Nemi Chand Kothari v. CIT

330 ITR 1Supreme Court of India2011#1558 most cited

What is Nemi Chand Kothari v. CIT authority for?

An appellate order is perverse and unsustainable if it deletes an addition made under Section 40A(3) of the Income-tax Act by admitting additional evidence without providing the Assessing Officer an opportunity to examine or rebut it, thereby violating principles of natural justice.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2025.

Also referred to as

Nemi Chand Kothari v. CIT · 330 ITR 1 · Supreme Court · Section 40A(3) · perversity of order · natural justice violation · additional evidence · opportunity to Assessing Officer · CIT(A) powers · appellate procedure · human probability test

Sections most often in play

Section 143(3)Section 119Section 132(1)Section 144ASection 153ASection 153CSection 153DSection 158BG

Issues it is cited on

section 153(a)violation of natural justicesection 132(4a)section 132(1)section 40a(3)sanctioning authoritysection 153a(1)section 145(3)search assessmentsection 153dsection 40asection 145

Judgments citing Nemi Chand Kothari v. CIT

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 24/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…acts & circumstances and misread the provisions to arrive at the conclusion that the payments were covered by exception under Rule 6DD(j). The order of the CIT(A) therefore suffers from perversity in view of the ratio of decision in case of Vijay Kumar Talwar 330 ITR 1 (SC). Sudarshan Silk sarees 300 ITR 205(SC). ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay Stone Product (Dept.) CO Nos. 5 & 6/ALLD/2020 Vijay Stone Product 9. On facts & circumsta…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(1)(1), MUMBAI vs. CREATIVE GEMS AND JEWELLERY LIMITED, MUMBAI

In the result, Revenue’s appeal inITA 2821/MUM/2024

ITA 2821/MUM/2024[2017-18]Status: DisposedITAT Mumbai15 Apr 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Ms.AasifaKhan,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 133ASection 143(3)Section 145Section 68

…e view of Hon'ble Apex Court in various judgements which are discussed in succeeding paragraph. (I) In the case of CIT v. P.Mohanakala[2007] 161 Taxman 169 / 291 ITR 278 (SC) ) Further, the Hon'ble Supreme Court in the case of Vijay Kumar Talwar v. CIT [2011] 330 ITR 1, has made observation which is reproduced as below 3.11 As held by the Hon’ble Supreme court in the case of Sumati Dayal vs CIT (1995AIR 2109) the fact should be examined by considering the surrounding circumstances and applying the test of human probability. So considering the surrounding circumstances and facts/trend of business as stated above…

CREATIVE GEMS AND JEWELLERY LIMITED,GOREGAON EAST MUMBAI vs. CIRCLE 4(1)(1), MUMBAI, AAYAKAR BHAWAN,MUMBAI

In the result, Revenue’s appeal inITA 2821/MUM/2024

ITA 2053/MUM/2024[2017-18]Status: DisposedITAT Mumbai15 Apr 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Ms.AasifaKhan,ARFor Respondent: Shri Mahesh Pamnani (Sr. DR)
Section 133ASection 143(3)Section 145Section 68

…e view of Hon'ble Apex Court in various judgements which are discussed in succeeding paragraph. (I) In the case of CIT v. P.Mohanakala[2007] 161 Taxman 169 / 291 ITR 278 (SC) ) Further, the Hon'ble Supreme Court in the case of Vijay Kumar Talwar v. CIT [2011] 330 ITR 1, has made observation which is reproduced as below 3.11 As held by the Hon’ble Supreme court in the case of Sumati Dayal vs CIT (1995AIR 2109) the fact should be examined by considering the surrounding circumstances and applying the test of human probability. So considering the surrounding circumstances and facts/trend of business as stated above…

DCIT 15(1)(2), MUMBAI vs. NIKITA JEWELLERS PVT LTD, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 2593/MUM/2023[2017-18]Status: DisposedITAT Mumbai14 Nov 2024AY 2017-18

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaranassessment Year 2017-18

For Appellant: Shri Vipul JoshiFor Respondent: Shri S. Srinivasu, CIT-DR
Section 68

…ng identity and creditworthiness of buyers and genuineness of the transactions. Accordingly, by placing reliance on the decision rendered by theHon’bleSupreme Courtin the case ofCIT vs. P. Mohanakala [2007] (291 ITR 278) and Vijay Kumar Talwar vs. CIT [2011] (330 ITR 1),the AOtook the view that the assessee has failed to prove the genuineness of the transactions. The AO also placed reliance on the decision rendered by the Hon’bleSupreme Courtin the case of Sumati Dayal 1995 AIR 2109 and held that the claim of cash sales is beyond the scope of human probability. Accordingly, he assessed the entire cash deposit of…

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