Jaharlal Das v. State of Orissa

3 SCC 27Reported decision1991#17564 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 115BBESection 143(3)Section 133(6)Section 153ASection 46ASection 68Section 142(1)Section 143(2)

Issues it is cited on

assistant directoradmission of additional evidencerule 46asection 115bbedouble taxationundisclosed incomesection 133(6)unexplained cash creditreasonable causeassistant commissionersearch and seizuresection 153

Judgments citing Jaharlal Das v. State of Orissa

Alaina Bullions Private Limited, New Delhi vs. DCIT Central Circle, Ghaziabad

In the result, appeals of the Revenue in ITA No

ITA 916/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

Section 153A

…cannot be allowed to take the place of proof. The revenue authorities have to be watchful and ensure that conjectures and suspicions do not take the place of legal proof. Hon'ble Supreme Court in the case of Jaharlal Das v. State of Orissa, reported in (1991) 3 SCC 27, has observed in para 9 that caution must be borne in mind that in cases depending largely upon circumstantial evidence there is always a danger that the conjecture or suspicion may take the place of legal proof and such suspicion however strong cannot be allowed to take the place of proof. Page 6 of 16 ITA Nos.1460, 1461 and 916/Del/2023 6.19 L…

ACIT, Central Circle, Ghaziabad vs. Alaina Bullions Private Limited, Meerut

In the result, appeals of the Revenue in ITA No

ITA 1461/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

Section 153A

…cannot be allowed to take the place of proof. The revenue authorities have to be watchful and ensure that conjectures and suspicions do not take the place of legal proof. Hon'ble Supreme Court in the case of Jaharlal Das v. State of Orissa, reported in (1991) 3 SCC 27, has observed in para 9 that caution must be borne in mind that in cases depending largely upon circumstantial evidence there is always a danger that the conjecture or suspicion may take the place of legal proof and such suspicion however strong cannot be allowed to take the place of proof. Page 6 of 16 ITA Nos.1460, 1461 and 916/Del/2023 6.19 L…

ACIT, Central Circle, Ghaziabad vs. Alaina Bullions Private Limited, Meerut

In the result, appeals of the Revenue in ITA No

ITA 1460/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

Section 153A

…cannot be allowed to take the place of proof. The revenue authorities have to be watchful and ensure that conjectures and suspicions do not take the place of legal proof. Hon'ble Supreme Court in the case of Jaharlal Das v. State of Orissa, reported in (1991) 3 SCC 27, has observed in para 9 that caution must be borne in mind that in cases depending largely upon circumstantial evidence there is always a danger that the conjecture or suspicion may take the place of legal proof and such suspicion however strong cannot be allowed to take the place of proof. Page 6 of 16 ITA Nos.1460, 1461 and 916/Del/2023 6.19 L…

Deven Chaudhry, Mathura vs. Deputy Commissioner of Income Tax, Circle-1(3)(1), Mathura

In the result, appeal filed by the assessee is allowed

ITA 8/AGR/2025[2017-18]Status: DisposedITAT Agra29 Dec 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 115BSection 131Section 143(2)Section 69A

…ever so strong cannot be allowed to take the place of proof. The Court has to be watchful and ensure that conjectures and suspicions do not take the place of legal proof. Hon'ble Supreme Court in the case of Jaharlal Das v. State of Orissa, reported in (1991) 3 SCC 27, has observed in para 9 that caution must be borne in mind that in cases depending largely upon circumstantial evidence there is always a danger that the conjecture or suspicion may take the place of legal proof and such suspicion however strong cannot be allowed to take the place of proof. 22. Ground of Appeal No. 4 is directed against the action o…

Sudhir Chaudhry, Mathura vs. Dc/Ac Circle 1(3)(1), Mathura

In the result, appeal filed by the assessee is allowed

ITA 246/AGR/2025[2017-18]Status: DisposedITAT Agra29 Dec 2025AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 115BSection 131Section 143(2)Section 69A

…ever so strong cannot be allowed to take the place of proof. The Court has to be watchful and ensure that conjectures and suspicions do not take the place of legal proof. Hon’ble Supreme Court in the case of Jaharlal Das v. State of Orissa, reported in (1991) 3 SCC 27, has observed in para 9 that caution must be borne in mind that in cases depending largely upon circumstantial evidence there is always a danger that the conjecture or suspicion may take the place of legal proof and such suspicion however strong cannot be allowed to take the place of proof. 22. Ground of Appeal No. 4 is directed against the action o…

Jaharlal Das v. State of Orissa (3 SCC 27) — Cited in 5 Judgments | BharatTax