Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani

108 Taxmann.com 437High Court2019#577 most cited

What is Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani authority for?

An addition to income cannot be made solely based on entries in loose papers found during a search without conducting any independent inquiry or verification from the alleged seller or developer. Reliance solely on digital records without corroborative evidence is insufficient for an addition.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2021 to 2026.

Also referred to as

Principal Commissioner Income Tax v. Umesh Ishrani · 108 Taxmann.com 437 · HC 2019 · loose papers · third party premises · unaccounted consideration · on-money · inquiry from seller · verification from developer · digital record · substantive addition

Sections most often in play

Section 132Section 292CSection 132(4)Section 69ASection 153ASection 143(3)Section 132(4A)Section 153C

Issues it is cited on

extinguishment of rightshundi transactionsection 134section 23(3)section 158b(b)section 132(4a)dumb documentssection 158bb(1)protective assessmentfaceless assessment schemesubstantive assessmentsection 292c

Judgments citing Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani

DCIT, CC-1(4), Chennai vs. M/S. Johnkumar Trust, Puducherry

In the result, appeal filed by the Revenue in ITA No

ITA 3092/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

Shro A/ Johnkumar, Pondicherry vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 3028/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Rohan Mehta, (Legal Heir of Late Mr Jitendra N Mehta), Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 3805/MUM/2019[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Suchitra Raghunath Kamble, Hon'Ble

For Appellant: Hema Kataria
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, HON'BLE JUDICIAL MEMBER ITA NOs. 3803, 3799, 3805 & 3802/MUM/2019 (A.Ys: 2007-08, 2008-09, 2011-12 & 2012-13) Rohan Mehta v. DCIT, Central Circle – 47 Room No. 658/676 {Legal heir of Late Jitendra Mehta} Aayakar Bhavan 2601, 26th Floor M.K. Road, Mumbai - 400020 Shiv Tapi Apartments H.G. Marg, Gamdevi Mumbai - 400007 PAN: AALPM3745P (Appellant) (Respondent) Assessee by : Hema Kataria Department by D.K. Gupta Date of Hearing : 21.12.2021 Date of Pronounc…

Rohan Mehta, (Legal Heir of Late Mr Jitendra N Mehta), Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 3802/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Suchitra Raghunath Kamble, Hon'Ble

For Appellant: Hema Kataria
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, HON'BLE JUDICIAL MEMBER ITA NOs. 3803, 3799, 3805 & 3802/MUM/2019 (A.Ys: 2007-08, 2008-09, 2011-12 & 2012-13) Rohan Mehta v. DCIT, Central Circle – 47 Room No. 658/676 {Legal heir of Late Jitendra Mehta} Aayakar Bhavan 2601, 26th Floor M.K. Road, Mumbai - 400020 Shiv Tapi Apartments H.G. Marg, Gamdevi Mumbai - 400007 PAN: AALPM3745P (Appellant) (Respondent) Assessee by : Hema Kataria Department by D.K. Gupta Date of Hearing : 21.12.2021 Date of Pronounc…

Rohan Mehta, (Legal Heir of Late Mr Jitendra N Mehta), Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 3799/MUM/2019[2008-09]Status: DisposedITAT Mumbai22 Feb 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Suchitra Raghunath Kamble, Hon'Ble

For Appellant: Hema Kataria
Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, HON'BLE JUDICIAL MEMBER ITA NOs. 3803, 3799, 3805 & 3802/MUM/2019 (A.Ys: 2007-08, 2008-09, 2011-12 & 2012-13) Rohan Mehta v. DCIT, Central Circle – 47 Room No. 658/676 {Legal heir of Late Jitendra Mehta} Aayakar Bhavan 2601, 26th Floor M.K. Road, Mumbai - 400020 Shiv Tapi Apartments H.G. Marg, Gamdevi Mumbai - 400007 PAN: AALPM3745P (Appellant) (Respondent) Assessee by : Hema Kataria Department by D.K. Gupta Date of Hearing : 21.12.2021 Date of Pronounc…

ACIT, New Delhi vs. Yatinder Kumar Gupta, New Delhi

In the result, the appeal filed by the Revenue is

ITA 5695/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jul 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2010-11]

Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2010-11] ACIT, Yatinder Kumar Gupta, Circle-53(1), C-92, South Extension, Part-2, Room No.1503, 15th Floor, E2 New Delhi Block, Dr. S.P.M. Civic Centre, J.L.N. Marg, New Delhi-110002 PAN-ABPPG1134R Revenue Assessee Revenue by Ms. Paramita M. Biswas, CIT-DR Assessee by Sh. Gaurav Bansal, CA Date of Hearing 02.06.2021 Date of Pronouncement .07.2021 ORDER PER R.K. PANDA, AM, This appeal filed by the Revenue is direct…