay Indl. Estate, Vs. Bandra Kurla Complex, Malad (W), Bandra (East), Mumbai-400064 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Abdfs0133N

Section 143(1)Section 143(2)Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 ACIT-30(3), Shreedham Builders, R. No.510, 5th Floor, 105/106, 1st Floor, बनाम/ Pratayakshkar Bhavan, Vijay Indl. Estate, Vs. Bandra Kurla Complex, Malad (W), Bandra (East), Mumbai-400064 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. ABDFS0133N राज"व क" ओर से / Revenue by Shri V Justin-DR "नधा"रती क" ओर से / Ass…