Para 71-75 ACIT v. Kences

308 ITR 230High Court2009#2445 most cited

What is Para 71-75 ACIT v. Kences authority for?

Undisclosed income cannot be added based solely on seized documents or notings/jottings without corroborative or direct evidence that these materialized into transactions.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

ACIT v. Kences · section 132 · seized documents · notings · jottings · corroborative evidence · addition · undisclosed income · presumption

Sections most often in play

Section 115BBESection 143(3)Section 132Section 132(4)Section 153ASection 292CSection 69CSection 139

Issues it is cited on

section 132(5)national tax tribunalsection 293section 65asection 100section 153(c)(1)section 94section 65b(4)abatement of assessmentsection 153b(1)(b)anonymous donationsection 74

Judgments citing Para 71-75 ACIT v. Kences

Shri Lalta Prasad Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 706/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…

Shri Santosh Kumar Sharma, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 705/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…

Shri Kamlesh Kumar Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 704/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…

Shri Khemraj Singh Chauhan, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 703/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…

Shri Sukhdev Singh Dhariwal, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 702/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…

Shri Sanjay Kumar Sahu, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 701/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…

The ACIT- 1(1), Bhopal vs. Shri Vinod Vaish, Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 189/IND/2013[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…addition can be made based on Para 67-70 (Delhi) CIT v. surmises and gues work 12 & Kulwant Rai 13 9 (2007) 289 ITR 509 Seized docuemnts are not a Para 71-75 ACIT v. Kences conclusive proof to arrive at 16 & Foundation P. Ltd. undisclosed income 17 10 (2009) 308 ITR 230 If there is no corroborative or Para 3 76-78 (Del) CIT v. D.K. direct evidence to presume that Gupta the notings/jottings has materialized into transactions giving rise to income not disclosed in the books by the assessee the department’s presumption cannot 32 Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.70…