What is Kale Khan Mohammad Hanif v. CIT authority for?

The assessee bears the onus of proving the source and nature of any sum of money or receipt found to have been received by them. If the assessee fails to satisfactorily explain the receipt, the Income-tax Officer is entitled to treat it as taxable income.

How many judgments cite Kale Khan Mohammad Hanif v. CIT?

581 judgments on BharatTax cite Kale Khan Mohammad Hanif v. CIT (50 ITR 1), spanning 2009 to 2026.

Which sections of the Income Tax Act does Kale Khan Mohammad Hanif v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 115BBE, Section 69A, Section 147, Section 142(1).

Kale Khan Mohammad Hanif v. CIT (50 ITR 1)

Shri Prince Rai, Damoh vs. Income Tax Officer, Damoh

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021

Section 143(3)Section 250(6)

…is the case for sec. 68, whereby an unexplained credit in the asseessee’s accounts is deemed as income, and which was upheld by the Courts even in the absence of a codified law, i.e., under the 1922 Act. Refer, inter alia, Kale Khan Mohd. Hanif v. CIT [1963] 50 ITR 1 (SC), a decision by a larger Bench of the Apex Court affirming the decision by the Hon’ble jurisdictional High Court. It stands explained therein that the onus of proving the source of money found to have been received by the assessee is on him. A credit entry/s in his accounts is by itself a proof of the assessee being in receipt of taxable income,…

Vinayak Mhatre, Mumbai vs. Pr. CIT - 26, Mumbai

ITA 2561/MUM/2019[2010-11]Status: DisposedITAT Mumbai20 Jul 2021AY 2010-11

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita Nos.2559 To 2562/Mum/2019 (Assessment Years: 2008-09 To 2011-12) M/S Vinayak Mhatre Pr. Cit-26 Flat No. B/10, Navsahjivan Chs Vs. 4Th Floor,C-10, Ltd, Shiv Srushti, Kurla (East), Pratyaksha Kar Bhawan, Mumbai 400 024 Bandra Kurla Complex, Bandra East, Mumbai – 400 051

For Appellant: Shri Mani Jain, A.RFor Respondent: Shri Kipgen,, D.R

Section 143(1)Section 143(3)Section 147Section 263Section 44A

…e by separately disallowing the expenses debited in the profit and loss account that had already been rejected by him. Insofar the reliance placed by the ld. D.R on the judgment of the Hon’ble Supreme Court in the case of Kalekhan Mohmmad Hanif Vs. CIT (1963) 50 ITR 1 (SC) is concerned, we find, that the same is distinguishable on facts. In its aforesaid order, it was observed by the Hon‟ble Apex court that where the business income of an assessee is estimated, then, merely on the said count the A.O cannot be precluded from making a separate addition of an unexplained cash credit u/s 68 of the Act. We are afraid…

Vinayak Mhatre, Mumbai vs. Pr. CIT - 26, Mumbai

ITA 2560/MUM/2019[2009-10]Status: DisposedITAT Mumbai20 Jul 2021AY 2009-10

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita Nos.2559 To 2562/Mum/2019 (Assessment Years: 2008-09 To 2011-12) M/S Vinayak Mhatre Pr. Cit-26 Flat No. B/10, Navsahjivan Chs Vs. 4Th Floor,C-10, Ltd, Shiv Srushti, Kurla (East), Pratyaksha Kar Bhawan, Mumbai 400 024 Bandra Kurla Complex, Bandra East, Mumbai – 400 051

For Appellant: Shri Mani Jain, A.RFor Respondent: Shri Kipgen,, D.R

Section 143(1)Section 143(3)Section 147Section 263Section 44A

…e by separately disallowing the expenses debited in the profit and loss account that had already been rejected by him. Insofar the reliance placed by the ld. D.R on the judgment of the Hon’ble Supreme Court in the case of Kalekhan Mohmmad Hanif Vs. CIT (1963) 50 ITR 1 (SC) is concerned, we find, that the same is distinguishable on facts. In its aforesaid order, it was observed by the Hon‟ble Apex court that where the business income of an assessee is estimated, then, merely on the said count the A.O cannot be precluded from making a separate addition of an unexplained cash credit u/s 68 of the Act. We are afraid…

Vinayak Mhatre, Mumbai vs. Pr. CIT - 26, Mumbai

ITA 2559/MUM/2019[2008-09]Status: DisposedITAT Mumbai20 Jul 2021AY 2008-09

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Ita Nos.2559 To 2562/Mum/2019 (Assessment Years: 2008-09 To 2011-12) M/S Vinayak Mhatre Pr. Cit-26 Flat No. B/10, Navsahjivan Chs Vs. 4Th Floor,C-10, Ltd, Shiv Srushti, Kurla (East), Pratyaksha Kar Bhawan, Mumbai 400 024 Bandra Kurla Complex, Bandra East, Mumbai – 400 051

For Appellant: Shri Mani Jain, A.RFor Respondent: Shri Kipgen,, D.R

Section 143(1)Section 143(3)Section 147Section 263Section 44A

…e by separately disallowing the expenses debited in the profit and loss account that had already been rejected by him. Insofar the reliance placed by the ld. D.R on the judgment of the Hon’ble Supreme Court in the case of Kalekhan Mohmmad Hanif Vs. CIT (1963) 50 ITR 1 (SC) is concerned, we find, that the same is distinguishable on facts. In its aforesaid order, it was observed by the Hon‟ble Apex court that where the business income of an assessee is estimated, then, merely on the said count the A.O cannot be precluded from making a separate addition of an unexplained cash credit u/s 68 of the Act. We are afraid…

Income Tax Officer-15(1)(2), Mumbai vs. F.M.Land Developers Private Limited, Mumbai

In the result, this appeal by the revenue stands allowed for statistical purposes

ITA 4540/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Jul 2021AY 2012-13

Section 133(6)Section 68

…ee to prove the genuineness of unsecured loans taken . 4. In this regard, the AO further placed reliance upon the following case laws on the issue of cash paid entries i) C.Kant & CO.v. CIT[1980] 126 ITR 63 (Calcutta) ii) Kale Khan Mohmmad Hanif v CIT [1963] 50 ITR 1 (Supreme Court) Thereafter, AO observed that considering the facts of this case and that the assesee has not discharged the primary onus to prove the genuineness and creditworthiness of the parties who are shown to have given the alleged unsecured loan amounting to Rs.1,84,00,000/- to the assess detailed below remains unproved: S.No Name Amount 30…

Asst CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8043/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…wever, the facts on record nowhere establishes that such further inquiries / investigations have subsequently been conducted by Ld. AO in the present case. For the said proposition, we draw strength from the land mark case of Kale Khan Mohammad Hanif Vs. CIT [50 ITR 1] and Roshan Di Hatti Vs. CIT [107 ITR 938] as already cited in the above decision of Hon’ble Apex Court. Similar is the ratio of Hon’ble Apex Court rendered in CIT Vs. Orissa Corporation [159 ITR 78]. It is trite law that additions could not be made merely on the basis of doubts, conjectures or surmises. After considering the entire case law as disc…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8035/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…wever, the facts on record nowhere establishes that such further inquiries / investigations have subsequently been conducted by Ld. AO in the present case. For the said proposition, we draw strength from the land mark case of Kale Khan Mohammad Hanif Vs. CIT [50 ITR 1] and Roshan Di Hatti Vs. CIT [107 ITR 938] as already cited in the above decision of Hon’ble Apex Court. Similar is the ratio of Hon’ble Apex Court rendered in CIT Vs. Orissa Corporation [159 ITR 78]. It is trite law that additions could not be made merely on the basis of doubts, conjectures or surmises. After considering the entire case law as disc…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8034/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…wever, the facts on record nowhere establishes that such further inquiries / investigations have subsequently been conducted by Ld. AO in the present case. For the said proposition, we draw strength from the land mark case of Kale Khan Mohammad Hanif Vs. CIT [50 ITR 1] and Roshan Di Hatti Vs. CIT [107 ITR 938] as already cited in the above decision of Hon’ble Apex Court. Similar is the ratio of Hon’ble Apex Court rendered in CIT Vs. Orissa Corporation [159 ITR 78]. It is trite law that additions could not be made merely on the basis of doubts, conjectures or surmises. After considering the entire case law as disc…

Asst CIT CC 1 (3), Mumbai vs. M/S M/S Neminath Homes P Ltd., Mumbai

In the result, appeals of the revenue are dismissed

ITA 8028/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Prakash JunjunwalaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…wever, the facts on record nowhere establishes that such further inquiries / investigations have subsequently been conducted by Ld. AO in the present case. For the said proposition, we draw strength from the land mark case of Kale Khan Mohammad Hanif Vs. CIT [50 ITR 1] and Roshan Di Hatti Vs. CIT [107 ITR 938] as already cited in the above decision of Hon’ble Apex Court. Similar is the ratio of Hon’ble Apex Court rendered in CIT Vs. Orissa Corporation [159 ITR 78]. It is trite law that additions could not be made merely on the basis of doubts, conjectures or surmises. After considering the entire case law as disc…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7989/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 147Section 68

…wever, the facts on record nowhere establishes that such further inquiries / investigations have subsequently been conducted by Ld. AO in the present case. For the said proposition, we draw strength from the land mark case of Kale Khan Mohammad Hanif Vs. CIT [50 ITR 1] and Roshan Di Hatti Vs. CIT [107 ITR 938] as already cited in the above decision of Hon’ble Apex Court. Similar is the ratio of Hon’ble Apex Court rendered in CIT Vs. Orissa Corporation [159 ITR 78]. It is trite law that additions could not be made merely on the basis of doubts, conjectures or surmises. After considering the entire case law as disc…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7988/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 147Section 68

…wever, the facts on record nowhere establishes that such further inquiries / investigations have subsequently been conducted by Ld. AO in the present case. For the said proposition, we draw strength from the land mark case of Kale Khan Mohammad Hanif Vs. CIT [50 ITR 1] and Roshan Di Hatti Vs. CIT [107 ITR 938] as already cited in the above decision of Hon’ble Apex Court. Similar is the ratio of Hon’ble Apex Court rendered in CIT Vs. Orissa Corporation [159 ITR 78]. It is trite law that additions could not be made merely on the basis of doubts, conjectures or surmises. After considering the entire case law as disc…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Hirapanna Jewellers, Visakhapatnam

In the result, appeal of the revenue as well as the cross objection of the assessee are dismissed

ITA 253/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam12 May 2021AY 2017-18

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.253/Viz/2020 (निर्धारण वर्ा/Assessment Year:2017-18) Asst.Commissioner Of Vs. M/S Hirapanna Jewellers Income Tax, D.No.48-19-5, Opp:Apsrtc Central Circle-1 Commercial Complex, Visakhapatnam Dwaraka Nagar Visakhapatnam [Pan : Aaifh2606M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.02/Viz/2021 (Arising Out Of I.T.A. No.253/Viz/2020) (निर्धारण वर्ा/Assessment Year:2017-18) M/S Hirapanna Jewellers Vs. Asst.Commissioner Of D.No.48-19-5, Opp:Apsrtc Income Tax, Commercial Complex, Dwaraka Nagar Central Circle-1 Visakhapatnam Visakhapatnam [Pan : Aaifh2606M]

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri D.K. Sonowal, CIT DR

Section 133ASection 68

…resh Kumar Tulshan Vs. 5th ITO, ITAT Bombay reported in [1985] 11 ITD 537 (Bombay), the decision of coordinate bench of ITAT in J.M.J. Essential Oil Company Vs. ITO, the decision of Hon’ble Supreme Court of India in the case of Kale Khan Mohammad Hanif [1963] 50 ITR 1 (SC), CIT Vs. P.Mohanakala, 161 Taxman 169 (SC), CIT Vs. Devi Prasad Vishwanath Prasad, 72 ITR 194 SC,, the decision of Hon’ble High Court of Bombay & Goa in CIT Karnataka (Central), Bangalore Vs. Sadiq Sheikh, Tax Appeal No.18 of 9 I.T.A. No.253/Viz/2020 and CO No.02/Viz/2021, A.Y.2017-18 M/s Hirapanna Jewellers, Visakhapatnam 2014, the decision o…