ITO v. Premanand

25 SOT 11Income Tax Appellate Tribunal2008#2082 most cited

What is ITO v. Premanand authority for?

An income tax addition cannot be sustained if it is based merely on observations or proceedings from other departments (like Sales Tax) without independent verification and enquiry by the Assessing Officer, especially where the assessee has discharged its primary onus and the right to cross-examination has been denied.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2023.

Also referred to as

ITO v. Premanand · Premanand Jodhpur ITAT · 25 SOT 11 · section 147 · assessment based on Sales Tax observations · independent verification by AO · no cross-examination · natural justice · primary onus discharged · borrowed satisfaction

Issues it is cited on

section 147(1)section 147(b)section 147(a)third party informationsection 43canon application of mindsection 40a(2)live linkrejection of books of accountborrowed satisfactionsection 50entry operator

Judgments citing ITO v. Premanand

The Income-Tax Officer -41(2)(2), Mumbai vs. Mr Jaiprakash Dhirajlal Barbhaya, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 475/MUM/2023[2010-2011]Status: DisposedITAT Mumbai12 Jul 2023AY 2010-2011

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon’Bleincome Tax Officer – 41(2)(2) V. Jaiprakash Dhirajlal Barbhaya 301, Mahavir Apartment Room No. 636, 6Th Floor Nahur Road, Sarvodaya Nagar Kautilya Bhavan Mumbai – 400080 Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Agppb9599J (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER Income Tax Officer – 41(2)(2) v. Jaiprakash Dhirajlal Barbhaya 301, Mahavir Apartment Room No. 636, 6th Floor Nahur Road, Sarvodaya Nagar Kautilya Bhavan Mumbai – 400080 Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AGPPB9599J (Appellant) (Respondent) Assessee Represented by : None Department Represented by : Vranda U. Matkari Date of Conclusion of Hearing : 20.04.2023 Date of Pronouncement : 12.07.2023 O R D E R PER S. RIFAUR RAHMAN (AM)…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7214/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 May 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…g IT search and based on that statement additional tax was Imposed under GST without any independent verification. The High Court of Guj. deleted the addition. The decision in case of Jagdamba Trading Co. vs. ITO 16 SOT 66 (Jodh.)(URO)and in case of Premchand 25 SOT 11 Jodhpur (URO) may also be referred holding that based on proceeding before Sales Tax department ,an assessment of income cannot be based. 2.2 No copy of statement provided. No cross examination provided although requested. High Court of Bombay in RW Promotion Pvt. Ltd. 281 CTR 200 Bombay deleted the addition as there was breach of principles for na…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7213/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 May 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…g IT search and based on that statement additional tax was Imposed under GST without any independent verification. The High Court of Guj. deleted the addition. The decision in case of Jagdamba Trading Co. vs. ITO 16 SOT 66 (Jodh.)(URO)and in case of Premchand 25 SOT 11 Jodhpur (URO) may also be referred holding that based on proceeding before Sales Tax department ,an assessment of income cannot be based. 2.2 No copy of statement provided. No cross examination provided although requested. High Court of Bombay in RW Promotion Pvt. Ltd. 281 CTR 200 Bombay deleted the addition as there was breach of principles for na…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7212/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 May 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…g IT search and based on that statement additional tax was Imposed under GST without any independent verification. The High Court of Guj. deleted the addition. The decision in case of Jagdamba Trading Co. vs. ITO 16 SOT 66 (Jodh.)(URO)and in case of Premchand 25 SOT 11 Jodhpur (URO) may also be referred holding that based on proceeding before Sales Tax department ,an assessment of income cannot be based. 2.2 No copy of statement provided. No cross examination provided although requested. High Court of Bombay in RW Promotion Pvt. Ltd. 281 CTR 200 Bombay deleted the addition as there was breach of principles for na…

Kamlesh M. Kanungo, Mumbai vs. Dy CIT, CC-1(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 139/MUM/2021[2009-10]Status: DisposedITAT Mumbai03 Nov 2021AY 2009-10

Bench: Shri Shamim Yahya, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: Shri Rajkumar SinghFor Respondent: Shri Hoshang Booman Irani
Section 143(1)Section 143(3)Section 147Section 271Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

ITO Ward -32(1)(1), Mumbai vs. Hina Arvind Shah, Mumbai

In the result, appeal of the revenue is dismissed

ITA 161/MUM/2021[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Shamim Yahya, Hon'Ble & Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Hoshang Booman Irani
Section 143(1)Section 143(3)Section 147Section 271Section 271(1)(c)

…mt Hina Arvind Shah has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

ITO 22(1)(6), Mumbai vs. Broadcasting Services, Mumbai

In the result, appeal of the revenue is dismissed

ITA 1312/MUM/2020[2009-10]Status: DisposedITAT Mumbai13 Sept 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…oadcasting Services has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

ACIT- Circle- 9(3)(2), Mumbai vs. M/S. Gala Pharma Pvt. Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 6007/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Jul 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Anil ThakkarFor Respondent: Shri T.S. Khalsa
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…dered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the 6 ITA.NO. 6007/MUM/2019 (A.Y: 2009-10) M/s. Glow Pharma Pvt. Ltd., decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

Income Tax Officer-28 (1)(5), Mumbai vs. Ganesh Engineering Workshop, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5773/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Jul 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: NoneFor Respondent: Shri T.S. Khalsa
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…ngineering Workshop has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

ACIT 13 (3)(1) Mumbai, Mumbai vs. Weld Tech Engineers India Private Limited `, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 6027/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: NoneFor Respondent: Shri T.S. Khalsa
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

Dy CIT-9(1)(2), Mumbai vs. M/S Apex Softcell (India) Pvt Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 6272/MUM/2019[2010-11]Status: DisposedITAT Mumbai17 Jun 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Brajendra Kumar
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

Dy CIT-9(1)(2), Mumbai vs. M/S Apex Softcell (India) Pvt Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 6271/MUM/2019[2009-10]Status: DisposedITAT Mumbai17 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Brajendra Kumar
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

Aas Mohammed Khan, Mumbai vs. Income Tax Officer 26(1) (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5985/MUM/2019[2009-10]Status: DisposedITAT Mumbai14 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Brajendra Kumar
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its 6 ITA.NO. 5985/MUM/2019 (A.Y: 2009-10) AAS Mohammed Khan primary onus of showing books…

ITO-20(20)(3), Mumbai vs. Shri Kamrulla Rehatulla Khan, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5737/MUM/2019[2009-10]Status: DisposedITAT Mumbai02 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: NoneFor Respondent: Shri Gurbinder Sign
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis 6 ITA.NO. 5737/MUM/2019 (A.Y: 2009-10) Shri Kamrullah Rehmatulla Khan of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of…

ITO 32 (1)(5), Mumbai vs. Empee Engineering Corporation, Mumbai

In the result, appeals of the revenue are dismissed

ITA 6798/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Mar 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 147Section 271(1)(c)

…gh Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. 6 ITA.NOs. 6797 & 6798/MUM/2019 (A.Ys: 2009-10 & 2010-11) M/s. Empee Engineering Corporation Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

ITO 32 (1)(5), Mumbai vs. Empee Engineering Corporation, Mumbai

In the result, appeals of the revenue are dismissed

ITA 6797/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Mar 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 147Section 271(1)(c)

…gh Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. 6 ITA.NOs. 6797 & 6798/MUM/2019 (A.Ys: 2009-10 & 2010-11) M/s. Empee Engineering Corporation Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

Income Tax Officer, 12(1)(2), Mumbai vs. M/S. Autonum Controls Private Limited, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5660/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Mar 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Michael Jerald
Section 143(3)Section 147Section 271(1)(c)

…by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the 6 ITA.NO. 5660/MUM/2019 (A.Y: 2010-11) M/s. Autonum Controls Pvt. Ltd., decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…

ITO Ward 1, Palghar vs. Shri. Atul Kumar D Shah, Palghar

In the result, appeal of the revenue is dismissed

ITA 5553/MUM/2019[2009-10]Status: DisposedITAT Mumbai09 Mar 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Michael Jerald
Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis 6 ITA.NO. 5553/MUM/2019 (A.Y: 2009-10) Shri Atul Kumar D. Shah of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing…

Income Tax Officer-25(1)(1), Mumbai vs. M/S. Samrat Exports, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5033/MUM/2019[2007-08]Status: DisposedITAT Mumbai05 Mar 2021AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 5033/MUM/2019 (A.Y: 2007-08) Income Tax Officer – 25(1)(1) v. M/s. Samrat Exports Room No. 203, 2nd Floor P No. -17, Unit-13 Kautilya Bhavan, Bandra Kurla Complex Marol Co-operative Indl. Estate Bandra (E), Mumbai -400051 M.V Road, Marol, Andheri(E) Mumbai 400059 PAN: AAKFS8406J (Appellant) (Respondent) Assessee by : None Department by : Shri Vijay Kumar Menon Date of Hearing : 16.02.2021 Date of Pronouncement : 05.03.2021 O R D E R…

Income Tax Officer, Ward-3(3), Thane vs. M/S. Shr Industries, Thane

In the result, appeals of the revenue are dismissed

ITA 5013/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Mar 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…thout purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where the assessee has discharged its primary onus of showing books of account, payment by way of account payee cheque and pr…