Parag Dalimia v. DCIT

386 ITR 466High Court2016#3966 most cited

What is Parag Dalimia v. DCIT authority for?

An assessee's refusal to sign a consent waiver form, which could have supported the absence of undisclosed foreign bank accounts, is considered conduct opposed to normal human conduct, and the court will not entertain a writ challenging a reopening action based on such refusal.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Also referred to as

Parag Dalimia v DCIT · 386 ITR 466 · Bombay High Court · undisclosed foreign bank account · consent waiver form · refusal to sign · writ petition · reopening action · Article 20(3) · search and seizure · assessment procedure

Sections most often in play

Section 153ASection 1961Section 271(1)(c)Section 69Section 132Section 132(4)Section 143(3)Section 142(1)

Issues it is cited on

section 90(3)section 65(b)section 65b(4)section 163section 276cash found during searchjewellery found during searchsection 153b(1)section 65bsection 65azadi bachao andolanhouse property income

Judgments citing Parag Dalimia v. DCIT

PARAG DALMIA,NEW DELHI vs. DCIT,CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1871/DEL/2023[2006-07]Status: DisposedITAT Delhi30 Aug 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 925/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 924/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 923/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 922/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Aug 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 921/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 920/DEL/2018[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 3285/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6610/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6608/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6605/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

ACIT, CENTRAL CIRCLE-26, NEW DELHI vs. PARAG DALMIA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6604/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…t tantamount to testamentary compulsion violative of Article 20(3) of the Constitution. We thus see no substance in justification advanced for refusal to provide consent waiver form. 20. The Hon’ble Bombay High Court in the case of Soignee R Kothari vs. DCIT 386 ITR 466 (Bom), in identical facts, observed that the conduct of the assessee is not forthcoming and opposed to normal human conduct. The Hon’ble Court declined to turn a blind eye to the fact of refusal to sign consent waiver form to support absence of any undisclosed foreign bank account. The remedy sought by way of Writ challenging reopening action was…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7760/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7759/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7758/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7757/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7756/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6769/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6767/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6744/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…rch operation, the assessee had accepted the same. This is clearly an incriminating material. In this regard, he relied on the following decisions:- a. ITA No. 5499/Del/2017 for AY 2006-07 in the case of Parag Dalimia Vs. DCIT; b. Soignee R. Kothari Vs. DCIT 386 ITR 466 (Bombay) 17. Considered the rival submissions and materials available on record, we observe that the Ld AR now raised several issues relating to the income offered ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 And ITA Nos. 6767 ,6769,7756 to 7759,7760/Del/2017 Rajinder Kumar by the assessee in revised return of income, the basis of offeri…

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