PCIT v. Umesh Israni

67 Taxmann.com 372High Court2016#1769 most cited

What is PCIT v. Umesh Israni authority for?

Arbitrary additions to income cannot be made solely based on 'dumb documents', loose papers containing scribbling, or rough/vague notings.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v. Umesh Israni · dumb documents · loose papers · rough notings · arbitrary addition to income · section 132 · search and seizure · assessment procedure

Sections most often in play

Section 131Section 132Section 132(4A)Section 142(1)Section 143(2)Section 292CSection 133ASection 132(4)

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 145avaluation of sharessection 65bsection 65section 153(1)section 181dumb documentsicds

Judgments citing PCIT v. Umesh Israni

Bathx Bathware India Private Limited, Kochin vs. ACIT, Central Ircle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 437/COCH/2024[2015-2016]Status: DisposedITAT Cochin20 Dec 2024AY 2015-2016

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Bathx Bathware India Private Limited, Kochin vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

A B C Sales Corporation, Kannur vs. ITO, Circle-1, Kannur

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…

Abc Buildware India (P) Limited, Kannur vs. ITO, Circle-1, Kannur

In the result, appeal of the assessee is hereby dismissed

ITA 389/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : BY VIRTUAL HEARING BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER SN Assessee Revenue ITA No. Asst. Year 1 ABC Sales Corporation ITO, Circle-1, 404/COCH/2024 2017-18 Kannur (Payyannur) ACIT, Central 2 ABC Sales Corporation 440/COCH/2024 2017-18 Circle, (Taliparamba) Kozhikode 3 ABC Sales Corporation -do- 441/COCH/2024 2017-18 (Payyannur) 4 ABC Sales Corporation -do- 2018-19 (Payyannur) 449/COCH/2024 5 ABC Sales Corporation -do- 2017-18 (Kanhangad) 439/COCH/2024 6 ABC Sales Corporation -do- 2018-19 (Taliparamba) 450…