Harsh W Chadha v. DDIT

9 Taxmann.com 1High Court2011#5095 most cited

What is Harsh W Chadha v. DDIT authority for?

Documentary evidence may be disregarded if it is inconsistent with human probability, even if presented with affidavits and other records. Circumstantial evidence must be conclusive and not contradict other evidence, though not all links need be explicit.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Harsh W Chadha v. DDIT · 9 Taxmann.com 1 · documentary evidence · human probability · circumstantial evidence · conclusive evidence · inconsistency of evidence · Delhi HC

Sections most often in play

Section 142(1)Section 10(38)Section 115BBESection 143(2)Section 143(3)Section 147Section 148Section 69C

Issues it is cited on

section 2(40)price riggingpaper companybogus long term capital gainfresh tangible materialbogus ltcgshort term capital gainsviolation of natural justicepenny stocksection 153bsection 10(38)mere change of opinion

Judgments citing Harsh W Chadha v. DDIT

Sanjay Chawla, Salem vs. The Assistant Commissioner of Income-Tax, Central Circle, Salem.

In the result, appeals filed by both assessees in ITA Nos

ITA 394/CHNY/2021[2010-11]Status: DisposedITAT Chennai31 May 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.392 & 393/Chny/2021 & ITA Nos.374 & 375/Chny/2022 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 v. Ms.Rekha Chawla, The Asst. Commissioner- No.15, “Gurukripa”, of Income Tax, Vidhyalaya Road, Central Circle, Opp. Ramakrishna Park, Salem. Salem-636 007. [PAN: ACHPR 4894 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…

Rekha Chawla, Salem vs. The Assistant Commissioner of Income-Tax, Central Circle, Salem.

In the result, appeals filed by both assessees in ITA Nos

ITA 393/CHNY/2021[2012-13]Status: DisposedITAT Chennai31 May 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.392 & 393/Chny/2021 & ITA Nos.374 & 375/Chny/2022 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 v. Ms.Rekha Chawla, The Asst. Commissioner- No.15, “Gurukripa”, of Income Tax, Vidhyalaya Road, Central Circle, Opp. Ramakrishna Park, Salem. Salem-636 007. [PAN: ACHPR 4894 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…

Rekha Chawla, Salem vs. The Assistant Commissioner of Income Tax, Central Circle, Salem

In the result, appeals filed by both assessees in ITA Nos

ITA 392/CHNY/2021[2011-12]Status: DisposedITAT Chennai31 May 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.392 & 393/Chny/2021 & ITA Nos.374 & 375/Chny/2022 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 v. Ms.Rekha Chawla, The Asst. Commissioner- No.15, “Gurukripa”, of Income Tax, Vidhyalaya Road, Central Circle, Opp. Ramakrishna Park, Salem. Salem-636 007. [PAN: ACHPR 4894 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…

Harsh W Chadha v. DDIT (9 Taxmann.com 1) — Cited in 23 Judgments | BharatTax