Hirasing and Co. v. CIT (HP)

230 ITR 791Reported decision#8887 most cited

What is Hirasing and Co. v. CIT (HP) authority for?

An addition made by the Assessing Officer on the basis of an assessee's admission during a search operation is justified. The Assessing Officer can apply Section 69 for unexplained investments when the source of funds cannot be substantiated.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Hirasing and Co. v. CIT · 230 ITR 791 · admission by assessee · undisclosed income · Section 69 · unexplained investment · search operation · confession · addition justified

Sections most often in play

Section 133ASection 143(2)Section 250Section 69

Judgments citing Hirasing and Co. v. CIT (HP)

Harsh Deep Burman, Nawada vs. Ac/Dc, Ac/Dc Circle Two

In the result, appeal of the assessee is dismissed

ITA 501/PAT/2025[2016-17]Status: DisposedITAT Patna04 Feb 2026AY 2016-17

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: Shri Vimlesh Kumar, AdvFor Respondent: Sh. Manab Adak, JCIT
Section 133Section 133ASection 139(1)Section 143(2)Section 250Section 69

…e bank account. During the course of deposition, Mr. Harshdeep Burman simply accepted that the money advance for the land is actual his undisclosed income. The judicial pronouncement held by the Hon’ble High Court as the case of Hira Singh and Co. Vs. CIT(HP) 230 ITR 791, wherein the Hon’ble High Court held that addition made on the basis of admission by the assessee is justified. He further noted that the assessee is engaged in the business of jewellery and most of the transactions are routed through cash and the assessee is unable to prove the source of money for investment in land and building. The assessee fa…

M/S Paramount Impex, Ludhiana vs. Assistant Commissioner of Income Tax, Ludhiana

The appeal of the assessee is allowed

ITA 1097/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Jun 2020AY 2013-14
For Appellant: Shri Gaurav Sharma, CAFor Respondent: Shri Rajesh Dhaneshta, ACIT
Section 143(3)Section 145(3)Section 250(6)

…any other matter relevant for any proceedings under the Act. The only condition is that the statement should be voluntary and should not be obtained through coercion or intimidation. Still further, it has been held in the case of Hira Singh & Co. vs. CIT (HP) 230 ITR 791 that addition made on the basis of such admission by assessee is justified. From the said statements recorded the AO observed that the valuation is not based on any costing but is just to maintain a certain GP ratio and is arrived at by backward calculation from the GP of the previous year. Thus the value of stock shown by the appellant in the b…

DCIT, Salem vs. Shri P. Anbazhagan, Komarapalayam

ITA 2183/CHNY/2013[2001-02]Status: DisposedITAT Chennai31 Jan 2017AY 2001-02

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

P.Anbazhagan, Komarapalayam vs. DCIT, Salem

ITA 2179/CHNY/2013[2006-07]Status: DisposedITAT Chennai31 Jan 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

A. Jothimani, Komarapalayam vs. DCIT, Salem

ITA 2178/CHNY/2013[2006-07]Status: DisposedITAT Chennai31 Jan 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

A. Jothimani, Komarapalayam vs. DCIT, Salem

ITA 2177/CHNY/2013[2005-06]Status: DisposedITAT Chennai31 Jan 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

A. Jothimani, Komarapalayam vs. DCIT, Salem

ITA 2176/CHNY/2013[2004-05]Status: DisposedITAT Chennai31 Jan 2017AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

A. Jothimani, Komarapalayam vs. DCIT, Salem

ITA 2175/CHNY/2013[2003-04]Status: DisposedITAT Chennai31 Jan 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

A. Jothimani, Komarapalayam vs. DCIT, Salem

ITA 2174/CHNY/2013[2002-03]Status: DisposedITAT Chennai31 Jan 2017AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

Shri Anburaj Exports, Komarapalayam vs. DCIT, Salem

ITA 2173/CHNY/2013[2006-07]Status: DisposedITAT Chennai31 Jan 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

Shri Anburaj Exports, Komarapalayam vs. DCIT, Salem

ITA 2172/CHNY/2013[2005-06]Status: DisposedITAT Chennai31 Jan 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Shreekanth, JCIT
Section 132Section 153CSection 68

…urther the CIT (Appeals) by placing reliance on the order of this Tribunal in the case of Shri S. Selvaraj in ITA Nos.1258 to 1264 deleted the addition. Placing the reliance on the judgment of the Himachal Pradesh High Court in Hirasing and Co. Vs. CIT (HP) 230 ITR 791, the Ld. D.R., submitted that addition can be made on the basis of the admission made by the assessee, when the assessee made a confession during the course of search operation. The CIT (Appeals) can still retain the addition made by the Assessing Officer. Referring to the judgment of the Kerala High Court in Pullangode Rubber Produce Co. Ltd.…

Surendra Kumar Banka, Kolkata vs. ACIT, Circle-39, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2040/KOL/2014[2010-2011]Status: DisposedITAT Kolkata04 Oct 2016AY 2010-2011

Bench: Shri P.M. Jagtap

…that the valuation made during survey was acceptable to him for more than six months. Such a behaviour actually amounts to admission by the appellant of the valuation and additions made on the basis of admissions are justified (Hira Singh & Co. -vs- CIT (HP) 230 ITR 791). Under these circumstances, I am not prepared to accept retraction made by the Appellant while filing the return of income. The addition to the extent of Rs.3,08,369/- made by the A.O. is confirmed”. I.T.A. No. 2040/KOL./2014 Assessment year: 2010-2011 Page 4 of 5 Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred thi…