Mahavir Woollen Mills v. CIT

245 ITR 297High Court2000#8355 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2000 to 2025.

Sections most often in play

Section 132Section 153CSection 132ASection 143(3)Section 147Section 148Section 153ASection 80-IA

Issues it is cited on

section 158basection 113section 153a proceedingsmat creditsection 80acsection 80ablock periodsection 80iasection 158bsection 153a(1)search assessmentsection 158

Judgments citing Mahavir Woollen Mills v. CIT

NMD CONSTRUCTIONS LLP,BHILWARA vs. ITO, WARD-1, BHILWARA

In the result, based on above the appeal of the assessee is allowed

ITA 547/JPR/2025[2020-21]Status: DisposedITAT Jaipur17 Sept 2025AY 2020-21

Bench: Shri Gagan Goyal & Shri Narinder Kumarnmd Constructions Llp, C/O. Garg Petroleum Near Railway Phatak, Bhilwara 311 001 Pan No. Aanfn 8731C ...... Appellant Vs. Acit, Central Circle-01, Ajmer …...Respondent

For Appellant: Mr. B. P. Mundra, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. Sr. DR
Section 131Section 132Section 132ASection 132oSection 133ASection 250Section 292C

…nder section 292C, there was no necessity of independent examination of the assessee or further enquiry for corroborating the contents of the document. It relied on a judgment of the Delhi High Court rendered in the case of Mahavir Woollen Mills v. CIT [2000] 245 ITR 297/111 Taxman 566 in support of the submission on this point. [Para 6] The assessee, on the other hand, argued that the manner in which presumption contemplated under the provision of section 292C shall be drawn is in the discretion of the authority concerned and in support of the submission relied on a decision of the Supreme Court rendered in the…

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

…e entries found in the loose sheet corroborates the entire land transaction. 2.5 The Ld.CIT(A) erred in observing that the loose sheets seized are in the nature of dumb documents. The Hon'ble Delhi High Court, in the case of Mahavir Woolen Mills Vs CIT (2000) 245 ITR 297, held that when a noting in a diary or on loose slip of paper has some correlation with the entries made in regular books of accounts, it cannot be called a dumb document and its evidentiary value cannot be ignored. The CIT(A) failed to appreciate that cheque payments found in the loose sheets are exactly matching with sale deed, hence the same c…

DCIT, CENTRAL CIRCLE 2(3), CHENNAI, 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

…e entries found in the loose sheet corroborates the entire land transaction. 2.5 The Ld.CIT(A) erred in observing that the loose sheets seized are in the nature of dumb documents. The Hon'ble Delhi High Court, in the case of Mahavir Woolen Mills Vs CIT (2000) 245 ITR 297, held that when a noting in a diary or on loose slip of paper has some correlation with the entries made in regular books of accounts, it cannot be called a dumb document and its evidentiary value cannot be ignored. The CIT(A) failed to appreciate that cheque payments found in the loose sheets are exactly matching with sale deed, hence the same c…

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

ITA 1230/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56

…banking channels by the assessee were found duly recorded in the books of the assessee. Therefore, the seized material could not be termed as rough sheets. Reliance by Ld. AO on the decision of Delhi Tribunal in the case of Mahavir Woollen Mills Vs CIT (2000) 245 ITR 297(Del.) was correct. The Tribunal held that the assessee could not accept part of the entries and deny the rest of the entries just because they were not entered in the books of accounts. 4.9 The assessee filed affidavits of Shri O. Arumugasamy, Shri M. Palanisamy, Shri A. Senthil Kumar & Smt. R. Santhamani wherein they had stated the quantum of lo…

SG WIND FARM PVT. LTD.,TIRUPUR vs. DCIT,CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…banking channels by the assessee were found duly recorded in the books of the assessee. Therefore, the seized material could not be termed as rough sheets. Reliance by Ld. AO on the decision of Delhi Tribunal in the case of Mahavir Woollen Mills Vs CIT (2000) 245 ITR 297(Del.) was correct. The Tribunal held that the assessee could not accept part of the entries and deny the rest of the entries just because they were not entered in the books of accounts. 4.9 The assessee filed affidavits of Shri O. Arumugasamy, Shri M. Palanisamy, Shri A. Senthil Kumar & Smt. R. Santhamani wherein they had stated the quantum of lo…

SG WIND FAARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…banking channels by the assessee were found duly recorded in the books of the assessee. Therefore, the seized material could not be termed as rough sheets. Reliance by Ld. AO on the decision of Delhi Tribunal in the case of Mahavir Woollen Mills Vs CIT (2000) 245 ITR 297(Del.) was correct. The Tribunal held that the assessee could not accept part of the entries and deny the rest of the entries just because they were not entered in the books of accounts. 4.9 The assessee filed affidavits of Shri O. Arumugasamy, Shri M. Palanisamy, Shri A. Senthil Kumar & Smt. R. Santhamani wherein they had stated the quantum of lo…

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…banking channels by the assessee were found duly recorded in the books of the assessee. Therefore, the seized material could not be termed as rough sheets. Reliance by Ld. AO on the decision of Delhi Tribunal in the case of Mahavir Woollen Mills Vs CIT (2000) 245 ITR 297(Del.) was correct. The Tribunal held that the assessee could not accept part of the entries and deny the rest of the entries just because they were not entered in the books of accounts. 4.9 The assessee filed affidavits of Shri O. Arumugasamy, Shri M. Palanisamy, Shri A. Senthil Kumar & Smt. R. Santhamani wherein they had stated the quantum of lo…

PALLADAM KRISHNASAMY GANESHWAR,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

The appeal stands partly allowed in terms of our above order

ITA 1219/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Nov 2024AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1219/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2011-12) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 69B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1219/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2011-12) Shri Palladam Krishnasamy Ganeshwar DCIT बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ADFPG-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant by : Shri S. Srid…

ACIT, NEW DELHI vs. SH. SANJAY TANEJA, NEW DELHI

The appeal of the AO are allowed with above direction

ITA 6815/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Shri Kuldip Singh & Shri Prashant Maharishiacit, Vs. Sanjay Taneja, Central Circle-18, 198/1, Ramesh Market, New Delhi East Of Kailash, New Delhi Pan: Aaept8805A (Appellant) (Respondent)

For Appellant: Shri S.C. Matta, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 132Section 133ASection 14ASection 69A

…se there is no uncertainty about the contents written on these pages. There are no letters like H S.', 'T.2' and „D- Shop' which cannot be explained, and the figures can also be explained. Clearly, the judgment in the case Mahavir Wollen Mills vs. CiT (2000) 245 ITR 297 has been based on the basis of entirely different facts and hence is not applicable to the facts of the instant caseT3tmrtarfy7TFie facts in the case of CIT vs S.M. Agarwal 293 ITR 43, are different from this case as the assessee has himself admitted, albeit after being confronted with the difference in stock and presence of unaccounted cash, of…

COMMISSIONER OF INCOME TAX vs. SATISH KUMAR CHANDNA

The appeal is disposed of accordingly

ITA/142/2004HC Delhi21 Sept 2007

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE DR. JUSTICE S.MURALIDHAR

…ere, so as to discover a minor lapse here or an incautious opinion there to be used as a peg on which to hang an issue of law. 3. He has also drawn our attention to a decision of this Court in Mahavir Woollen Mills Vs. Commissioner of Income-Tax, [2000] 245 ITR 297, wherein this Court considered what is a substantial question of law. It was observed that a question of fact becomes a question of law if the findings are without any evidence or material or the finding is contrary to the evidence or perverse or there is no direct nexus between the conclusion of fact and the primary fact upon which that con…

NEW DLEHI.

ITA/900/2006HC Delhi28 Mar 2007
Section 132Section 260A

…document in this case is a dumb document and it does not lead to any conclusion and in support his contention, learned counsel for the Assessee cited a decision of Apex Court reported as Mahavir Woolen Mills v. Commissioner of Income Tax (2000) 245 ITR 297. 8. Another contention is that since the documents seized in this case are dumb document as per the finding of Commissioner of Income Tax (Appeals) and Tribunal and this conclusion is a factual one and, thus, no substantial question of law arises in this case. 9. Relevant portion of the assessment order with regard ITA No.900/20…

COMMISSIONER OF INCOME TAX DEL vs. KULWANT RAI

Accordingly, the present appeal is, hereby, dismissed

ITA/86/2006HC Delhi13 Feb 2007

Bench: HON'BLE MR. JUSTICE B.N.CHATURVEDI

Section 132Section 260A

…* HIGH COURT OF DELHI : NEW DELHI + ITA No. 86/2006 % Judgment reserved on: 22nd January , 2007 Judgment delivered on: 13th Februay, 2007 COMMISSIONER OF INCOME TAX DELHI (CENTRAL) -II ARA CENTRE, E-2, JHANDEWALAN EXTN. NEW DELHI ..... Appellant Through: Mr.R.D.Jolly, Adv. versus SHRI KULWANT RAI 12, AURANGZEB LANE NEW DELHI-110001 ..... Respondent Through:Mr.RajivShakdhar, Sr.Adv. with Mr.Sandeep Mittal,Adv. Coram: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA 1. Whether the Reporters of local papers may be allowed to see the judgme…

M/S BHAGAT CONST. CO.P.LTD vs. CIT & ORS

ITA/85/1999HC Delhi16 Nov 2000

…not been settled by pronouncement of the Supreme Court or Privy Council o, Uy tn" Federal Court, or (4) the issue is.not free from difficulty, and (5) it calls for a discussion for alternative view. . Woollen Mills v. Commissioner of Income Tax, Delhi (2000) 245 ITR 297. 8. Section 2604 is analogous to the provisions of Section 100 of the Civil Procedure Code, 1903 (in short, 'Code'). Under Section 100 of the Code, a second appeal canbe ' entertained only when a substantial question of law is involved. Such substantial question of law is required to be formulated in the memorandum of appeal. If the High . Court…

Mahavir Woollen Mills v. CIT (245 ITR 297) — Cited in 13 Judgments | BharatTax