PCIT v. Krishna Devi (Delhi HC)

149 TTJ 165Income Tax Appellate Tribunal#2409 most cited

What is PCIT v. Krishna Devi (Delhi HC) authority for?

An addition made by the Assessing Officer is unsustainable and must be deleted if the AO fails to conduct proper investigation and discharge the burden of proof.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Also referred to as

Vishnu Jaiswal vs CIT · 149 TTJ 165 · Assessing Officer burden of proof · AO investigation failure · unexplained additions deletion · Section 153A assessment · income-tax additions · onus of proof · Section 69B unexplained investment · Section 56(2)(x) unexplained receipts

Sections most often in play

Section 132(1)Section 143(3)Section 14ASection 153ASection 153DSection 56(2)(x)Section 69BSection 80IC

Issues it is cited on

section 115adsection 153a proceedingssection 2(1a)section 2(1)section 66section 60section 63section 2(14)(iii)section 56(2)(x)valuation of sharessection 115asection 80ic

Judgments citing PCIT v. Krishna Devi (Delhi HC)

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 309/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 308/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 306/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 305/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 304/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 303/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 302/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

ITA 301/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 300/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 299/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 296/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 295/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 275/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 274/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

ITA 273/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD),NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

ITA 240/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

NEEL METAL PRODUCTS LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

ITA 239/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

NEEL METAL PRODUCTS LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

ITA 238/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

NEEL METAL PRODUCTS LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

ITA 232/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ing judgments on the proposition that, when no investigation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 IT…

ACIT, CENTRAL CIRCLE- 13, NEW DELHI vs. JPM TOOLS LTD., NEW DELHI

ITA 7281/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…s been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO…

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