Kalva v. Union of India

49 ITR 165Supreme Court of India1963#9818 most cited

What is Kalva v. Union of India authority for?

The initial onus is on the Revenue to prove that a transaction is not genuine. Once the assessee discharges their initial burden, the Revenue must provide adverse material to challenge the transaction's genuineness.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kalva v. Union of India · 49 ITR 165 · onus of proof · genuineness of transaction · adverse material · assessing officer · Revenue burden

Sections most often in play

Section 143(3)Section 147Section 148Section 149Section 151Section 250

Judgments citing Kalva v. Union of India

Lasco Chemie Private Limited, Delhi vs. Income Tax Officer, Ward-15(2), New Delhi, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 149Section 151Section 250

…, the onus was upon the assessing officer to prove that the transaction was not genuine, by bringing some adverse material on record in support of the said allegation Reference in this regard can be made to the following decisions: - Kalwa Devadattam v. UOI: 49 ITR 165 (SC) - CIT vs. Daulat Ram Rawatmull: 87 (ITR 349 (SC) - CIT vs Durga Prasad More: 82 ITR 540 (SC) P a g e | 29 Lasco Chemie (P) Ltd. (AY 2012-13) 61. Under such circumstances, the assessing officer has grossly erred in alleging that the appellant company failed to discharge the onus placed upon it to prove the genuineness of the transactions unde…

DCIT, CC-3, Jaipur vs. Smt. Jyoti Falor, Jaipur

ITA 150/JPR/2020[2014-15]Status: DisposedITAT Jaipur24 Feb 2022AY 2014-15
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…ed goods (Lal Chand Vs. CIT 37 ITR 288 (SC) etc. cannot be attributed in general to the assessee that he followed such practice. The ordinary presumption of law is that apparent state of affairs is real unless the contrary is proved (Kalva Vs. Union of India 49 ITR 165 (SC), CIT Vs. Daulat Ram 87 ITR 349, 360-61 (SC). The presumption is in favour of good faith and non-concealment of income and the initial burden of finding some material in support of finding of concealed income is on department (CIT Vs. Swami 241 ITR 363). 5.8. Further in course of assessment proceedings assessee specifically made a request to…

DCIT, C.C. -03, Jaipur vs. Shri Tejender Kumar Falor, Jaipur

ITA 149/JPR/2020[2012-13]Status: DisposedITAT Jaipur24 Feb 2022AY 2012-13
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…ed goods (Lal Chand Vs. CIT 37 ITR 288 (SC) etc. cannot be attributed in general to the assessee that he followed such practice. The ordinary presumption of law is that apparent state of affairs is real unless the contrary is proved (Kalva Vs. Union of India 49 ITR 165 (SC), CIT Vs. Daulat Ram 87 ITR 349, 360-61 (SC). The presumption is in favour of good faith and non-concealment of income and the initial burden of finding some material in support of finding of concealed income is on department (CIT Vs. Swami 241 ITR 363). 5.8. Further in course of assessment proceedings assessee specifically made a request to…

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. Smt. Saroj Parwal, Jaipur

ITA 753/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…ed goods (Lal Chand Vs. CIT 37 ITR 288 (SC) etc. cannot be attributed in general to the assessee that he followed such practice. The ordinary presumption of law is that apparent state of affairs is real unless the contrary is proved (Kalva Vs. Union of India 49 ITR 165 (SC), CIT Vs. Daulat Ram 87 ITR 349, 360-61 (SC). The presumption is in favour of good faith and non-concealment of income and the initial burden of finding some material in support of finding of concealed income is on department (CIT Vs. Swami 241 ITR 363). 5.8. Further in course of assessment proceedings assessee specifically made a request to…

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Bitthal Das Parwal, HUF, Jaipur

ITA 750/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…ed goods (Lal Chand Vs. CIT 37 ITR 288 (SC) etc. cannot be attributed in general to the assessee that he followed such practice. The ordinary presumption of law is that apparent state of affairs is real unless the contrary is proved (Kalva Vs. Union of India 49 ITR 165 (SC), CIT Vs. Daulat Ram 87 ITR 349, 360-61 (SC). The presumption is in favour of good faith and non-concealment of income and the initial burden of finding some material in support of finding of concealed income is on department (CIT Vs. Swami 241 ITR 363). 5.8. Further in course of assessment proceedings assessee specifically made a request to…

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Hari Narain Parwal, HUF, Jaipur

ITA 748/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Feb 2022AY 2011-12
For Appellant: Shri S.R. Sharma (CA) and Shri R.K. Bhatra, (CA)For Respondent: Shri S. Najmi, (CIT D/R) fu/kZkfjrh dh vksj ls@
Section 10(38)Section 131Section 132(4)Section 143(3)Section 153ASection 68Section 69C

…ed goods (Lal Chand Vs. CIT 37 ITR 288 (SC) etc. cannot be attributed in general to the assessee that he followed such practice. The ordinary presumption of law is that apparent state of affairs is real unless the contrary is proved (Kalva Vs. Union of India 49 ITR 165 (SC), CIT Vs. Daulat Ram 87 ITR 349, 360-61 (SC). The presumption is in favour of good faith and non-concealment of income and the initial burden of finding some material in support of finding of concealed income is on department (CIT Vs. Swami 241 ITR 363). 5.8. Further in course of assessment proceedings assessee specifically made a request to…

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result, the appeal filed by the assessee is partly allowed

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &
Section 132Section 153ASection 69

…ingh V. Kaleran (1974) 94 ITR 505 (P&H) 75-76 9 V. Ramaswami Naidu v. CIT (1974) 93 ITR 341 (Mad) 76 10 CIT v. R.Y. Durlabhji (1995) 211 ITR 178 ( Raj) 76-77 11 Prahlad maliram v. CIT (1987) 166 ITR 149 (Raj) 77 12 Kalwa Devadattam & Ors. V. UOI & Ors. (1963) 49 ITR 165 (SC) 77 13 CIT v. Suresh Kumar Goyal (2004) 32 tax World 128 (Raj) 78 In the instant case, additions have been made without discharging the heavy burden where unexplained investment is alleged. Evidences have to be conclusive to suggest unexplained investment. 9. Suspicion, however strong, cannot take the place of evidence. Following judicial pr…

Devkant Synthetics (India) P.Ltd, Mumbai vs. Pr CIT 3, Mumbai

In the result, the appeal of the assessee stands allowed

ITA 3153/MUM/2017[2013-14]Status: DisposedITAT Mumbai06 Nov 2017AY 2013-14

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Shri B Pruseth
Section 143(3)Section 14ASection 260ASection 263

…der 5 I . T . A . N o . 3 1 5 3 / M u m / 2 0 1 7 the Act to deal with such type of disallowances. The ld. DR relied on the following decisions : a) Rajrnandir Estates Pvt Ltd -386 ITR 162 b) Subhlakshmi Vanijya Pvt. Ltd -155 ITD 171 c) Kalwa Devadattam & Ors-49 ITR 165 d) K.S.N. Bhatt -37 CTR 273 e) Sir Kikabhai Premchand -24 ITR 506 7. We have carefully considered the rival contentions, perused the material placed before us during the course of hearing including the decisions of authorities below and also the decisions relied upon by the parties. We find in the instant case, the revisionary jurisdiction has be…

DCIT, Circle-2, Jaipur vs. M/S Pyramid Tradelinks Pvt. Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 512/JPR/2015[2011-12]Status: DisposedITAT Jaipur27 Jul 2017AY 2011-12
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri D.C. Kothari (CIT)

…D & CEO of NMCE cannot be attributed to assessee company without any material or evidence that assessee company also followed it. The ordinary presumption of law is that apparent state of affairs is real unless the contrary is proved (Kalva Vs. Union of India 49 ITR 165 (SC), CIT Vs. Daulat Ram 87 ITR 349, 360-61 (SC). The presumption is in favour of good faith and non-concealment of income and the initial burden of finding some material in support of finding of concealed income is on department (CIT Vs. Swami 241 ITR 363). In view of this position of law and there being no material or evidence against assessee c…

Parmanand K Hinduja, Thane vs. ACIT Cir 2, Kalyan

In the result, the appeal filed by the assessee in ITA N0

ITA 1049/MUM/2014[2007-08]Status: DisposedITAT Mumbai27 Apr 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1049/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) Shri Parmanand K. Hinduja, Asst. Comm. Of Income बनाम/ 402, Banswani Tower, Tax – Circle – 2, V. Near Corporation Bank, Mohan Plaza, Ist Floor, Municipal Road, Khadakpada, Ulhasnagar, Kalyan (West). Dist. Thane – 401003. "थायी लेखा सं./Pan : Aacph9702N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Kailash Gaikwad
Section 131Section 143(1)Section 143(3)Section 147Section 148

…astimal v. CIT, 49 ITR 273 (Madras) xii) Rohini Builders v. DCIT 256 ITR 360 xiii) Dimco Silk Mills v. ITO, ITAT Ahd. Bench xiv) Micro land v. ACIT 67 ITD 446 (Bangalore) xv) CIT v. Daulatram Rawatmull, 87 ITR 349 (SC) xvi) Kalwa Devadettam v. Union of India, 49 ITR 165 (SC) xvii) ACIT v. Anima Investment Ltd. 73 ITD 125 (Delhi) xviii) CIT v. Bedi & Company Pvt. Ltd. 230 ITR 580 (SC) xix) Kirloskar Investment and Finance Ltd. v. ACIT, 67 ITD 504 xx) ACIT v. Govindram Agarwal, 76 ITD 120 (Calcutta) xxi) Mola Bux v. ITO, 51 TTJ 1 (JP) xxii) CIT v. Hiralal Chgagan Lal Tank, 257 ITR 281 (Rajasthan) xxiii) Murlidhar…

Kamlesh S. Mehta, Mumbai vs. ITO 21(2)(2), Mumbai

The appeal of the assessee is partly allowed for statistical purpose

ITA 1475/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Feb 2016AY 2010-11

Bench: The Ld. Assessing Officer & The Accounts Of The Assessee Are Audited One, Therefore, The Addition Is Purely On The Basis Guess Work. Our Attention Was Invited To Exhibit A (Pages 1 & 2) & Exhibit D Containing Ledger Of Transportation, Octroi & Staff Welfare Expenses.

…s ITO (2006) 98 ITD 227 (Agr) (SB). On the issue of proving that the transactions were bogus, it was contended that burden is upon the taxing authority for which reliance was placed upon the following decisions. 5 Kamlesh S. Mehta i. Kalwa Devadattam vs UOI 49 ITR 165 (SC) ii. CIT vs Daulatram Rawatmal 87 ITR 349 (SC) iii. CIT vs Durga Prasad More 82 ITR 540 (SC) On violation of principle of natural justice, reliance was placed upon the decision in Tin Box Company vs CIT (2001) 249 ITR 216 (SC). 3.1. On the other hand, the ld. DR defended the addition by inviting out attention to the finding contained in the…

Kalva v. Union of India (49 ITR 165) — Cited in 11 Judgments | BharatTax