Homi Jhangir Gheesta v. CIT

41 ITR 135Supreme Court of India1961#3324 most cited

What is Homi Jhangir Gheesta v. CIT authority for?

In cases relying on circumstantial evidence, the totality of circumstances must be considered, and their combined effect is determinative of whether an act is proved.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2025.

Also referred to as

Homi Jhangir Gheesta v. CIT · 41 ITR 135 · Supreme Court · totality of circumstances · circumstantial evidence · proof of act · CIT(A) deletion of addition · revenue appeal

Issues it is cited on

abatement of assessmentsection 65bstatement under section 132(4)retracted statementbeneficial ownerpanchnamasection 271(1)(b)section 153bchildsection 90penalty u/s 271(1)(c)colourable device

Judgments citing Homi Jhangir Gheesta v. CIT

INCOME TAX OFFICER, WARD 4(1), RAIPUR vs. BHAGYAARNA GEMS AND JEWELLERY PRIVATE LIMITED, KOLKATA

ITA 12/RPR/2021[2012-13]Status: DisposedITAT Raipur31 Jan 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.12/Rpr/2021 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR &
Section 143(3)Section 250(4)Section 68

…ts of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in deleting the addition, thereby without considering and distinguishing the ratio of the judgment of the cases such as Rameshwar Prasad Bagla 68 ITR 653(Allahabad) & Homi Vs CIT 41 ITR 135, 142 by (Supreme Court) wherein it is stated that the totality of circumstances must be considered in a case of circumstantial evidence & the totality of the circumstances has to be taken into consideration and the combined effect of all those circumstances is determinative of the question as to whether or not a particular act is proved?" 7. "Whet…

INCOME TAX OFFICER, WARD 4(1), RAIPUR vs. AVIRAL FINANCE PRIVATE LIMITED,, RAIPUR

In the result, appeal of Revenue is partly allowed for statistical purposes

ITA 13/RPR/2021[2017-18]Status: DisposedITAT Raipur22 Sept 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.13/Rpr/2021 िनधा"रण वष" /Assessment Year: 2017-18 V. Ito-4(1) Aviral Finance Pvt. Ltd. Raipur Ground Floor, Nalghar Chowk, Raipur – 492 001 [Pan: Aabcg 2701 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Praveen Khandelwal & Shri Praveen Goyal, Cas ""थ" की ओर से /Respondent By : Smt. Ila M. Parmar, Cit-D.R. सुनवाई क" तार"ख/Date Of Hearing : 13.07.2023 घोषणा क" तार"ख /Date Of Pronouncement : 22.09.2023

For Respondent: Smt. Ila M. Parmar, CIT-D.R
Section 143(3)Section 250(4)Section 68

…s of law and on facts & circumstances of the case, the Ld. CIT(A) was justified in deleting the addition, thereby without considering and distinguishing the ratio of the judgment of the cases such as Rameshwar Prasad Bagla 68 ITR 653 (Allahabad) & Homi Vs CIT 41 ITR 135, 142 by (Supreme Court) wherein it is stated that the totality of circumstances :: 3 :: must be considered in a case of circumstantial evidence & the totality of the circumstances has to be taken into consideration and the combined effect of all those circumstances is determinative of the question as to whether or not a particular act is proved ?"…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6030/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6029/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6028/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4652/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4651/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4650/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4649/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4648/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4647/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

SH. VIKRAM DHIRANI,NEW DELHI vs. ACIT, NEW DELHI

ITA 4475/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

SH. VIKRAM DHIRANI,NEW DELHI vs. ACIT, NEW DELHI

ITA 4100/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…n respect of the proof of material is far wider than the evidence which is strictly relevant and admissible under the Evidence Act and he may act on material which may not be accepted as evidence in a court of law as held in Homi Jhangir Gheesta vs CIT (1961) 41 ITR 135, 142 (SC), Addl. CIT vs Jay Engineering Works Ltd. (1978) 113 ITR 389, 391 (Del), Vimal Chandra Golecha vs ITO (1982) 134 ITR 119, 130 (Raj). In this view of the matter, the impugned foreign bank statement though obtained from France under exchange of information framework but maintained by the HSBC Private Bank, Dubai headquartered in Geneva, Swi…

INCOME TAX OFFICER, WARD- 3(1), RAIPUR vs. HARSHA RICE MILLS PRIVATE LIMITED, RAIPUR

In the result, both the appeals of the assessee and revenue are allowed for statistical purposes in terms of our aforesaid observations

ITA 170/RPR/2019[2014-15]Status: DisposedITAT Raipur28 Mar 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.156/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.170/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 143(3)Section 250(4)

…nts of law and on facts and circumstances of the case, the Ld. CIT(A) was justified in giving a decision, thereby without considering and distinguishing the ratio of the judgment of the cases such as Rameshwar Prasad Bagla 68 ITR 653 (Allahabad) & Homi Vs CIT 41 ITR 135, 142 by (Supreme Court) wherein it is stated that the totality of circumstances must be considered in a case of circumstantial evidenced and the totality of the circumstances has to be taken into consideration and the combined effect of all those circumstances is determinative of the question as to whether or not a particular act is proved. 9. "Wh…

HARSHA RICE MILLS PRIVATE LIMITED,RAIPUR vs. INCOME TAX OFFICER, WARD- 3(1), RAIPUR

In the result, both the appeals of the assessee and revenue are allowed for statistical purposes in terms of our aforesaid observations

ITA 156/RPR/2019[2014-15]Status: DisposedITAT Raipur28 Mar 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.156/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.170/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer-3(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Harsha Rice Mills Pvt. Ltd. D-22, Sector-5, Devendra Nagar, Raipur (C.G.)-492 001 Pan : Aabch7123H ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: None
Section 143(3)Section 250(4)

…nts of law and on facts and circumstances of the case, the Ld. CIT(A) was justified in giving a decision, thereby without considering and distinguishing the ratio of the judgment of the cases such as Rameshwar Prasad Bagla 68 ITR 653 (Allahabad) & Homi Vs CIT 41 ITR 135, 142 by (Supreme Court) wherein it is stated that the totality of circumstances must be considered in a case of circumstantial evidenced and the totality of the circumstances has to be taken into consideration and the combined effect of all those circumstances is determinative of the question as to whether or not a particular act is proved. 9. "Wh…

ASSISTANT COMMISSIONER OF INCOME TAX-25(3), MUMBAI vs. SPAN ASSOCIATES, MUMBAI

In the result the appeal of the Revenue is dismissed

ITA 4258/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Dec 2022AY 2011-12

Bench: Shri Om Prakash Kant () Before Shri Om Prakash Kant () Before Shri Om Prakash Kant () & Shri Rahul Chaudhary () Shri Rahul Chaudhary () Shri Rahul Chaudhary () Assessment Year: Assessment Year: 2011-12

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. Manish Ajudiya, DR
Section 40A(3)

…the entire scheme has been planned and coordinated by the the view that the entire scheme has been planned and coordinated by the the view that the entire scheme has been planned and coordinated by the firm. In the case of Homi Jehangir Gheesta v. CIT [1961] 41 ITR 135, the firm. In the case of Homi Jehangir Gheesta v. CIT [1961] 41 ITR 135, the firm. In the case of Homi Jehangir Gheesta v. CIT [1961] 41 ITR 135, the Apex Court held that whil Apex Court held that while deciding an issue, the Tribunal can consider e deciding an issue, the Tribunal can consider probabilities properly arising from the facts alleged…

M/S. KOPRAN LTD,MUMBAI vs. DCIT -7(1) , MUMBAI

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

ITA 501/MUM/2022[2014-15]Status: DisposedITAT Mumbai21 Nov 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shrisandeep Singh Karhail, Jm M/S Kopran Ltd. 1St Floor, Parijat House, The Dcit–7(1) 1076, Mumbai Vs. Dr. E Moses Road,Worli, Mumbai-400 018 (Respondent) (Appellant) Pan No. Aaack3202D Assessee By : S/Shri Vijay Mehta & Bhupendra Karkhanis, Ars Revenue By : Shri Tejinder Pal Singh, Dr Date Of Hearing: 23.08.2022 Date Of Pronouncement : 21.11.2022

For Appellant: S/Shri Vijay Mehta &For Respondent: Shri Tejinder Pal Singh, DR
Section 133Section 143Section 68

…dvanced to buttress the claim of purchases, held that ; "Considering the number of coincidences involved in the scheme, we are of the view that the entire scheme has been planned and coordinated by the firm. In the case of Homi Jehangir Gheesta v. CIT [1961] 41 ITR 135, the Apex Court held that while deciding an issue, the Tribunal can consider probabilities properly arising from the facts alleged or proved and by doing so the Tribunal does not indulge in conjectures, surmises or suspicions. The Apex Court expressed a similar view in the case of Sumati Dayal v. CIT [1995] 214 ITR 801 / 80 Taxman 89 (SC) and held…

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