What is Madhya Pradesh (xii) ACIT v. Sri Satyapal Wassan authority for?

An addition to income is not sustainable if the document relied upon by the tax department is a 'dumb document' lacking details about the transaction's nature, period, or parties involved, and the assessee denies knowledge and provides an affidavit indicating the transactions relate to someone else.

How many judgments cite Madhya Pradesh (xii) ACIT v. Sri Satyapal Wassan?

19 judgments on BharatTax cite Madhya Pradesh (xii) ACIT v. Sri Satyapal Wassan (295 ITR 352), spanning 2015 to 2025.

Which sections of the Income Tax Act does Madhya Pradesh (xii) ACIT v. Sri Satyapal Wassan come up under?

It is most often cited in judgments turning on Section 132, Section 143, Section 153C, Section 133A, Section 40A(3).

Madhya Pradesh (xii) ACIT v. Sri Satyapal Wassan (295 ITR 352)

DCIT, Kolkata vs. Sujit Arya, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 751/KOL/2025[2014-15]Status: DisposedITAT Kolkata31 Dec 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Sujit Arya Dcit P-3, Paramathesh Barun Sarani, 3, Govt Place West, Kolkata- New Cit Road, Central Metro, Vs. 700001, West Bengal Kolkata-700073, West Bengal (Appellant) (Respondent) Pan No. Actpa8796J Assessee By : Shri Sunil Surana, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 31.12.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Sujit Arya DCIT P-3, Paramathesh Barun Sarani, 3, Govt Place West, Kolkata- New CIT Road, Central metro, Vs. 700001, West Bengal Kolkata-700073, West Bengal (Appellant) (Respondent) PAN No. ACTPA8796J Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 02.12.2025 Date of pronouncement: 31.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income Tax, Kolkata 20(hereinafter referred t…

DCIT, Central Circle 2(3), Chennai vs. Vavipalayam Selvaraju Thennerasu, Namakkal

In the result, both the appeals stand dismissed

ITA 1153/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Feb 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abypa-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / Ita No.1153/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Shri Vavipalayam Selvaraju Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O, Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpt-8530-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Clement Ramesh Kumar (Cit) -Ld. Dr " थ"कीओरसे/Respondent By : Shri M.V. Swaroop (Advocate) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 08-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Clement Ramesh Kumar (CIT) -Ld. DRFor Respondent: Shri M.V. Swaroop (Advocate) - Ld. AR

Section 132Section 143

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) DCIT Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABYPA-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / ITA No.1153/Chny/2024 (िनधा*रण वष* / Assessment Ye…

DCIT, Central Circle 2(3), Chennai vs. Amutha Thennarasu, Namakkal

In the result, both the appeals stand dismissed

ITA 1152/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Feb 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abypa-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / Ita No.1153/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Shri Vavipalayam Selvaraju Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O, Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpt-8530-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Clement Ramesh Kumar (Cit) -Ld. Dr " थ"कीओरसे/Respondent By : Shri M.V. Swaroop (Advocate) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 08-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Clement Ramesh Kumar (CIT) -Ld. DRFor Respondent: Shri M.V. Swaroop (Advocate) - Ld. AR

Section 132Section 143

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) DCIT Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABYPA-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / ITA No.1153/Chny/2024 (िनधा*रण वष* / Assessment Ye…

Shri Gyanendra Singh Jadon, Indore vs. DCIT 1(1), Bhopal

In the result, this appeal of assessee is partly allowed

ITA 40/IND/2020[2009-10]Status: DisposedITAT Indore24 Aug 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon Dcit-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aespj9459E Assessee By Shri Anil Kamal Garg & Arpit Gaur, Ars Revenue By Shri Aditya Shukla, Sr. Dr Date Of Hearing 06.07.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 147

…d by the lower authorities. At this juncture it is also relevant to take note of the ratio of the decision of Hon'ble Jurisdictional High Court of Madhya Pradesh in the case of Prakashchand Nahata Vs CIT, 301 ITR 134 MP. In the case of ACIT Vs Satyapal Wassan 295 ITR 352 (Jabalpur I.T.A.T.) as relied by the Ld. Senior Counsel where in it was held by the Coordinate Bench that the addition is not sustainable where paper not containing any details to indicate nature of transaction, period of transaction, persons involved or code for deciphering figures and assessee denying knowledge and filing affidavit to indicate…

Shri Ashok Dharendra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 256/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri S. Najmi (CIT-DR)

Section 132Section 143(3)Section 153B(1)(b)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 256/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 Shri Ashok Dharendra, cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, NR Vaishali Jaipur. Nagar Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPD 6554 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Ag…

Deputy Commissioner of Income Tax 1 (1), Bhopal vs. Shri Neeraj Mandloi, New Delhi

ITA 680/IND/2018[2009-10]Status: DisposedITAT Indore28 Jul 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 132Section 143(3)Section 147Section 148Section 153Section 153C

…rative or direct evidence to presume that the notingsjjottings had materialized into transactions giving rise to income not disclosed in the books by the assessee, the department's presumption cannot be tenable in law. 36. In the case of ACIT v. SatyapalWassan295 ITR 352, Jabalpur ITAT has held that addition is not sustainable where paper is not containing any details to indicate nature of transaction, period of transaction, persons involved or code for deciphering figures and assessee denying knowledge and filing affidavit to indicate transactions related to somebody else. It has been further held that document…

Birendra Kumar Sharma, Gwalior vs. ACIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 542/IND/2017[09-10]Status: DisposedITAT Indore04 Jun 2019