Kale Khan Mohammad Hanif v. CIT

50 ITR 1Supreme Court of India1963#103 most cited

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.

581

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2009 to 2026.

Also referred to as

Kale Khan Mohammad Hanif v. CIT · Kale Khan 50 ITR 1 · onus of proof assessee · unexplained cash credits · Section 68 addition · source of money explanation · genuineness of transaction · creditworthiness of creditor · unexplained income · taxable receipts · burden of proof cash credits · Section 69A

Sections most often in play

Section 68Section 143(3)Section 115BBESection 69ASection 147Section 142(1)Section 250Section 148

Issues it is cited on

creditworthiness of the creditoronus of proofsource of sourceshare capital and share premiumsurvey under section 133aaddition u/s 68addition under section 68share application moneygenuineness of the transactionsection 69blive linkentry operator

Judgments citing Kale Khan Mohammad Hanif v. CIT

Raj Kumari Agarwal, Jaipur vs. ACIT Cen Cir 2, Jaipur

ITA 1024/JPR/2024[2017-18]Status: DisposedITAT Jaipur26 Dec 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Smt Hitiesha Ruhela, Addl.CIT
Section 115BSection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 68

…cash received during the 12 Raj Kumari Agarwal vs. ACIT accounting year, the Income- tax Officer is entitled to draw the inference that the receipts are of an assessable nature."" In the case of Kale Khan Mohammad Hanif v. Commissioner of Income-tax [1963] 50 ITR 1 (SC)[08-02-1963] it is held by b the Hon'ble Supreme Court as under.- IMA UL "It seems to us that the answer to this question must be in the affirmative and that is how it was answered by the High Court. It is well established that the onus of proving the source of a sum of money found to have been received by the assessee is on him. If he disputes…

M/S. Bhikshu Polymers Pvt. Ltd. (Earlier Known As M/S. Jeevan Commotrade Pvt. Ltd.), Kolkata vs. I.T.O., Ward - 6(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1538/KOL/2024[2009-2010]Status: DisposedITAT Kolkata23 Dec 2024AY 2009-2010

Bench: SHRI SANJAY GARG, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 263Section 68

…h normal banking channels, etc. In this case, the Hon'ble Apex Court has dealt with the issue from a legal perspective and some of the passages deserve to be extracted for reference: “This Court in the land mark case of Kale Khan Mohammad Hanif v. CIT [1963] 50 ITR 1 (SC) and, Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laid down that the onus of proving the source of a sum of money found to have been 10 I.T.A. No. 1538/Kol/2024 M/s Bhikshu Polymers Pvt. Ltd. (Earlier known as M/s Jeevan Commotrade Pvt. Ltd.) received by an assessee, is on the assessee. Once the assessee has submitted the documents relating…

Yuwam Education Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…e of Shri Ramnarayan Birla (in ITA No. 482/JP/15 dated 30.09.2016) x x x x In the case of Roshan Di Hatti vs. CIT [1997] 107 938 (SC) [08.03.1977] it is held by the Hon’ble Supreme Court as under:- x x x x In the case of Kale Khan Mohammad Hanif v. CIT [1963] 50 ITR 1 (SC) [08.02.1963] it is held by the Hon’ble Supreme Court as under:- x x x x Referring to the above judgments of Hon’ble Supreme Court, it is held by the Hon’ble ITAT in the case of Navin Shantilal Mehta v. ITO, Ward 32 (2) (4), Mumbai [2018] 90 taxmann.com 16 (Mumbai-Trib.) as under:- x x x x Suraj Bhan Oil (P.) Ltd. vs. DCIT [2022] 138 taxmann.com…

ACIT -Central Circle-1, Ludhiana vs. M/S Oswal Trends Pvt. Ltd., Ludhiana

In the result, this appeal of the Revenue stands dismissed

ITA 29/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

…ourt in the case of “PCIT v/s NRA Iron & Steel (P) Ltd.” (supra) is concerned, we note that the Hon’ble Supreme Court in the said case has taken note of the observations made by the Supreme Court in the land mark case of Kale Khan Mohammed Hanif v. CIT [1963] 50 ITR 1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laying down the proposition that the onus of proving the source of a sum of money found to have been received by an assessee, is on the assessee. Once the assessee has submitted the documents relating to identity, genuineness of the transaction, and credit-worthiness, then the AO must conduct a…

ACIT -Central Circle-1, Ludhiana vs. M/S Oswal Trends Pvt. Ltd., Ludhiana

In the result, this appeal of the Revenue stands dismissed

ITA 28/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh17 Dec 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

…ourt in the case of “PCIT v/s NRA Iron & Steel (P) Ltd.” (supra) is concerned, we note that the Hon’ble Supreme Court in the said case has taken note of the observations made by the Supreme Court in the land mark case of Kale Khan Mohammed Hanif v. CIT [1963] 50 ITR 1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laying down the proposition that the onus of proving the source of a sum of money found to have been received by an assessee, is on the assessee. Once the assessee has submitted the documents relating to identity, genuineness of the transaction, and credit-worthiness, then the AO must conduct a…

ACIT, Central Circle -1, Ludhiana vs. M/S Oswal Apparels Pvt. Ltd., Ludhiana

In the result, this appeal of the Revenue stands dismissed

ITA 27/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

…ourt in the case of “PCIT v/s NRA Iron & Steel (P) Ltd.” (supra) is concerned, we note that the Hon’ble Supreme Court in the said case has taken note of the observations made by the Supreme Court in the land mark case of Kale Khan Mohammed Hanif v. CIT [1963] 50 ITR 1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laying down the proposition that the onus of proving the source of a sum of money found to have been received by an assessee, is on the assessee. Once the assessee has submitted the documents relating to identity, genuineness of the transaction, and credit-worthiness, then the AO must conduct a…

ACIT, Central Circle -1, Ludhiana vs. M/S Oswal Apparels Pvt. Ltd., Ludhiana

In the result, this appeal of the Revenue stands dismissed

ITA 26/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh17 Dec 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

…ourt in the case of “PCIT v/s NRA Iron & Steel (P) Ltd.” (supra) is concerned, we note that the Hon’ble Supreme Court in the said case has taken note of the observations made by the Supreme Court in the land mark case of Kale Khan Mohammed Hanif v. CIT [1963] 50 ITR 1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laying down the proposition that the onus of proving the source of a sum of money found to have been received by an assessee, is on the assessee. Once the assessee has submitted the documents relating to identity, genuineness of the transaction, and credit-worthiness, then the AO must conduct a…

M/S Oswal Apparels Pvt. Ltd., Ludhiana vs. DCIT, C.C.- 1, Ludhiana

In the result, this appeal of the Revenue stands dismissed

ITA 432/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

…ourt in the case of “PCIT v/s NRA Iron & Steel (P) Ltd.” (supra) is concerned, we note that the Hon’ble Supreme Court in the said case has taken note of the observations made by the Supreme Court in the land mark case of Kale Khan Mohammed Hanif v. CIT [1963] 50 ITR 1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laying down the proposition that the onus of proving the source of a sum of money found to have been received by an assessee, is on the assessee. Once the assessee has submitted the documents relating to identity, genuineness of the transaction, and credit-worthiness, then the AO must conduct a…

M/S Oswal Trend (P) Ltd., Ludhiana vs. DCIT, C. C.-1, Ludhiana

In the result, this appeal of the Revenue stands dismissed

ITA 429/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

…ourt in the case of “PCIT v/s NRA Iron & Steel (P) Ltd.” (supra) is concerned, we note that the Hon’ble Supreme Court in the said case has taken note of the observations made by the Supreme Court in the land mark case of Kale Khan Mohammed Hanif v. CIT [1963] 50 ITR 1 (SC) and Roshan Di Hatti v. CIT [1977] 107 ITR 938 (SC) laying down the proposition that the onus of proving the source of a sum of money found to have been received by an assessee, is on the assessee. Once the assessee has submitted the documents relating to identity, genuineness of the transaction, and credit-worthiness, then the AO must conduct a…

Deputy Commissioner of Income Tax, Kolkata vs. Salasar Financial Advisory Services Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 1926/KOL/2024[2012-13]Status: DisposedITAT Kolkata17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1926/Kol/2024 Assessment Year: 2012-13

Section 131Section 250

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘C’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1926/Kol/2024 Assessment Year: 2012-13 DCIT, Kolkata .………. Appellant vs. Salasar Financial Advisory Services Pvt. Ltd. ……..… Respondent 53A, Mirza Ghalib Street (4th Floor), Kolkata-700016. (PAN: AANCS0249R) Appearances by: Shri Subhro Das, Addl. CIT, Sr. DR appeared on behalf of the Appellant Shri Miraj D. Shah, AR appeared on behalf of the Respondent Date of concluding the hearing: 25/11/2024 Date of pronouncing the ord…

Vikram Agrawal, Nagpur vs. ITO Ward 4(4), Nagpur

In the result, appeal is dismissed

ITA 321/NAG/2023[2017 18]Status: DisposedITAT Nagpur12 Dec 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 147Section 148

…ssessee and the amount received through RTGS/NEFT. Various Courts have opined that the ohus is always on the assessee to furnish the genuineness of entres in his books of accounts/bank Hon'ble Supreme court in the case of Kale Khan Mohammad Hanif Vs. CIT[1963]50 ITR 1 SC has held as under:– It is well established that the onus of proving the source of a sum of money found to have been received by the assessee is on him. If he disputes liability for tax, it is for him to show either that the receipt was not income or that if it 5 Vikram Radheshyam Agrawal A.Y. 2015–16, 2016–17 & 2017–18 was, it was exempt from tax…

Vikram Agrawal, Nagpur vs. ITO Ward 4 (4), Nagpur

In the result, appeal is dismissed

ITA 320/NAG/2023[2016 17]Status: DisposedITAT Nagpur12 Dec 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 147Section 148

…ssessee and the amount received through RTGS/NEFT. Various Courts have opined that the ohus is always on the assessee to furnish the genuineness of entres in his books of accounts/bank Hon'ble Supreme court in the case of Kale Khan Mohammad Hanif Vs. CIT[1963]50 ITR 1 SC has held as under:– It is well established that the onus of proving the source of a sum of money found to have been received by the assessee is on him. If he disputes liability for tax, it is for him to show either that the receipt was not income or that if it 5 Vikram Radheshyam Agrawal A.Y. 2015–16, 2016–17 & 2017–18 was, it was exempt from tax…

Vikram Agrawal, Nagpur vs. ITO Ward 4(4), Nagpur

In the result, appeal is dismissed

ITA 319/NAG/2023[2015 16]Status: DisposedITAT Nagpur12 Dec 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 147Section 148

…ssessee and the amount received through RTGS/NEFT. Various Courts have opined that the ohus is always on the assessee to furnish the genuineness of entres in his books of accounts/bank Hon'ble Supreme court in the case of Kale Khan Mohammad Hanif Vs. CIT[1963]50 ITR 1 SC has held as under:– It is well established that the onus of proving the source of a sum of money found to have been received by the assessee is on him. If he disputes liability for tax, it is for him to show either that the receipt was not income or that if it 5 Vikram Radheshyam Agrawal A.Y. 2015–16, 2016–17 & 2017–18 was, it was exempt from tax…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Circle I, Alwar

In the result, the appeals filed by the assessee are allowed

ITA 540/JPR/2024[2018-19]Status: DisposedITAT Jaipur12 Dec 2024AY 2018-19

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…urce and nature of certain amount of cash received during the accounting year, the Income-tax Officer is entitled to draw the inference that the receipts are of an assessable nature In the case of Kale Khan Mohammad Hanif v. Commissioner of Income Tax [1963] 50 ITR 1 (SC) [08-02-1963] it is held by the Hon'ble Supreme Court as under:- "It seems to us that the answer to this question must be in the affirmative and that is h it was answered by the High Court It is well established that the onus of proving th source of a sum of money found to have been received by the assessee is on him. If h disputes liability fo…

Yogesh Ginning Mill, Prop. Yogesh Chand Gupta, Govindgarh vs. ACIT, Alwar

In the result, the appeals filed by the assessee are allowed

ITA 1045/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Dec 2024AY 2017-18

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

For Appellant: Shri Paridhi Jain, AdvFor Respondent: Shri Gajendra Singh (Addl.CIT) a
Section 143(2)Section 143(3)Section 145(3)Section 250Section 68

…urce and nature of certain amount of cash received during the accounting year, the Income-tax Officer is entitled to draw the inference that the receipts are of an assessable nature In the case of Kale Khan Mohammad Hanif v. Commissioner of Income Tax [1963] 50 ITR 1 (SC) [08-02-1963] it is held by the Hon'ble Supreme Court as under:- "It seems to us that the answer to this question must be in the affirmative and that is h it was answered by the High Court It is well established that the onus of proving th source of a sum of money found to have been received by the assessee is on him. If h disputes liability fo…

Income Tax Officer 8(3)(1), Mumbai vs. V Real Estate India Pvt.Ltd, Mumbai

ITA 1573/MUM/2024[2011-12]Status: DisposedITAT Mumbai10 Dec 2024AY 2011-12

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ramesh CheddaFor Respondent: Ms. Usha Gaikwad, Sr. AR
Section 142(1)Section 143(1)Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1573/MUM/2024 Assessment Year 2011-12 ITO, Ward - 8(3)(1) 617, Aaykar Bhavan, New Marine Lines, Mumbai - 400020 Maharashtra v/s M/s. V Real Estate (India) Pvt. Ltd. 101, 1st Floor, 5A, Navre Apartment, S. Vallabh Das Marg, SION (W), Mumbai - 400022, Maharashtra PAN: AACCV 5750B Appellant Respondent Assessee by : Shri Ramesh Chedda Revenue by : Ms. Usha Gaikwad, Sr. AR Date of Hearing – 04/09/2024 Date of Order – 02/12/2024 ORDER PER SANDEEP SINGH KARHAIL, J.M. T…

Dawoodi Bohra Jamat Godhra, Godhra vs. The Income Tax Officer, Ward-Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 1567/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Dec 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1567/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Dawoodi Bohra Jamat Godhra The Income Tax Officer बनाम/ Dawoodi Bohra Masjid Ward Exemption V/S. Vohrawad, Godhra Vadodara Godhra – 389 001 (Gujarat) "थायी लेखा सं./Pan: Aaatd 4476 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Ms. Urvashi Sodhan, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05/12/2024 घोषणा की तारीख /Date Of Pronouncement: 09/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri b.P. Srivastava, Sr.DR
Section 11Section 115BSection 143(1)Section 147Section 148Section 250Section 271ASection 68

…hese details were made available to the AO vide letter dated 10/02/2022, and the AO had sufficient opportunity to verify the same. 7.1. The CIT(A) relied on judicial precedents, such as, Mangilal Jain v. ITO (315 ITR 105) and Kale Khan Mohammad Hanif v. CIT (50 ITR 1) to justify the addition under Section 68 of the Act. These decisions held that the onus is on the assessee to prove the genuineness of credits appearing in its books of accounts. However, the facts of the present case are distinguishable. Unlike in the cited cases, the assessee here provided substantial documentary evidence to explain the source of…

Dy. Commissioner of Income Tax, Central Circle, Meerut vs. Smt. Kamlesh, Delhi

Appeal is dismissed

ITA 2152/DEL/2024[2014-15]Status: DisposedITAT Delhi06 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2014-15 Dcit, Vs. Smt. Kamlesh, Central Circle, 1402/1403, Vidhyanchal Meerut Tower, Kaushambi, Ghaziabad Pan :Akypk3905E (Appellant) (Respondent) Assessee By Sh. Rohit Agarwal, Ca Department By Ms. Jaya Choudhary, Cit(Dr)

Section 153ASection 56(2)(vi)Section 68

…es of the case and in law, the Ld. CIT(A)-3 Noida is justified in pronouncing its decision only based upon the judgements in favor of the appellants by not considering the decision of Hon'ble Supreme Court in the case of Kale Khan Mohammad Hanif v. CIT [1963] 50 ITR 1 wherein it has been held that "If an assessee fails to prove satisfactorily the source and nature of certain amount received during the accounting year, the Assessing Officer is entitled to draw the inference that the receipts are of an assessable nature". Further, in the case 2 | P a g e of Som Nath Maini v CIT, [2008] 306 ITR 414 the Hon'ble Punja…

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018
For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR
Section 143(3)Section 68

…rce and nature of certain amount of cash received during the accounting year, the Income-tax Officer is entitled to draw the inference that the receipts are of an assessable nature." In the case of Kale Khan Mohammad Hanif v. Commissioner of Income-tax [1963] 50 ITR 1 (SC)/(08-02-1963) it is held by the Hon'ble Supreme Court as under- "It seems to us that the answer to this question must be in the affirmative and that is how it was answered by the High Court it is well established that the onus of proving the source of a sum of money found to have been received by the assessee is on him. If he disputes lability f…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 464/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…ource and nature of certain amount of cash received during accounting year, the Income-tax Officer is entitled to draw the inference that the receipts are of an assessable nature.” In the case of Kale Khan Mohammad Hanif v. Commissioner of Income- tax (1963) 30 ITR 1 (SC)[08-02-1963) it is held by the Hon'ble Supreme Court as under:- "It seems to us that the answer to this question must be in the affirmative and that is how it was answered by the High Court It is well established that the onus of proving the source of a sum of money found to have been received by the assessee is on him. If he disputes liability…