How many judgments cite Para 5 119- CIT v. Ram Narain?

41 judgments on BharatTax cite Para 5 119- CIT v. Ram Narain (262 ITR 295), spanning 2016 to 2026.

Which sections of the Income Tax Act does Para 5 119- CIT v. Ram Narain come up under?

It is most often cited in judgments turning on Section 10(38), Section 142(1), Section 132, Section 147, Section 148, Section 153A.

Para 5 119- CIT v. Ram Narain

262 ITR 295High Court2003#2859 most cited

What is Para 5 119- CIT v. Ram Narain authority for?

A strong suspicion, however compelling, cannot replace the need for concrete evidence or proof in income tax proceedings. Assessments based on mere presumptions, without factual support, are not justified.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs. Ram Narain · presumption cannot substitute evidence · suspicion cannot replace proof · addition not justified · ITAT decision based on presumption · search assessment · Nirmal search · 118 Fashions · 121 Goel · 262 ITR 295 · 153A · 132 · 147

Sections most often in play

Section 10(38)Section 142(1)Section 132 Section 147 Section 148 Section 153A Section 263 Section 115BBE

Issues it is cited on

paper company section 153(a)penny stock section 10(38)section 249 section 153d search assessment delay in filing appeal section 132a section 253 long term capital gain section 133

Judgments citing Para 5 119- CIT v. Ram Narain

K.S.Ravikumar, Coimbatore vs. ACIT, Trichy

In the result, the appeals of the assessee are allowed

ITA 1505/CHNY/2014[2007-08]Status: DisposedITAT Chennai04 Mar 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner Of No.26/3, Sasti Illam, V. Income Tax, Vivekananda Nagar, Singanallur, Central Circle Ii, Coimbatore – 641 005. Trichy. Pan : Ajhpr 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Ramasamy, FCAFor Respondent: Ms. C. Vatchala, JCIT

Section 153ASection 153C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 to 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner of No.26/3, Sasti Illam, v. Income Tax, Vivekananda Nagar, Singanallur, Central Circle II, Coimbatore – 641 005. Trichy. PAN : AJHPR 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर स…