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#4604 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 367,181 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

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…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) – Page 17 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 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…

Asst CIT 27(2), Navi Mumbai vs. Merit Magnum Construction, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 6657/MUM/2016[2010-11]Status: DisposedITAT Mumbai23 Sept 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Paresh ShapariaFor Respondent: Sh. Mahiita Nair, CIT-DR

Section 292CSection 68Section 69CSection 801BSection 801B(10)Section 80I

…rove positively that the appellant has made unaccounted investment and this onus cannot be discharged merely by rejecting the explanation given by the appellant. The Hon'ble Delhi High Court in the case of Mahaan Foods Ltd. v. Dy. CIT (2009) 27 DTR 185/(2010) 123 ITD 590 (Del). 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 record by the AO to show that the said expenditure was actually incurred by the assessee the same cannot be added to the un…

DCIT, Central-2, Bhopal vs. M/S Signature Builders and Coloniser, Bhopal

In the result, both the departmental appeals i

ITA 219/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…f 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) – 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 record by the AO to show that the said expenditure was actually incurred by the assessee, the same cannot be added to t…

DCIT-Central-2, Bhopal vs. M/S Singnature Colonisers, Bhopal

In the result, both the departmental appeals i

ITA 218/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Section 69

Vijay Kumar Aggarwal, Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1182/DEL/2011[2005-06]Status: DisposedITAT Delhi12 May 2017AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 1182/Del/2011 : Asstt. Year : 2005-06 Vijay Kumar Aggarwal, Vs Acit, M-65, Jagat Ram Park, Laxmi Central Circle-12, Nagar, Delhi New Delhi-110055 (Appellant) (Respondent) Pan No. Aexpa2040R Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Chadha, Ca Revenue By : Sh. Ravi Jain, Cit Dr Date Of Hearing : 17.02.2017 Date Of Pronouncement : 12.05.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ved Jain, Adv., &For Respondent: Sh. Ravi Jain, CIT DR

Section 132Section 153ASection 153CSection 292C

…TA Nos.6671 & 6672/Mum/2012 order dated 24.06.2016 (ITAT Mum.) " CIT Vs S. M. Aggarwal (2007) 293 ITR 43 (Del.) " CIT Vs Girish Chaudhary (2008) 296 ITR 619 (Del.) " Jayanti Lal Patel Vs ACIT & Ors. (1998) 233 ITR 588 (Raj.) " Mahaan Foods Ltd. Vs DCIT (2010) 123 ITD 590 (Del. C Bench) " ACIT Vs Satyapal Wassan (2008) 5 DTR (Jab. Trib.) 202 " Rakesh Goyal Vs ACIT (2004) 87 TTJ 151 (Del.) " N. K. Malhan Vs DCIT (2004) 91 TTJ 938 (Del.) " Jagdamba Rice Mills Vs ACIT (2000) 67 TTJ 838 (Chd.) " Ashwani Kumar Vs ITO (1992) 42 TTJ 644 (Del.) 16 Vijay Kumar Aggarwal " ACIT Vs Ashok Kumar Vig. (2007) 106 TTJ 422 (Ranch…