Janki Ram Bahadur Ram v. CIT

57 ITR 21Supreme Court of India1965#1690 most cited

What is Janki Ram Bahadur Ram v. CIT authority for?

The onus is on the Income Tax Department to prove that a particular receipt or amount is taxable and falls under the provisions of the Income-tax Act.

67

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2010 to 2025.

Also referred to as

Janki Ram Bahadur Ram v. CIT · 57 ITR 21 · onus of proof · burden on revenue · taxable receipt · department's onus · Section 143(3) · Section 69C · Section 132 · Section 153A · income tax · proving income.

Sections most often in play

Section 143(3)Section 131Section 133(6)Section 69CSection 10(38)Section 132Section 153ASection 271AAB
Read the full judgment

Issues it is cited on

retraction of statementsection 271aabbogus long term capital gainretracted statementdumb documentstransfer of capital assetshort term capital gainsection 10(38)long term capital gainsloose papersdocuments seizedsection 45

Judgments citing Janki Ram Bahadur Ram v. CIT

I.T.O WD - 44(4), Kolkata vs. Sri Sailesh Jalan, Kolkata

In the result, appeal by the revenue is dismissed

ITA 1880/KOL/2012[2007-08]Status: DisposedITAT Kolkata02 Mar 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] Assessment Year : 2007-08

For Appellant: Sallong Yoden, JCIT, Sr.DRFor Respondent: Shri Mahendra Agarwala, FCA
Section 10(38)Section 142(1)

…of the operation involved. Saroj Kumar Mazumdar Vs. CIT, 37 ITR 242 (SC). (e) No single fact has any decisive significance and the question must depend upon the collective effect of all the relevant materials brought on record. Janki Ram Bahadur Ram Vs. CIT, 57 ITR 21 (SC). 9. The above tests have again been reiterated by the CBDT in its Circular referred to by the AO in the order of assessment. Keeping in mind, the above broad principles, we shall now examine the case of the assessee. The assessee during the previous year had entered into transactions of purchase of shares giving raise to long term capital gain…

DCIT, Circle - 11, Kolkata vs. M/S. Eveready Industries India Ltd., Kolkata

In the result appeal by the revenue is dismissed

ITA 94/KOL/2012[2005-06]Status: DisposedITAT Kolkata03 Feb 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] Assessment Year : 2005-06

For Appellant: MD.Ghayas Uddin, JCIT, Sr.DR
Section 41(1)Section 43B

…y .for the purposes of' business of real estate development and therefore the profit realized on its transfer was not chargeable under the head profits & gains of business. 9.10 The decision of the Supreme Court in the case of Janaki Ram Bahadur Ram Vs. CIT (57 ITR 21) also supports the appellant's claim because the appellant was never engaged in business of dealing in land nor it was a case where assessee after purchasing the land; sub divided it into plots and thereafter sold. On the con /i~ry in the present case the assessee purchased the land in 1971 for setting,! tip a factory. After conducting manufacturin…

DCIT Cen Cir 9, Mumbai vs. Tribhovandas Bhimji Zaveri (Delhi) P.Ltd, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2861/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…s upon the revenue to show that any income has accrued to the assessee, particularly when the assessee is disputing the claim of the revenue. In this regard, a gainful reference may be made to the decision rendered in the case of Janki Ram Bahadur Ram v. CIT (57 ITR 21 SC). In the instant case, the assessing officer is harping upon the admission made in the sworn statement. He has also alleged that the assessee has stopped the search officials to proceed further during the course of search proceedings. We are unable to agree with the said view of the AO simply for the reason that the search has taken place for al…

DCIT Cen Cir 9, Mumbai vs. Tribhovandas Bhimji Zaveri (Delhi) P.Ltd, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2860/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Nov 2015AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…s upon the revenue to show that any income has accrued to the assessee, particularly when the assessee is disputing the claim of the revenue. In this regard, a gainful reference may be made to the decision rendered in the case of Janki Ram Bahadur Ram v. CIT (57 ITR 21 SC). In the instant case, the assessing officer is harping upon the admission made in the sworn statement. He has also alleged that the assessee has stopped the search officials to proceed further during the course of search proceedings. We are unable to agree with the said view of the AO simply for the reason that the search has taken place for al…

Tribhuvandas Bhimji Zaveri (Delhi ) P.Ltd, Mumbai vs. ACIT Cen Cir 9, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2251/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…s upon the revenue to show that any income has accrued to the assessee, particularly when the assessee is disputing the claim of the revenue. In this regard, a gainful reference may be made to the decision rendered in the case of Janki Ram Bahadur Ram v. CIT (57 ITR 21 SC). In the instant case, the assessing officer is harping upon the admission made in the sworn statement. He has also alleged that the assessee has stopped the search officials to proceed further during the course of search proceedings. We are unable to agree with the said view of the AO simply for the reason that the search has taken place for al…

Tribhuvandas Bhimji Zaveri (Delhi ) P.Ltd, Mumbai vs. ACIT Cen Cir 9, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2250/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Nov 2015AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…s upon the revenue to show that any income has accrued to the assessee, particularly when the assessee is disputing the claim of the revenue. In this regard, a gainful reference may be made to the decision rendered in the case of Janki Ram Bahadur Ram v. CIT (57 ITR 21 SC). In the instant case, the assessing officer is harping upon the admission made in the sworn statement. He has also alleged that the assessee has stopped the search officials to proceed further during the course of search proceedings. We are unable to agree with the said view of the AO simply for the reason that the search has taken place for al…

Shimla Cold Storage P.Ltd vs. Income Tax Officer

Appeal is allowed

ITA/137/2009HC Delhi09 Aug 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 143(3)

…ome as business income. 6. The reading of the impugned order of the Tribunal would reflect that the Tribunal first discussed the legal position as stated by the Supreme Court in the case of Janki Ram Bahadur Ram Vs. Commissioner of Income Tax (1965) 57 ITR 21 and culled out the legal principle therefrom by pointing out that such a question is a mixed question of fact and law. If a transaction is related to the business, which is normally carried on by the assessee, though not directly part of it, an intention to launch upon an adventure in the nature of trade may readily be inferred. A simi…