Income Tax, Patiala-II v. Sham Lal

127 ITR 816High Court1981#11037 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 133ASection 149Section 151Section 68Section 10(38)

Issues it is cited on

income escaping assessmentdocuments seizedtangible materialreopening of assessmentescapement of incomereason to believeassistant commissionernotice under section 148genuineness of the transactionsection 153csalarysection 69a

Judgments citing Income Tax, Patiala-II v. Sham Lal

Lasco Chemie Private Limited, Delhi vs. Income Tax Officer, Ward-15(2), New Delhi, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 149Section 151Section 250

…v. Sales Tax Tribunal: 167 ITR 498 (SC) - CIT v. Pradeep Kumar Gupta: 207 CTR 115 (Del) - Sona Electric Company v. CIT: 152 ITR 507 (Del) - CIT v. Eastern Commercial: 210 ITR 103, 110 (Cal) - P.S. Abdul Majeed v. STO 209 ITR 821. 823 (Ker) - CIT v. Sham Lal: 127 ITR 816 (P&H) P a g e | 21 Lasco Chemie (P) Ltd. (AY 2012-13) - Mukand Singh and Sons v. Presiding Officer: 107 STC 300 (P&H) - Anupam Agencies v. State of Punjab: 98 STC 338 (P&H) - Prakash Chand Mehta v. CIT: 220 ITR 277, 279 (MP) - CTT v. D.M.Doshi: 239 ITR 315 (Guj) - Amarjit Singh Bakshi (HUF): 263 ITR (AT) 75 (Del) (TM) @ 151 - Mahes Gulabrai Jos…

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013
For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…ACED (1980) 126 ITR 356 (Ker); A Sociedade de Fomento Industrial Pvt. Ltd. v. Lahiri (KC) (1983) Tax LR 2664 (Goa); MallappaKallappaUgare v. Ag ITO (1973) 91 ITR 529 (Mys); State Bank of Patiala v Union of India (1973) 91 ITR 630 (P&H); CIT v Sham Lal (1981) 127 ITR 816 (P&H); Jai Prakash Singh v CIT (1978) 111 ITR 507 (Gau); Thomakutty (MO) v CIT (1958) 34 ITR 501 (Ker); Koyammankutty v ITO (1965) 58 ITR 871 (Ker); Menon (TCN) v ITO (1974) 96 ITR 148 (Ker.). As we understand and as appears from the assessment order that no proper independent inquiries were carried out by ld. AO to controvert the direct material…

M/S Deeps Special Steels Limited, Ludhiana vs. DCIT, Circle-1, Alwar

ITA 1016/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Aug 2025AY 2015-16

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Rajendra Ojha, CIT
Section 115JSection 142(1)Section 143(1)Section 50C

…eeps Special Steels Ltd., Ludhiana. Ludhiana vs. Prem Pal Gandhi reported in ITA No. 95- 2017 (O&M) wherein it has held that; 10. Kishan Chand Chellaram Vs. CIT, (1980) 125 ITR 713 Material collected 50-88 50,55 (SC) behind the back 11. CIT v. Sham Lal [1981] 127 ITR 816 (Punj. &Har.); of the assessee 89-90 90 cannot be used 12. Meenu Goel vs. ITO in ITA No. 6235/Del/2017 91-98 97 against him 13 Smt. Shikha Dhawan, Vs. ITO ITA No.3035/Del/2018 99-114 113-114 unless the assessee has been allowed a chance to rebut the same. 14 CIT vs. Lavanya Land Pvt. Ltd. [2017] 83taxmann.com 115-125 115,124 161 (Bom) In absence…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

Maninder Singh, Kala Amb Road, Naraingarh vs. Income Tax Officer Ward-5, Income Tax Officer, Ambala Cantt

In the result, the appeal of the assessee is allowed

ITA 3/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh31 Dec 2024AY 2011-12

Bench: Or At The Time Of Hearing Of Case.

For Appellant: Shri Rohit Goel, C.AFor Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 143(2)Section 147Section 148

…Benches in case of Baljit Kaur w/o Gurdev Singh Vs. ITO (in ITA No. 816/Chd/2019 dt. 09/04/2021) and in case of the Hon’ble Punjab and Haryana High Court in case of CIT Vs. Jawahar Lal Oswal (2016) 382 ITR 453 (P&H) and in case of CIT, Patiala II Vs. Sham Lal 127 ITR 816 (P&H). 8. Per contra, the ld DR has taken us through the findings of the lower authorities and has vehemently argued the matter. 9. I have heard the rival contentions and purused the material available on record. A similar matter came up for consideration recently before the Chandigarh Benches, where the undersigned was one of the party, in case…

Rajesh Khanna, Neelkanth Plywood, Yamunanagar vs. Income Tax Officer, Ward-3, Yamunanagar

In the result, the assessee's appeal in ITA

ITA 62/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Aug 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT Sr.DR
Section 148Section 69A

…to believe, so that the assessee may file proper objections opposing the re-opening of the assessment. It was held that the non-supply of the material was sufficient to vitiate the proceedings. 25.3 In “Commissioner of Income Tax, Patiala-II Vs Sham Lal”, 127 ITR 816 (P&H), the Hon'ble jurisdictional High Court held that the finding of the Tribunal that the Revenue could not place reliance on the material which was brought on record at the back of the assessee, was un-exceptional; that the assessee is, in law, entitled to rebut the material placed before him if he so chooses and any material placed on t…

Income Tax Officer, Yamuna Nagar vs. Rajesh Khanna, Yamuna Nagar

In the result, the assessee's appeal in ITA

ITA 230/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh19 Aug 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Goel, CAFor Respondent: Shri Dharam Vir, JCIT Sr.DR
Section 148Section 69A

…to believe, so that the assessee may file proper objections opposing the re-opening of the assessment. It was held that the non-supply of the material was sufficient to vitiate the proceedings. 25.3 In “Commissioner of Income Tax, Patiala-II Vs Sham Lal”, 127 ITR 816 (P&H), the Hon'ble jurisdictional High Court held that the finding of the Tribunal that the Revenue could not place reliance on the material which was brought on record at the back of the assessee, was un-exceptional; that the assessee is, in law, entitled to rebut the material placed before him if he so chooses and any material placed on t…

ACIT, Sangrur vs. M/S Aggarsain Fibres Ltd., Samana

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

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR
Section 143(1)Section 145(3)

…1 आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 829/Chd/2016 "नधा"रण वष" / Assessment Year : 2011-12 The Asst. CIT M/s Aggarsain Fibres Ltd. बनाम Circle, Sangrur Bhawanigarh Road, Samana "थायी लेखा सं./PAN NO: AAFCA4005P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Arvind Sudarshan, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 11…

DCIT, Jaipur vs. Shri Prateek Kothari, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 552/JPR/2017[2013-14]Status: DisposedITAT Jaipur10 Nov 2017AY 2013-14

Bench: The Hon’Ble High Court.”

For Appellant: Shri Vijay Goyal (CA)For Respondent: Prithviraj Meena (Addl. CIT) fu/kZkfjrh dh vksj ls@
Section 132(4)Section 68

…CED (1980) 126 ITR 356 (Ker); A Sociedade de Fomento Industrial Pvt. Ltd. v. Lahiri (KC) (1983) Tax LR 2664 (Goa); Mallappa Kallappa Ugare v. Ag ITO (1973) 91 ITR 529 (Mys); State Bank of Patiala v Union of India (1973) 91 ITR 630 (P&H); CIT v Sham Lal (1981) 127 ITR 816 (P&H); Jai Prakash Singh v CIT (1978) 111 ITR 507 (Gau); Thomakutty (MO) v CIT (1958) 34 ITR 501 (Ker); Koyammankutty v ITO (1965) 58 ITR 871 (Ker); Menon (TCN) v ITO (1974) 96 ITR 148 (Ker.). e) Apart from the confirmation of the party the assessee has submitted following documents in support of genuineness of loan taken from this party: - i) Co…

Income Tax, Patiala-II v. Sham Lal (127 ITR 816) — Cited in 9 Judgments | BharatTax