(iv) DCIT v. Mahendra Ambalal Patel

40 DTR 243High Court2010#5527 most cited

What is (iv) DCIT v. Mahendra Ambalal Patel authority for?

No addition can be made based solely on a third party's statement without corroborative evidence, especially when the assessee is denied cross-examination.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

DCIT v. Mahendra Ambalal Patel · section 131 · section 140 · section 292c · documents seized · third party statement · corroborative evidence · cross examination · natural justice · unexplained expenditure

Issues it is cited on

section 127(2)section 140section 292cmiscellaneous applicationappeal before cit(a)section 158documents seizedunexplained expendituresection 132aaccommodation entrysection 28section 131

Judgments citing (iv) DCIT v. Mahendra Ambalal Patel

DCIT 5(1), Indore vs. Shri Mahesh Banasal, Indore

In the result both the appeals of the Revenue and Assessee

ITA 499/IND/2018[10-11]Status: DisposedITAT Indore29 Jul 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11 The Deputy Commissioner Of Vs. Shri Mahesh Bansal, Income Tax 5(1), 44, Manish Bagh, Indore Agrawal Nagar, Indore

Section 132Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

…ng judgments; a) Pr. CIT V/s Pukhraj Soni Appeal No. ITA 53 of 2017 (MP) order dated 06.02.19. b) K. P. Varghese Vs. ITO, (1981) 131 ITR 597 (S.C.), c) Addl. CIT Vs. Miss. Lata Mangeshkar (1974) 97 ITR 696 (Bom.). d) Dy. CIT Vs. Mahendra Ambalal Patel (2010) 40 DTR 243 (Guj). e) Heirs & L.Rs of Late Laxman Bhai S. Patel V s.CIT (2008) 327 ITR 290 (Guj). f) Chiranji Lal Steel Rolling Mills Vs. CIT (1972) 84 ITR 222 Mahesh Bansal ITA No.499/2018 & C.O.No.10/Ind/2019 (P&H): g) CIT Vs. Naresh Khattar (HUF) (2003) 261 ITR 664 (Del). h) Kamta Prasad Dwivedi Vs. ACIT (2018) 33 ITJ 565 (Inodre-Trib.) 7. Per contra Ld.…