Hanutram Ramprasad v. CIT

114 ITR 19High Court1978#8878 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 131Section 147Section 148Section 69

Judgments citing Hanutram Ramprasad v. CIT

KARSHANBHAI RANABHAI GORANIYA,AAVADPAN vs. INCOME TAX OFFICER, PORBANDAR

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

ITA 444/RJT/2024[2013-14]Status: DisposedITAT Rajkot11 Feb 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.444 /Rjt/2024 ("नधा"रण वष"/Assessment Year: (2013-14) Karshanbhai Ranabhai Goraniya Ito, Porbandar C/O. Aavadpan Nileshbhai, Lirbai Vs. Gujarat – 360550 Para Aayarvadi Nava Vistar Ranavav, Gujarat – 360550 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Bbppg3373K (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 148Section 69

…finding based on no evidence and a finding which no person acting judicially Karshanbhai Ranabhai Goraniya v. ITO AY. 2013-14 could have arrived at. "In holding so, we draw support and guidance from the judgement in case of Hanutram Ramprasad V. CIT [1978] 114 ITR 19 (Gauhati),wherein, the Gauhati High Court observed that "an affidavit is a valid piece of evidence which can be acted upon in course of assessment or the appellate proceedings. When the AAC accepted the contents of the affidavit considered filed by the creditor and deleted the addition on account of cash credit, the Tribunal ought not to have igno…

AMAN EXPORTS INTERNATIONAL,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 147/JPR/2023[2012-13]Status: DisposedITAT Jaipur24 Aug 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Tatiwal (CA)For Respondent: Smt. Runi Pal (Addl. CIT) &
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 40A(3)

…al without considering the affidavit concerning a material evidence may not be sustainable at law even though the Tribunal had considered other material on record. This is so because an affidavit is a valid piece of evidence (Hanutram Ram Prasad v. CIT (1978) 114 ITR 19,26 (Gauh). Ground No 2 That the learned Assessing Officer has erred in law as well in facts in making addition of Rs 15 lacs being unsecured loan raised by the assessee and treating the same as purchases made without any reason or basis 14 Aman Exports International vs. DCIT That your attention is drawn to the Para 6 of order which for sake of e…

MOHD. SULEMAN,GHAZIABAD vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 6491/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Mar 2017AY 2009-10

Bench: Sh. N. K. Sainiita No. 6491/Del/2016 : Asstt. Year : 2009-10 Mohd. Suleman, Vs Income Tax Officer, S/O Anwar, H.No. 104, Shekhpur, Ward-1(4), Khichra Gulawati Road, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Clzps3936F Assessee By : Sh. Harsh Pandey, Adv. Revenue By : Ms. Bedobani Choudhari, Sr. Dr Date Of Hearing : 15.03.2017 Date Of Pronouncement : 20.03.2017 Order This Is An Appeal By The Assessee Against The Order Dated 28.09.2016 Of Ld. Cit(A), Ghaziabad.

For Appellant: Sh. Harsh Pandey, AdvFor Respondent: Ms. Bedobani Choudhari, Sr. DR
Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 6491/Del/2016 : Asstt. Year : 2009-10 Mohd. Suleman, Vs Income Tax Officer, S/o Anwar, H.No. 104, Shekhpur, Ward-1(4), Khichra Gulawati Road, Ghaziabad Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CLZPS3936F Assessee by : Sh. Harsh Pandey, Adv. Revenue by : Ms. Bedobani Choudhari, Sr. DR Date of Hearing : 15.03.2017 Date of Pronouncement : 20.03.2017 ORDER This is an appeal by the assessee against the order dated 28.09.2016 of ld. CIT(A), Ghaziabad. 2. The only grievance of the assessee in this ap…

ACIT, NEW DELHI vs. SH. INDERPAL SINGH WADHAWAN, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 952/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…rough affidavits) from whom the appellant made purchases. In the affidavits the brokers have confirmed having supplied the readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from th…

ACIT, NEW DELHI vs. M/S VARDAN FASHION, NEW DELHI

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 950/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…In the affidavits the brokers have confirmed having supplied the Vardaan Fashions ITA No 1143 & 950/Del/2013 A Y 2007-08 readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from th…

MR. INDER PAL SINGH WADHAWAN,NEW DELHI vs. ACIT, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1589/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…rough affidavits) from whom the appellant made purchases. In the affidavits the brokers have confirmed having supplied the readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from th…

MR. INDER PAL SINGH WADHAWAN,NEW DELHI vs. JCIT, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1155/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…rough affidavits) from whom the appellant made purchases. In the affidavits the brokers have confirmed having supplied the readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from th…

M/S VARDAAN FASHION,NEW DELHI vs. JCIT, NEW DELHI

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 1143/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…In the affidavits the brokers have confirmed having supplied the Vardaan Fashions ITA No 1143 & 950/Del/2013 A Y 2007-08 readymade garments to the appellant. Therefore in light of the judicial pronouncements in the cases of Hanutram Ramprasad vs. CIT (1978) 114 ITR 19 (GAU), Sri Krishna Vs. CIT (1983) 142 ITR 618 (All) & CIT Vs. Birbal Khanna & Co. (1983) 33 CTR 240 (MP), I have no reason to disbelieve the affidavits filed as additional evidence during the course of the appellate proceedings. The Assessing Officer did not give any categorical finding that the appellant purchased goods at inflated prices from th…

DCIT, NEW DELHI vs. M/S. SARA SERVICES & ENGINNERS PVT. LTD., NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 544/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…d by the CBDT were recorded in the books of the Appellant. It is further contended that the additions made by the Id. AO are purely based on surmises and conjectures and on whimsical grounds not permitted by law. It is stated that in Hanutram Ram Prasad v CIT 114 ITR 19 (Gau) it has been held that evidence may be tendered on an affidavit before the assessing officer. Such evidence is legal and can be acted upon by the assessing/ appellant authority . Should the assessing officer or the deputy commissioner (Appeals) or the appellate tribunal regard the same as not sufficient proof of the contents thereof, they sho…

DCIT, NEW DELHI vs. M/S. SARA SERVICES & ENGINNERS PVT. LTD., NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 543/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…d by the CBDT were recorded in the books of the Appellant. It is further contended that the additions made by the Id. AO are purely based on surmises and conjectures and on whimsical grounds not permitted by law. It is stated that in Hanutram Ram Prasad v CIT 114 ITR 19 (Gau) it has been held that evidence may be tendered on an affidavit before the assessing officer. Such evidence is legal and can be acted upon by the assessing/ appellant authority . Should the assessing officer or the deputy commissioner (Appeals) or the appellate tribunal regard the same as not sufficient proof of the contents thereof, they sho…

SARA SERVICES & ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 407/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…d by the CBDT were recorded in the books of the Appellant. It is further contended that the additions made by the Id. AO are purely based on surmises and conjectures and on whimsical grounds not permitted by law. It is stated that in Hanutram Ram Prasad v CIT 114 ITR 19 (Gau) it has been held that evidence may be tendered on an affidavit before the assessing officer. Such evidence is legal and can be acted upon by the assessing/ appellant authority . Should the assessing officer or the deputy commissioner (Appeals) or the appellate tribunal regard the same as not sufficient proof of the contents thereof, they sho…

SARA SERVICES & ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 406/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…d by the CBDT were recorded in the books of the Appellant. It is further contended that the additions made by the Id. AO are purely based on surmises and conjectures and on whimsical grounds not permitted by law. It is stated that in Hanutram Ram Prasad v CIT 114 ITR 19 (Gau) it has been held that evidence may be tendered on an affidavit before the assessing officer. Such evidence is legal and can be acted upon by the assessing/ appellant authority . Should the assessing officer or the deputy commissioner (Appeals) or the appellate tribunal regard the same as not sufficient proof of the contents thereof, they sho…