How many judgments cite Mohan Foods Ltd. v. DCIT?

25 judgments on BharatTax cite Mohan Foods Ltd. v. DCIT (123 ITD 590), spanning 2017 to 2025.

Which sections of the Income Tax Act does Mohan Foods Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 1961, Section 132, Section 143(3), Section 147, Section 153C, Section 69A.

Mohan Foods Ltd. v. DCIT

123 ITD 590Income Tax Appellate Tribunal2010#4671 most cited

What is Mohan Foods Ltd. v. DCIT authority for?

An addition to undisclosed income cannot be made based solely on entries in seized documents without corroborating evidence found during the search or presented by the Assessing Officer to prove the expenditure was actually incurred.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Mohan Foods Ltd v DCIT · 123 ITD 590 · section 69C · addition to income · seized documents · corroborative evidence · onus of proof · expenditure incurred · undisclosed income

Sections most often in play

Section 1961 Section 132 Section 143(3)Section 147 Section 153C Section 69A Section 115BBE of Income Tax Act Section 132 of Income Tax Act

Issues it is cited on

buyback of shares section 269t onus of proof section 2(43)section 269s section 271e section 158bb section 2(31)section 269ss dumb documents icds section 159

Judgments citing Mohan Foods Ltd. v. DCIT

SURESH KUMAR BANTHIA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 835/KOL/2025[2020-2021]Status: DisposedITAT Kolkata18 Sept 2025AY 2020-2021

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Suresh Kumar Banthia Dcit, Central Circle-4(3) 147 Banthia House Mahatma Aayakar Bhavan, Poorva, 110 Gandhi Road, Burra Bazar, Shantipally, E.M. By Pass, Vs. Kolkata-700007, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aevpb2317L Assessee By : S.M. Surana & Sunil Surana, Ars Revenue By : Sanat Kumar Raha, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 18.09.2025

For Appellant: S.M. Surana, &For Respondent: Sanat Kumar Raha, DR

Section 132Section 133ASection 143(3)Section 69A

…ent the ld. Counsel for the assessee relied on the following decisions: - i. ACIT Vs. Satyapal Wassan (2007) 295 ITR (AT) 352 (Jabalpur) ii. CBI Vs. VC Shukla 3 SCC 410 iii. Rakesh Goyal Vs. ACIT (2004) 87 TTJ (Del) 151 iv. Mohan Foods Ltd Vs. DCIT (2010) 123 ITD 590 (Del) v. CIT vs. SM Agarwal [2007]293ITR43(DELHI) vi. Jayanti Lal Patel [1998] 233 ITR 588 (Raj). vii. NK Malhan Vs. DCIT (2004) 91 TTJ (Del) 938. viii. CIT Vs. Chandra Chemouse P. Ltd. (2008) 298 ITR 98 (Raj.) Suresh Kumar Banthia; A.Y. 2020-21 ix. MM financiers (P) Ltd. Vs. DCIT (2007) 107 TTJ (Chennai) 2000 x. Mongra Metals (P) Ltd. Vs. AC…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1,, RAIPUR vs. M/S. CHHATISGARH DISTILLERIES LIMITED, KOLKATA

In the result, appeal of the revenue in ITA No

ITA 103/RPR/2020[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri S.L Anuragi, Ld. CIT-DR

Section 115BSection 132Section 132(4)Section 153ASection 69C

…of law that any document or entry recorded in those documents should be corroborated with positive evidence. Here in the present case nothing has been corroborated or proved that assessee was dealing in money lending business.” Mohan Foods Ltd Vs. DCIT (2010) 123 ITD 590 (Del) – 8 ACIT (Central Circle)-1, Raipur Vs. M/s. Chhattisgarh Distilleries Limited ITA No. 103/RPR/2020 & CO No.15/RPR/2023 Held that – although the contents of the relevant seized documents show that the amounts mentioned therein relate to some expenditure, in the absence of any other evidence found during the course of search or brought on…

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14

Section 132Section 145(3)Section 153ASection 234ASection 250

…r which is claimed to have\nbeen found at the time of search, can be made, treating the figures as investment for\npurchase of plot no.B-4, Govind Marg Jaipur in the hands of Dr.Tomar, Dr.Mrs. Tomar\nand B.S Tomar HUF.33.\n4.2 Mahaan Foods Ltd.Vs. DCIT (2010) 123 ITD 590 (DELHI C BENCH): held that\nalthough the contents of the relevant seized document show that the amounts mentioned\ntherein relate to same expenditure, in the absence of any other evidence found during the\ncourse of search or brought on record by the AO to show that said expenditure was\n70\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. L…