Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors. v. ITO &Ors.

159 TTJ 182Income Tax Appellate Tribunal2014#5964 most cited

What is Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors. v. ITO &Ors. authority for?

The ruling clarifies that when assessing income, the Assessing Officer (AO) must demonstrate that the income in question truly pertains to the assessee.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

Jamnadevi Agarwal · Income Tax Act · onus of proof · income pertains to assessee · Assessing Officer duty · evidence · income identification

Judgments citing Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors. v. ITO &Ors.

D.C.I.T., Circle-1, Dibrugarh vs. Vinod Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Pramod Kumar Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Sheetal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Madan Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Ravi Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Vinay Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle- 1, Dibrugarh vs. Vishal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle- 1, Dibrugarh vs. Bhagwati Devii Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle- 1, Dibrugarh vs. Meenakshi Bamalwa Soni, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle- 1, Dibrugarh vs. Usha Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa (HUF), Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…H 535 Mum Trib (xii) CIT Vs. Anirudh Narayan Agrawal (2013) 84 CCH 28 (All) (xiii) CIT Vs. Smt. Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors Vs. ITO &Ors (2017) 50 CCH 53 Mum Trib (xv) Smt. Smita P. Patil&Ors. Vs. ACIT (2014) 159 TTJ 182 (Pune) (xvi) ACIT Vs. Kamal Kumar S. Agarwal (Indl) &Ors: (2010) 113 TTJ 818 (Nag Trib) (xvii) CIT v. ShreevashiGanguli (ITA No. 196 of 2012) (Cal HC) (xviii) CIT v. Bhagwati Prasad Agarwal in (No. 22 of 2009, dt. 29-4- 2009) (Cal HC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (xix) CIT v. Lakshmangarh Estate & Trading Co. Limited…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR

Section 10(38)Section 143Section 153ASection 250Section 68

…Retraction of the original statement to the appellant at the assessment stage for rebuttal. Frequent retraction has definitely undermined the credibility of statement and appears motivated….‖ xxi. Similarly in the case of Smt. Smita P. Patil Vs. ACIT, (2014) 159 TTJ 182 (pages 316-336 of PB-5), the Hon‘ble ITAT, Pune Bench w.r.t evidentiary value of witness indulging in double speaking and taking vacillating stands referring to the order of Hon‘ble Mumbai ITAT in Jafferali K Rattonsey Vs. DCIT Mumbai ITA No. 5068/M/2009 dt. 25.01.2012 held as under: ―27. In the case of Jafferali K Rattonsey (supra), the identic…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR

Section 10(38)Section 143Section 153ASection 250Section 68

…Retraction of the original statement to the appellant at the assessment stage for rebuttal. Frequent retraction has definitely undermined the credibility of statement and appears motivated….‖ xxi. Similarly in the case of Smt. Smita P. Patil Vs. ACIT, (2014) 159 TTJ 182 (pages 316-336 of PB-5), the Hon‘ble ITAT, Pune Bench w.r.t evidentiary value of witness indulging in double speaking and taking vacillating stands referring to the order of Hon‘ble Mumbai ITAT in Jafferali K Rattonsey Vs. DCIT Mumbai ITA No. 5068/M/2009 dt. 25.01.2012 held as under: ―27. In the case of Jafferali K Rattonsey (supra), the identic…

ITO 32(3)(1), Mumbai vs. Ramchand M. Raimalani (HUF), Mumbai

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

ITA 5325/MUM/2016[2007-08]Status: DisposedITAT Mumbai26 Oct 2017AY 2007-08

Bench: Shri R.C.Sharma, Am Ito 32(3)(1) Vs. Shri Ramchand M. Room No.107, 1St Floor Raimalani (Huf) Aayakar Bhavan Flat No.1303, Building M.K. Road No.3, Raheja Classique, Mumbai – 400 020 New Link Road, Oshiwara Andheri (W) Mumbai – 400 053 Pan/Gir No. Aakhr5279P Appellant) .. Respondent)

…. Reference is made to order of ITAT Mumbai in the case of Jaffarali K. Rattansoy (2012)53 SOT 220 (Mum), order of ITAT Jaipur in the case of ITO v. Smt Meera Vaid (2015)154 ITD 128 (Jaipur) and order of ITAT Pune in the case of Smt Smita Patil v. ACIT (2014) 159 TTJ 182 (Pune). After considering the totality of facts and various judicial decision and also after considering my Ld. Predecessor's order in the related case I have come to a conclusion that addition of Rs.34,06,682/- and 3 Shri Ramchand M. Raimalani (HUF) Rs.1,70,334/- is uncalled for and the same are deleted. Grounds of appeal nos. 1,2 & 3 are allow…

Jamnadevi Agarwal &Ors (2010) 328 ITR 656 (Mum) (xiv) Kamala Devi S. Doshi&Ors. v. ITO &Ors. (159 TTJ 182) — Cited in 19 Judgments | BharatTax