Krishna Kumar Singhania v. DCIT

168 ITD 271Income Tax Appellate Tribunal2018#2823 most cited

What is Krishna Kumar Singhania v. DCIT authority for?

The presumption under section 132(4A) applies only to materials seized from the assessee's premises, not materials seized or statements recorded from third parties. Additions under section 153A cannot be made solely based on documents found from third-party premises if no satisfactory explanation is provided for the seized loose sheets.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Krishna Kumar Singhania v. DCIT · 168 ITD 271 · section 132(4A) · section 153A · presumption of search · documents seized from third parties · loose sheets · satisfactory explanation

Also reported as

88 Taxmann.com 521

Sections most often in play

Section 132Section 153ASection 153CSection 69ASection 143(3)Section 132(4A)Section 132(4)Section 143(2)

Issues it is cited on

buyback of sharescash found during searchonus of proofsection 269tsection 158bbsection 269ssection 271esection 132(4a)pptinterest u/s 234csection 292csection 269ss

Judgments citing Krishna Kumar Singhania v. DCIT

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Trilok Chand Chaudhary, New Delhi vs. ACIT, Central Circle- 26, New Delhi

In the result, the appeal of the assessees allowed

ITA 5870/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Aug 2019AY 2009-10

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2009-10 Mr. Trilok Chand Chaudhary, Vs. Acit, 39, Gadai Pur, Mehrauli, New Central Circle-26, Delhi New Delhi Pan :Aaepc0683P (Appellant) (Respondent) Appellant By Shri Pranshu Goel, Ca Respondent By Shri S.S. Rana, Cit(Dr)

Section 132Section 153ASection 153CSection 2(22)Section 250Section 250(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2009-10 Mr. Trilok Chand Chaudhary, Vs. ACIT, 39, Gadai Pur, Mehrauli, New Central Circle-26, Delhi New Delhi PAN :AAEPC0683P (Appellant) (Respondent) Appellant by Shri Pranshu Goel, CA Respondent by Shri S.S. Rana, CIT(DR) Date of hearing 18.07.2019 Date of pronouncement 20.08.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/06/2017 passed by the Ld. Commissioner of Income-tax (Appeals)-31, New Delhi [in sho…