Rajesh Babubhai Damania v. CIT

251 ITR 541High Court2001#2586 most cited

What is Rajesh Babubhai Damania v. CIT authority for?

Once an assessee discharges the initial burden of proof, for example by providing loan confirmations or producing creditors, their claim should not be rejected merely on suspicion. Appellate authorities should generally not remand a case to afford lower authorities or parties a second opportunity to adduce evidence if they failed to do so despite having the opportunity.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rajesh Babubhai Damania v. CIT · 251 ITR 541 · initial burden of proof · loan confirmations · rejection on suspicion · appellate remand · re-adducing evidence · Section 250 · Section 143(3) · genuineness of transactions · evidence opportunity

Sections most often in play

Section 143(3)Section 14ASection 153ASection 1961Section 1963Section 143(2)Section 250Section 37(1)
Read the full judgment

Issues it is cited on

beneficial ownersection 14areasonable causesection 153adisallowance u/s 14atransfersection 144cprescribedcapital expenditurefinal assessment ordersection 37(1)company

Judgments citing Rajesh Babubhai Damania v. CIT

Ulo Systems Llc, Gurgaon vs. ADIT, Dehradun

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

ITA 5968/DEL/2010[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year 2007-08] M/S Ulo Systems Llc. Vs. Assistant D.I.T C/O S.R. Batliboi & Co International Taxation Golf View Corporate Tower Dehradun. Near Dlf Golf Course, Sector 42 Gurgaon, Haryana Pan : Aaacu 5048 F

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 44

…r for redetermination of the period of stay in India. 20. In our considered opinion, multiple opportunities are not permissible to any authority to experiment in setting up case as held by the Hon'ble Gujarat High Court in the case of Rajesh Babubhai Damania 251 ITR 541. Considering the facts of the case in totality, in the light of India UAE DTAA, we are of the considered opinion that there is no PE in India for the year under consideration. First grievance is accordingly, allowed. 21. The alternative plea in respect of applicability of section 44BB of the Act becomes otiose. 22. Third issue also goes into obl…

Asst. C.I.T., Bangalore vs. M/S Sasken Communications Technologies Limited, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 627/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Nov 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoit(Tp)A 550/Bang/2016 (Assessment Year:2011-12) M/S.Sasken Technologies Ltd. 139/25, Amarjyothi Layout, Ring Road, Domlur, Bengaluru-560071. Pan:Aaecs 6424 R … Appellant Vs. Deputy Commissioner Of Income-Tax, Circle 6(1)(1), Bengaluru. … Respondent & It(Tp)A No.627/Bang/2016 (Assessment Year:2011-12) (By Revenue) ****** Assessee By : Shri Padamchand Khincha,Ca. Revenue By : Shri C.H.Sundar Rao, Cit(Dr) Date Of Hearing : 17/10/2018 Date Of Pronouncement : 16/11/2018 O R D E R Per Inturi Rama Rao, Am: These Are Cross Appeals Filed By The Assessee As Well As The Revenue Directed Against The Assessment Order Dated 29/01/2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [Hereinafter Referred To As 'The Act' For Short] For The Assessment Year 2011-12. 2. Briefly, The Facts Of The Case Are That The Assessee Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Rendering Software Development Services. Return Of Income For The Assessment Year 2011-12 Was Filed On 28/11/2011 Declaring Income Of Rs.25,33,10,603/- & This Was Revised On It(Tp)A No.550 & 627/Bang/2016 Page 2 Of 21 20/03/2013 At Total Income Of Rs.23,72,94,572/-. Against The Said Return Of Income, The Assessing Officer (Ao) Took Up The Case For Scrutiny By Issuing Notice U/S 143(2) Of The Income-Tax Act,1961 [Hereinafter Referred To As ‘The Act’] Noticing The Following International Transactions In Form 3Ced Along With Transfer Pricing Study Report:

For Appellant: Shri Padamchand Khincha,CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 10ASection 133(6)Section 143Section 143(2)Section 143(3)Section 14ASection 92C

…; ii. Asst. CIT vs. Arunodoi Apartments (P) Ltd. (2002) 123 Taxman 48(Gau.) The Courts have held that appeals are not to be decided for giving one more innings to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania vs. CIT (2001) (251 ITR 541)(Guj). ii. CIT vs. Harikishan Jethalal Patel (1987) 168 ITR 472 (Guj) Remand not for the benefit of the party seeking it to fill up gaps. Even the Hon’ble jurisdiction High Court in the case of Karnataka Wakf Board vs. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: “Where the party had an opportunity of adducing e…

Lufthansa Technik Services India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 5451/DEL/2012[2008-09]Status: DisposedITAT Delhi15 Oct 2018AY 2008-09

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai[A.Y 2008-09] Lufthansa Technik Services India Pvt Ltd Vs. The Dy. C.I.T 1005, Aakash Deep Building, Circle – 4(1) Barakhamba Road, Connaught Place New Delhi New Delhi Pan : Aaaco 7766 N [Appellant] [Respondent] Date Of Hearing : 09.10.2018 Date Of Pronouncement : 15.10.2018

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Sanjay I. Bara, CIT-DR
Section 143(3)Section 92C

…he considered view that no second innings should be given to the Revenue if sufficient material is on record and the revenue authorities have ignored to consider such material as held by the Hon'ble High Court of Gujarat in the case of Rajesh Babubhai Damania 251 ITR 541, the finding of which, reads as under: “The assessee was carrying on business on a small-scale in stainless steel utensils. He had filed a return of income for the said assessment year declaring a total income of Rs. 15,423. The assessee had received deposits from six parties on April 14, 25, 1984, and had repaid all of them in the years 1984 an…

Kamakshi Hospitality Pvt. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 481/JPR/2016[2010-11]Status: DisposedITAT Jaipur15 Dec 2017AY 2010-11
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri R.A. Verma, Addl. CIT - DR &
Section 132Section 153ASection 69

…t a case to the subordinate authority for writing such order as would, in the opinion of the appellate authority be a proper and better order." 20. The second case law on which reliance has been placed is in the case of CIT v. Harikishan Jethalal Patel [1987] 168 ITR 472 (Guj). The hon'ble Gujarat High Court has held (headnote) : "that in cases where foundational facts do not exist raising even a remote doubt regarding the genuineness of the firm and/or the transaction in question, a second innings should not be permitted to the Revenue as it would result in avoidable hardship and harassment to hundreds of assess…

ITO, Bangalore vs. M/S Safran Engineering Services India Private Limited, Bangalore

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

ITA 451/BANG/2015[2010-11]Status: DisposedITAT Bangalore20 Nov 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoit(Tp)A No.451/Bang/2015 (Assessment Year: 2010-11)

For Appellant: Ms.Neera Malhaotra, CIT(DR)For Respondent: Shri K.R.Vasudevan, Advocate
Section 10ASection 143(3)Section 92C

…ii. Asst. CIT vs. Arunodoi Apartments (P) Ltd. (2002) 123 Taxman 48(Gau.) The Courts have held that appeals are not to be decided for giving ‘one more innings’ to the lower authorities in the appellate jurisdiction. i. Rajesh Babubhai Damania vs. CIT (2001) (251 ITR 541)(Guj. ii. CIT vs. Harikishan Jethalal Patel (1987) 168 ITR 472 (Guj) Remand not for the benefit of the party seeking it to fill up gaps. Even the Hon’ble jurisdiction High Court in the case of Karnataka Wakf Board vs. State of Karnataka, reported in AIR 1996 Kar.55 at pages 63 & 64 held as under: “Where the party had an opportunity of adducing ev…