InCIT v. Supriya Enterprises

232 ITR 887High Court#15379 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 132Section 142(1)Section 143(3)Section 145(3)Section 153ASection 153CSection 234ASection 234B

Issues it is cited on

section 292ccsection 136warrant of authorisationsection 142(2)percentage completion methodsection 48section 132(4a)section 69bsection 292cinterest u/s 234asection 292section 145(3)

Judgments citing InCIT v. Supriya Enterprises

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…t of sale price agreed with the buyers. The sale agreement is a registered documents and cannot be discarded, while the rough noting are not a registered documents those are only estimation which has been done for only estimation.InCIT v/s Supriya Enterprises 232 ITR 887(Ker). Where It has been held that the registered documents reflect the price of the land is a piece of evidence which cannot be discarded. The ordinary rule is that apparent state of affairs is real unless contrary is proved and the burden of proving the contrary lies on the person who assessed/alleged it Kindly refer Daulat Ram Rawat Mull 87 ITR…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1 Udaipur, Udaipur

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

…t of sale price agreed with the buyers. The sale agreement is a registered documents and cannot be discarded, while the rough noting are not a registered documents those are only estimation which has been done for only estimation.InCIT v/s Supriya Enterprises 232 ITR 887(Ker). Where It has been held that the registered documents reflect the price of the land is a piece of evidence which cannot be discarded. The ordinary rule is that apparent state of affairs is real unless contrary is proved and the burden of proving the contrary lies on the person who assessed/alleged it Kindly refer Daulat Ram Rawat Mull 87 ITR…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT- Central Circle-1 Udiapur, Udaipue

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

…t of sale price agreed with the buyers. The sale agreement is a registered documents and cannot be discarded, while the rough noting are not a registered documents those are only estimation which has been done for only estimation.InCIT v/s Supriya Enterprises 232 ITR 887(Ker). Where It has been held that the registered documents reflect the price of the land is a piece of evidence which cannot be discarded. The ordinary rule is that apparent state of affairs is real unless contrary is proved and the burden of proving the contrary lies on the person who assessed/alleged it Kindly refer Daulat Ram Rawat Mull 87 ITR…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…t of sale price agreed with the buyers. The sale agreement is a registered documents and cannot be discarded, while the rough noting are not a registered documents those are only estimation which has been done for only estimation.InCIT v/s Supriya Enterprises 232 ITR 887(Ker). Where It has been held that the registered documents reflect the price of the land is a piece of evidence which cannot be discarded. The ordinary rule is that apparent state of affairs is real unless contrary is proved and the burden of proving the contrary lies on the person who assessed/alleged it Kindly refer Daulat Ram Rawat Mull 87 ITR…

ACIT, Udaipur vs. M/S. Ankit Chirag Developers Pvt. Ltd., Udaipur

ITA 295/JODH/2016[2012-13]Status: DisposedITAT Jodhpur17 Dec 2018AY 2012-13

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav & A.C.I.T., Vs. M/S Ankit Chirag Developers Pvt. Central Circle-1, Ltd., Udaipur. 54-55, Rajdeep, New Fatehpura, Udaipur. Pan No. Aagca 9897 C

Section 132ASection 254(2)

…t about the sale price of lands he could have made independent inquiry. The assessee has discharged onus lie upon him by producing the copies of sale deed. Now the onus was lies upon the revenue to disprove the same. 3.2 In case of CIT v/s Supriya Enterprises 232 ITR 887(Ker). It has been held that the registered documents reflect the price of the land is a piece of evidence which cannot be discarded. The ordinary rule is that apparent state of affairs is real unless contrary is proved and the burden of proving the contrary lies on the person who assessed/alleged it Kindly refer Daulat Ram Rawat Mull 87 ITR 349 (…

ACIT, Udaipur vs. M/S. Ankit Chirag Developers Pvt. Ltd., Udaipur

ITA 180/JODH/2016[2011-12]Status: DisposedITAT Jodhpur17 Dec 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav & A.C.I.T., Vs. M/S Ankit Chirag Developers Pvt. Central Circle-1, Ltd., Udaipur. 54-55, Rajdeep, New Fatehpura, Udaipur. Pan No. Aagca 9897 C

Section 132ASection 254(2)

…t about the sale price of lands he could have made independent inquiry. The assessee has discharged onus lie upon him by producing the copies of sale deed. Now the onus was lies upon the revenue to disprove the same. 3.2 In case of CIT v/s Supriya Enterprises 232 ITR 887(Ker). It has been held that the registered documents reflect the price of the land is a piece of evidence which cannot be discarded. The ordinary rule is that apparent state of affairs is real unless contrary is proved and the burden of proving the contrary lies on the person who assessed/alleged it Kindly refer Daulat Ram Rawat Mull 87 ITR 349 (…

InCIT v. Supriya Enterprises (232 ITR 887) — Cited in 6 Judgments | BharatTax