Navjivan Oil Mills v. CIT

124 Taxmann 392High Court2002#1523 most cited

What is Navjivan Oil Mills v. CIT authority for?

Seized material obtained during a search operation must be read in its entirety, and the 'pick and choose' theory cannot be adopted when interpreting such material.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Navjivan Oil Mills v. CIT · 252 ITR 417 · section 132 · section 148 · search and seizure assessments · seized material interpretation · read in entirety · pick and choose theory · unaccounted income · undisclosed income

Also reported as

252 ITR 417

Sections most often in play

Section 148Section 132Section 147Section 143(2)Section 143(3)Section 139(1)Section 68Section 69C
Read the full judgment

Issues it is cited on

section 270a(1)hundi transactioncircular tradingsection 270a(6)section 117section 116section 270a(9)section 132(4a)real income theorypeak credit theoryunder-reporting of incomeon money receipt

Judgments citing Navjivan Oil Mills v. CIT

Deputy Commissioner of Income Tax, Centrll Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 108/NAG/2023[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 107/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Aug 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Biharilal Shadhuram Chhabriya, Nagpur

In the result, appeal filed by the Revenue for the assessment year

ITA 106/NAG/2023[2016-17]Status: DisposedITAT Nagpur21 Aug 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 131Section 132Section 139(1)Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.106/Nag./2023 (Assessment Year : 2016–17) ITA no.107/Nag./2023 ITA no.106/Nag./2023 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.109/Nag./2023 ITA no.108/Nag./2023 (Assessment Year : 2019–20) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(1), Nagpur v/s Shri Biharilal Shadhuram Chhabriya ……………. Respondent Kirana Oli, Maskasath, Shahid Chowk Itwari, Nagpur 440 032 PAN – AASPC9392D Assessee by : Shri Abhay…

Shri Ashok Bhawarlal Jain, Pune vs. ACIT, Central Circle 1(1), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1123/PUN/2023[2018-19]Status: DisposedITAT Pune27 Mar 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

Shri Ashok Bhawarlal Jain, Pune vs. ACIT Central Circle 1(1), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1122/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune27 Mar 2024

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 1122 & 1123/PUN/2023 धििाारण वर्ा / Assessment Years : 2014-15 & 2018-19 Shri Ashok Bhawarlal Jain, 232, Main Bazar, Dehuroad, Pune – 412101 PAN : ADVPJ0579M .......अपीलार्थी / Appellant बनाम / V/s. Asst. Commissioner of Income Tax, Central Circle – 1(1), Pune ……प्रत्यर्थी / Respondent IT(SS)A No. 22/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Shri Ashok Bhawarlal Jain, 232, Main Bazar,…

Thakorbhai & Company, Na vs. Arivs.Income Tax Officer, Ward-5, Navsari

In the result, ground of appeal raised by the assessee is allowed

ITA 641/SRT/2023[2009-10]Status: DisposedITAT Surat06 Nov 2023AY 2009-10

Bench: Shri Pawan Singh(Virtual Hearing) Thakorbhai & Company, I.T.O., 1, Amalsad Market Yard, Opp. Rly Ward-5, Vs. Station, Amalsad, Gandevi, Gujarat. Navsari. Pan No. Aabft 4392 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Thakorbhai & Company, I.T.O., 1, Amalsad Market Yard, Opp. Rly Ward-5, Vs. Station, Amalsad, Gandevi, Gujarat. Navsari. PAN No. AABFT 4392 F Appellant/ assessee Respondent/ revenue Assessee represented by Shri Parin Shah, C.A. Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 19/09/2023 Date of hearing 06/11/2023 Date of pronouncement 06/11/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is dire…

Deputy Commissioner of Income Tax, Central Circle Ajmer vs. Mukesh Kumar Somani, Kishangarh

In the result appeals of the revenue in ITA Nos

ITA 336/JPR/2022[2019-20]Status: DisposedITAT Jaipur08 Dec 2022AY 2019-20
For Appellant: Shri C. M Agarwal (C.A.)For Respondent: Shri Shailendra Sharma (CIT)
Section 143(3)Section 69

…nts, is the names of the borrowers is correct and not the names of lenders. Entire documents should read as a whole and contents of entire documents should be treated as correct or rejected as a whole.-Naviivan Oil Mills vs CET (2001) 170 CTR (Guj) 224 (2001) 252 ITR 417 (Guj), Kantilal Bros, vs. Asstt. CIT 1995) 51 TTJ (Pune) 513: (1995) 52 ITO 412 (Pune), Glass Lines Equipment Co. Ltd. v. CIT (2001) 170 CTR (Guj) 470 (2002) 253 ITR 454 (Guj). Mehta Parikh & Co. vs. CIT (1956) 30 ITR 181 (SC) and Chander Mohan Mehta va, Asstt. CIT (Inv.] (1999) 65 TTJ (Pune) 327: (1999) 71 ITD 245 (Pune) applied. (vi) Thus, as…

Deputy Commissioner of Income Tax, Central Circle Ajmer vs. Alok Malpani, Kishangarh

In the result appeals of the revenue in ITA Nos

ITA 334/JPR/2022[2019-20]Status: DisposedITAT Jaipur08 Dec 2022AY 2019-20
For Appellant: Shri C. M Agarwal (C.A.)For Respondent: Shri Shailendra Sharma (CIT)
Section 143(3)Section 69

…nts, is the names of the borrowers is correct and not the names of lenders. Entire documents should read as a whole and contents of entire documents should be treated as correct or rejected as a whole.-Naviivan Oil Mills vs CET (2001) 170 CTR (Guj) 224 (2001) 252 ITR 417 (Guj), Kantilal Bros, vs. Asstt. CIT 1995) 51 TTJ (Pune) 513: (1995) 52 ITO 412 (Pune), Glass Lines Equipment Co. Ltd. v. CIT (2001) 170 CTR (Guj) 470 (2002) 253 ITR 454 (Guj). Mehta Parikh & Co. vs. CIT (1956) 30 ITR 181 (SC) and Chander Mohan Mehta va, Asstt. CIT (Inv.] (1999) 65 TTJ (Pune) 327: (1999) 71 ITD 245 (Pune) applied. (vi) Thus, as…

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

In the result, both the appeal of the assessee is partly

ITA 260/JPR/2020[2017-18]Status: DisposedITAT Jaipur17 Aug 2022AY 2017-18
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 139Section 143(3)Section 153ASection 199CSection 292CSection 68

…ue is not justified in taking a view that only a part of the contents, i.e., the names of the borrowers is correct and not the names of lenders. Entire documents should read as a rejected as a whole— Navjivan Oil Mills vs. CIT (2001) 170 CTR (Guj) 224: (2001) 252 ITR 417 (Guj), Kantilal Bros. vs. Asstt. CIT (2995) 51 MI (Pune) 513: (1995) 52 ITD 412 (Pune), Glass Lines Equipment Co. Ltd. vs. CIT (2001) 170 CTR (Guj) 470 : (2002) 253 ITR 454 (Guj), Mehta Parikh & Co. vs. C1T (1956) 30 ITR 181 (SC) and Chander Mohan Mehta vs. Asstt. CIT (Inv.) (1999) 65 TTJ (Pune) 327: (1999) 71. ITD 245 (Pune) applied. First thing…

Shri Naresh Jhanwar, Jaipur vs. DCIT, C.C.-3, Jaipur

In the result, both the appeal of the assessee is partly

ITA 259/JPR/2020[2016-17]Status: DisposedITAT Jaipur17 Aug 2022AY 2016-17
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 139Section 143(3)Section 153ASection 199CSection 292CSection 68

…ue is not justified in taking a view that only a part of the contents, i.e., the names of the borrowers is correct and not the names of lenders. Entire documents should read as a rejected as a whole— Navjivan Oil Mills vs. CIT (2001) 170 CTR (Guj) 224: (2001) 252 ITR 417 (Guj), Kantilal Bros. vs. Asstt. CIT (2995) 51 MI (Pune) 513: (1995) 52 ITD 412 (Pune), Glass Lines Equipment Co. Ltd. vs. CIT (2001) 170 CTR (Guj) 470 : (2002) 253 ITR 454 (Guj), Mehta Parikh & Co. vs. C1T (1956) 30 ITR 181 (SC) and Chander Mohan Mehta vs. Asstt. CIT (Inv.) (1999) 65 TTJ (Pune) 327: (1999) 71. ITD 245 (Pune) applied. First thing…

DCIT CC-8(4), Mumbai vs. M/S Ruby Mills Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 3958/MUM/2019[2008-09]Status: DisposedITAT Mumbai01 Feb 2021AY 2008-09

Bench: Shri Rajesh Kumar, Am & Shri Pavan Kumar Gadale, Jm Dcit Central Circle 8(4) Vs. M/S. Ruby Mills Ltd., Room No.658, 6Th Floor 11Th Floor Aayakar Bhavan Ruby House, J.K. Sawant M.K. Road, Mumbai-400020 Marg, Dadar (W) Mumbai – 400 028 Pan/Gir No.Aaact0220G (Appellant) .. (Respondent)

Section 143(3)Section 271(1)Section 271(1)(c)

…gh vs. CIT 258 ITR 85(P&H). > CIT(A) vs. Valimkbhai H. Patel 280 ITR 487(Guj). > CIT(A) vs. Raj Bans Singh 276 ITR 351 (All). > CIT vs. Lallubhaijogibhai Patel 261 ITR 216(Guj) > CIT vs. Shivnarayanjamnalal& Co. 232 ITR 311 (UP). > Navjivan Oil Mills Vs. CIT [252 ITR 417 (Guj)] > CIT Vs. Ravail Singh & Co. [254 ITR 191 (P&H)] > CIT Vs. Dhillon Rice Mills [256 ITR 447 (P&H)] > CIT vs. K.R. Chinni Krishna Chetty; 246 ITR 121 > CIT Vs. Subhash Trading Co. 221 ITR 110 (Guj.) > CIT vs. Rahamat Khan Birbal Khan Badruddin& Party (1999) 240 ITR 778 (Raj) > CIT vs. B.D. Ramchandra (1984) 150 ITR 242 (Bom) > CIT Vs. Aero…

Satish Saraf, Mumbai vs. Deputy Commissioner Central Circle-4(3), Central Range-4, Mumbai

ITA 6567/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Feb 2020AY 2010-11

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am

For Appellant: Shri A. K. Ghosh, ARFor Respondent: Shri V. Vinod Kumar
Section 131Section 132Section 132(4)Section 271(1)(c)

…h Saraf (iii) CIT(A) vs. Valimkbhai H. Pate/ 280 ITR 487(Guj). (iv) CIT(A) vs. Raj Bans Singh 276 ITR 351 (All). (v) CIT vs. Lallubhai Jogibhai Pate/ 261 ITR 216(Guj) (vi) CIT vs. Shivnarayan Jamnalal & Co. 232 ITR 311 (NIP). (vii) Navjivan Oil Mills Vs. CIT[252 ITR 417 (Guj)] (viii) CIT Vs. Ravail Singh & Co. [254 ITR 191 (P&H)] (ix) CIT Vs. Sangrur Vanaspati Mills Ltd. [216 CTR 92 (P&H)] (x) CIT Vs. DM/o/7 Rice Mills [256 ITR 447 (P&H)] Reliance is further placed on the following decisions of various High Courts/ Tribunals wherein, it has been categorically held that penalty cannot be imposed in respect of add…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Kanakia Hospitality P.Ltd, Mumbai

ITA 3186/MUM/2014[2011-12]Status: DisposedITAT Mumbai07 Aug 2019AY 2011-12

Bench: Shri G. Manjunatha & Shri Ravish Sooddeputy Commissioner Of Kanakia Hospitality Pvt. Ltd. Income Tax, Central Circle-23, 10Th Floor, 215, Autrium Room No. 409, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, Churchgate, Mumbai 400 059 Mumbai – 400020 Pan – Aacck7755R (Appellant) (Respondent) Kanakia Hospitality Pvt. Ltd. Deputy Commissioner Of 10Th Floor, 215 Autrium, Income Tax, Central Circle-23, Near Meriott Courtyad Hotel, Room No. 409, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Andheri (East) M.K. Road, New Marine Lines, Mumbai 400 053 Mumbai – 400 020

For Appellant: Shri B.Srinivas, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 132Section 143(3)

….e., the names of the borrowers is correct and not the names of lenders. Entire documents should read as a whole and contents of entire documents should be treated as correct or rejected as a whole” - Navjivan Oil Mills vs. CIT (2001)170 CTR (GuI) 224: (2001) 252 ITR 417 (Guj), Kantilal Bros. vs. Asstt. CIT (1995) 51 TTJ (Pune) 513 : (1995) 52 ITD 412 (Pune), Glass Lines Equipment Co. Ltd. vs. CIT (2001) 170 CTR (Guj) 470: (2002) 253 ITR 454 (Guj), Mehta Parikh & Co. vs. CIT (1956) 30 ITR 181 (SC) and Chander Mohan Mehta vs. Asstt. CIT (Inv.) (1999) 65 1TJ (Pune) 327: (1999) 71 ITD 245 (Rune) applied.” 14. It has…

Shri Tushar Hasmukhbhai Soni, Petlad vs. The Income Tax Officer, Ward -1, Anand

In the result, the appeal of the assessee is allowed

ITA 2045/AHD/2015[2005-06]Status: DisposedITAT Ahmedabad26 Apr 2018AY 2005-06
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 133ASection 143(3)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2005-06 Shri Tushar Hasmukhbhai The ITO, Soni, Prop. Sainath Ward-1, Jewellers, Chpwad, Vs Anand Kansara Bazar, (Respondent) Petlad-388001 PAN: AZTPS6277K (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri Sunil Talati, A.R. Date of hearing : 12-03-2018 Date of pronouncement : 27-04-2018 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2005-06, arises from order of the CIT(A)- 4, Vadodara dat…

ACIT 15(3), Mumbai vs. Neelkanth Palm Realty, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3922/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Gyneshwar KataramFor Respondent: Shri S.R.Kirtane
Section 271(1)(c)Section 80I

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM आमकय अऩीर सं./ITA No.3922/Mum/2014 (नििाारण वषा / Assessment Year :2008-2009) ACIT-15(3), Mumbai-400007 Vs. Neelkanth Palm Realty, Fine House, Fifth Floor, Anandji Lane, M.G.Road, Ghatkoper(E), Mumbai- 400077 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAEEN 5224 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri S.R.Kirtane ननधाारयती की ओर से /Assessee by : Shri Gyneshwar Kataram सुनवाई की तायीख / Date of Hearing : 30/11/2…