Prakash Chand Nahata v. CIT

301 ITR 134High Court2008#1057 most cited

What is Prakash Chand Nahata v. CIT authority for?

No addition to income can be made based solely on documents found from a third party without examining that third party and establishing a clear link between the documents' contents and the assessee.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Prakash Chand Nahata v. CIT · 301 ITR 134 · third party documents · addition to income · examination of third party · linking evidence · search assessment · Section 153A · Section 68 · Section 69 · Section 69A · evidentiary value

Sections most often in play

Section 143(3)Section 153ASection 68Section 132(4A)Section 69Section 144Section 142(1)Section 69A

Issues it is cited on

buyback of sharessection 44afjewellery found during searchonus of proofsection 269tsection 269ssection 271esection 150section 158bbunexplained jewellerysection 132(4a)section 269ss

Judgments citing Prakash Chand Nahata v. CIT

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…an AIR 1961 SC 1623 (iii) Lakshman Exports Ltd. v. Collector of Central Excise (2005) 10 SCC 634 (iv) Rajiv Arora v. Union of India and Ors. AIR 2009 SC 1100 (v) CIT Vs. SMC Share Brokers Ltd., (2007) 288 ITR 345 (Del) (vi) Prakash Chand Nahta Vs. CIT, (2008) 301 ITR 134 (MP) (vii) Bangodaya Cotton Mills Ltd. vs. CIT [2009] 21 DTK 200 (Cal) (viii) CIT Vs. Sanjeev Kumar Jain (2009) 310 ITR 178 (P&H) ( (ix) CIT & Anr. Vs. Land Development Corporation (2009) 316 ITR 328 (Kar) (x) CIT Vs. Rajesh Kumar (2008) 306 ITR 27 (Del) (xi) Heirs & LRs of Late Laxmanbhai S. Patel Vs. CIT (2009) 222 CTR (Guj) 138 (xii) CIT Vs. P…

Deepak Kumar Shah, Ramganjmandi vs. Income Tax Officer, Kota

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 426/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Jul 2024AY 2017-18

Bench: Hearing.

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 131Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 426/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Deepak Kumar Shah cuke The ITO Vs. Bazar No. 1, Ramganj Mandi Ward- Kota Kota -326 519 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADDPK 1529 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-DR lquokbZ dh rkjh[k@…

Shri Rameshbhai N. Savaliya, Ahmedabad vs. The Deputy Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

In the result, the appeal filed by the assessee is partly allowed

ITA 1124/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2010-11

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kambleassessment Year : 2010-11 Smt. Lilaben Rameshbhai The Dy.Cit Savaliya Vs Central Circle-1(1) Legal Heir Of Rameshbhai Ahmedabad N.Savaliya 12, Paritosh Bungalows Satellite Ahmedabad – 380 015 Pan: Abjps 1312 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 22/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 17/04/2024 आदेश/O R D E R Per Ms. Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 18/01/2017 Passed By The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year (Ay) 2010-11. 2. Grounds Of Appeal Are As Under: 1. The Learned Commissioner Of Income Tax, (Appeals)-11, Ahmedabad Has Erred In Law & On Facts Of The Case In Confirming The Addition Made By The Smt.Lilaben Rameshbhai .Savaliya Legal Heir Of Shri Rameshbhai N. Savaliya Asst.Year 2010-11

For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 148

…reopening of the case and additions made in case of the assessee are not sustainable. The Ld.Counsel for the assessee also relied upon the following decisions: (i) Kishanchand Chelaram Vs. CIT (1980) 125 ITR 713 (SC) (ii) Prtakash Chand Nehta Vs. CIT (2008) 301 ITR 134 (MP) (iii) Bakulbhai Ramanlal Patel Vs. ITO (2011) 56 DTR 212 (Guj) (iv) Shankerlal Nagji & Co & Others Vs. ITO (2010) 322 ITR 90 (Guj) 6. As regards Ground No.2 related to disallowance of expenditure on agricultural income, the Ld.Counsel for the assessee submitted that the CIT(A) totally ignored that the assessee was incurring these expenditur…

JCIT (OSD) Central Cirlce-26, New Delhi vs. P L Computer & Communication Pvt Ltd, New Delhi

In the result, the appeal of the Revenue and the Cross

ITA 833/DEL/2021[2012-13]Status: DisposedITAT Delhi01 Feb 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rakesh Jain, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 144Section 153ASection 153C

…90 of 2009, order dated 10.01.2011  CIT Vs. Bholanath Poly Fab Pvt. Ltd. in ITA 63 of 2012, order dated 23.10.2012  Vijay Proteins Pvt. Ltd. Vs. CIT (58 ITD 428)  CIT Vs. M/s Nangalia Fabrics Pvt. Ltd. (220 Taxmann 17) (Guj.)  Prakash Chand Mehta Vs. CIT (301 ITR 134) (M.P.)  CIT Vs. SMC Share Brokerts Ltd. (288 ITR 345) (Del.)  CIT Vs. S. M. Aggarwal (293 ITR 43) (Del.)  Sai Lifestyles Pvt. Ltd. Vs. ACIT in ITA Nos. 4465, 4310, 4466, 4311, 4467/2010 dated 25.11.2011  ACIT Vs. K.P. Sanghvi & Sons LLP in ITA No. 2455/2017 dated 28.09.2018  Aggarwal Associates (Promoters) Ltd. Vs. DCIT in ITA No. 787/2016…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 805/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 804/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…was relied upon by the AO as basis of the addition made in the assessment then it is incumbent upon the AO to give an opportunity to the assessee to cross examine Shri G.C. Patidar. The Hon’ble jurisdictional High Court in case of Prakash Chand Nahata vs. CIT 301 ITR 134 has held in para 19 to 20 as under: “19. In the case at hand Mohd. Rashid was summoned and his statement was recorded. A request was made by the assessee to cross- examine him. The same was not allowed. On a perusal of the assessment order it is perceivable that the Assessing Officer has heavily relied upon the statement of Mohd. Rashid. The Asse…