ITO v. T. Abdul Majeed

169 ITR 440High Court1988#3449 most cited

What is ITO v. T. Abdul Majeed authority for?

The presumption of truth of contents of seized books under section 132(4A) of the Income-tax Act is a factual presumption that can be rebutted and is discretionary, not mandatory.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2008 to 2025.

Also referred to as

ITO v. T. Abdul Majeed · 169 ITR 440 · section 132(4A) · section 114 Evidence Act · presumption of truth · seized books · rebuttal of presumption · discretionary presumption · factual presumption

Sections most often in play

Section 131Section 132Section 142(1)Section 143(2)Section 153ASection 292CSection 69CSection 119

Issues it is cited on

illegal paymentsection 65b(4)section 114explanation to section 37prohibited by lawweighted deductionsection 35(2ab)section 65bsection 65section 131(1a)survey under section 133asection 132(4a)

Judgments citing ITO v. T. Abdul Majeed

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested." As to the nature of the presumption, the Kerala High Court, in ITO v. T. Abdul Majeed [1988] 169 ITR 440, held as follows (page 444) : "It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors, to decide…

Lalita Anup Anand, Mumbai vs. ITO WD 21(2)(2), Mumbai

The appeal of the assessee is allowed

ITA 7415/MUM/2016[2012-13]Status: DisposedITAT Mumbai01 May 2017AY 2012-13

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2012-13 Smt. Lalita Anup Anand, Income Tax Officer 337, Ashish Indl. Estate, Ward-21(2)(2), बनाम/ Gokhale Road, Room No.111, 1St Floor, Vs. Dadar (West), Piramal Chambers, Parel, Mumbai-400028 Mumbai-400012 Pan No.Aadpa1527B (राज"व /Revenue) ("नधा"रती /Assessee)

…n, the Rajasthan High Court relied upon an earlier decision rendered by it in CIT vs. S.M.S. Investment Corporation (1988) 73 CTR (Raj) 184 : (1988) 173 ITR 393 (Raj). 26 Lalita anup Anand 11. Even in ITO vs. T. Abdul Majeed (1987) 64 CTR (Ker) 266 : (1988) 169 ITR 440 (Ker) it has been held as follows : "It is true that s. 132(4A) of the Act enables the Court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the Court, depending upon other factors, to deci…

CIT vs. Indeo Airways Pvt Ltd

ITA/1620/2010HC Delhi31 Aug 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 158B

…ITA-1620 & 1622/2010 Page 1 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.08.2012 PRONOUNCED ON: 31.08.2012 + ITA 1620 & 1622/2010, C.M. NO. 18588/2010 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel. versus INDEO AIRWAYS PVT. LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: MR. J…

CIT vs. Indeo Airways Pvt. Ltd

ITA-1620/2010HC Delhi31 Aug 2012
Section 158B

…ITA-1620 & 1622/2010 Page 1 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.08.2012 PRONOUNCED ON: 31.08.2012 + ITA 1620 & 1622/2010, C.M. NO. 18588/2010 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel. versus INDEO AIRWAYS PVT. LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: MR. J…

CIT vs. Indeo Airways Pvt Ltd

ITA - 1620 / 2010HC Delhi31 Aug 2012
Section 158B

…ITA-1620 & 1622/2010 Page 1 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON: 21.08.2012 PRONOUNCED ON: 31.08.2012 + ITA 1620 & 1622/2010, C.M. NO. 18588/2010 CIT ..... Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Puneet Gupta, Jr. Standing Counsel. versus INDEO AIRWAYS PVT. LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. CORAM: MR. J…

Commissioner of Income Tax vs. Ved Prakash Choudhary

ITA/903/2007HC Delhi19 Feb 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

Section 132Section 69

…Court relied upon an earlier decision rendered by it in Commissioner of Income Tax v. S.M.S. Investment Corporation, [1988] 173 ITR 393. 11. Even in Income Tax Officer, B-Ward, Ernakulam v. T. Abdul ITA No.903/2007 Page 5 of 6 Majeed, [1988] 169 ITR 440, it has been held as follows: - “It is true that section 132(4A) of the Act enables the court to presume the truth of the contents of such books. However, it is a presumption which can be rebutted. Moreover, the presumption envisaged therein is only a factual presumption. It is in the discretion of the court, depending upon other factors…