Municipal Committee, Hoshiarpur v. Punjab SEB

13 SCC 216Reported decision2010#15220 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 11(5)(iii)Section 139(1)Section 14ASection 43BSection 8D(2)

Issues it is cited on

section 69dsection 69brejection of books of accountshare application moneyloose paperssection 145(3)documents seizedaddition u/s 68section 145section 69csection 133asection 115bb

Judgments citing Municipal Committee, Hoshiarpur v. Punjab SEB

DCIT CENTRAL CIRCLE-5(4), MUMBAI vs. SATYAM REALTORS PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 6283/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Mar 2026AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Jagadishdcit Cc-5(4), Mumbai Vs Satyam Realtors Private Ltd. Room No.436, 4Th Floor, Room No.4, 3Rd Floor Capri, Anant Kautilya Bhawan, Bandrakurla Kanekar Marg Bandra (East) Complex, Mumbai-400051 Mumbai-400051 Pan:Aaccs7290P Appellant Respondent Assessee By : None, Respondent By : Shri Arun Kanti Datta (Cit Dr) Date Of Hearing : 09/03/2026 Date Of Pronouncement : 13/03/2026 O R D E R Per: Anikesh Banerjee (Jm): The Instant Appeal Of The Revenue Was Preferred Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)-53, Mumbai [For Brevity The “Ld. Cit(A)”], Order Passed Under Section 250 Of The Income Tax Act 1961 (For Brevity ‘The Act’) For Assessment Year 2017-18, Date Of Order 24.09.2024. The Impugned Order Emanated From The Order Of The Ld. Assistant Commissioner Of Income Tax

For Appellant: NoneFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 143(3)Section 14ASection 14A(1)Section 250Section 43B

…findings are either ipse dixit of the Court or based onconjecture and surmises, the judgment suffers from the additional infirmity of non-Municipal Committee, application of mind and thus, stands vitiated." Hoshairpur v. Punjab State Electricity Board (2010) 13 SCC 216. In this instant case, the all the parameters that makes an appellate order" perverse" have been satisfied. The CIT(A) thus arrived at a conclusion which should not be drawn by a reasonable person on the backdrop of facts stated above. 2.7. It is therefore respectfully submitted that the order of the CIT(A) is erroneous in facts and law and liable…

MUKESH JAIN HUF,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 620/JPR/2025[2010-11]Status: DisposedITAT Jaipur06 Aug 2025AY 2010-11
For Appellant: Sh. Tarun Mittal, CAFor Respondent: MS. Alka Gautam, CIT-DR
Section 143(3)Section 147Section 148Section 68

…of the court was affected by the\nirrelevant material used by it in arriving at its finding. Such a finding is vitiated\nbecause of the use of inadmissible material and thereby an issue of law arises.\"\n\nMunicipal Committee, Hoshiarpur v. Punjab SEB (2010) 13 SCC 216\n\"If a finding of fact is arrived at by ignoring or excluding relevant material or by\ntaking into consideration irrelevant material or if the finding so outrageously defies\nlogic as to suffer from the vice of irrationality incurring the blame of being perverse,\nthen the finding is rendered infirm in the eye of the law. If the findings of the C…

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, appeal of the assessee is dismissed and that of the revenue is also stands dismissed

ITA 181/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…stment in stock Allegations, in the present case, are not based upon weighing of evidence but for altogether a wrong decision. The decision suffers from vice of irrationality, rendering it infirm in law. In Municipal Committee, Hoshiarpur v. Punjab SEB [2010] 13 SCC 216 it has been held that: "28. If a finding of fact is arrived at by ignoring or excluding relevant material or by taking into consideration irrelevant material or if the finding so outrageously defies logic as to suffer from the vice of irrationality incurring the blame of being perverse, then the finding is rendered infirm in the eye of the law. I…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…estment in stock Allegations, in the present case, are not based upon weighing of evidence but for altogether a wrong decision. The decision suffers from vice of irrationality, rendering a infirm in law. In Municipal Committee, Hoshiarpur v. Punjab SEB (2010) 13 SCC 216 it has been held that “28. If a finding of fact is arrived at by ignoring or excluding relevant material or by taking into consideration irrelevant material or if the finding so outrageously defies logic as to suffer from the vice of irrationality incurring the blame of being perverse, then the finding is rendered infirm in the eye of the law. If…

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…estment in stock Allegations, in the present case, are not based upon weighing of evidence but for altogether a wrong decision. The decision suffers from vice of irrationality, rendering a infirm in law. In Municipal Committee, Hoshiarpur v. Punjab SEB (2010) 13 SCC 216 it has been held that “28. If a finding of fact is arrived at by ignoring or excluding relevant material or by taking into consideration irrelevant material or if the finding so outrageously defies logic as to suffer from the vice of irrationality incurring the blame of being perverse, then the finding is rendered infirm in the eye of the law. If…

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is dismissed and that of the revenue is also stands dismissed

ITA 112/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…stment in stock Allegations, in the present case, are not based upon weighing of evidence but for altogether a wrong decision. The decision suffers from vice of irrationality, rendering it infirm in law. In Municipal Committee, Hoshiarpur v. Punjab SEB [2010] 13 SCC 216 it has been held that: "28. If a finding of fact is arrived at by ignoring or excluding relevant material or by taking into consideration irrelevant material or if the finding so outrageously defies logic as to suffer from the vice of irrationality incurring the blame of being perverse, then the finding is rendered infirm in the eye of the law. I…