Roshan Lal Sanchiti v. PCIT

452 ITR 229Supreme Court of India2023#7927 most cited

What is Roshan Lal Sanchiti v. PCIT authority for?

Where an assessee has not maintained books of accounts, additions can be made under section 68, relying on statements recorded during search proceedings under section 132(4).

14

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

Also referred to as

Roshan Lal Sanchiti v. PCIT · section 68 · section 132(4) · books of accounts · cash credits · unexplained cash · search proceedings · statement during search · addition under section 68 · no books of accounts

Also reported as

292 Taxmann 69

Sections most often in play

Section 153CSection 132(4)Section 143(3)Section 68Section 133ASection 147Section 148Section 151

Issues it is cited on

books or books of accountsection 2(12a)section 2(40)section 141section 92ejewellery found during searchsection 148(2)approval under section 151dumb documentssurvey under section 133aunexplained jewellerysection 153a(1)(a)

Judgments citing Roshan Lal Sanchiti v. PCIT

ACIT-Circle-2(1)(1), Agra vs. Puneet Agarwal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, Circle 2(1)(1), vs. Shri Vishwambhar Dayal Agarwal, Agra. 16A, Prabhu Nagar, Jaipur House, Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra –…

ACIT-Circel-2(1)(1), Agra vs. Mayank Agrawal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, Circle 2(1)(1), vs. Shri Vishwambhar Dayal Agarwal, Agra. 16A, Prabhu Nagar, Jaipur House, Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra –…

Vishwambhar Dayal Agarwal, Agra vs. Deputy Commissioner of Income Tax, Circle2(1)(1), Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, Circle 2(1)(1), vs. Shri Vishwambhar Dayal Agarwal, Agra. 16A, Prabhu Nagar, Jaipur House, Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra –…

Amit Kumar Pal, Thrissur vs. Ward 1(1) Thrissur, Thrissur

In the result, the appeal filed by the assessee stands dismissed

ITA 676/COCH/2025[2022-23]Status: DisposedITAT Cochin20 Nov 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2022-23 Amit Kumar Pal .......... Appellant House No. 31/321/1, Vakayil Road St. Marys Chappal, Chiyyaram, Thrissur [Pan: Bnhpp5857P] Vs. The Income Tax Officer, Wd-1(1), Thrissur .......... Respondent Assessee By: Shri Anoop V. Francis, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 30.07.2025 For Assessment Year (Ay) 2022-23. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Doing Job Work As Goldsmith. The Return Of Income For Ay 2022-23 Was Filed On 30.12.2022 Declaring Income Of Rs. 6,82,690/-. The Search & Seizure Operations U/S. 132 Of The Income Tax Act, 1961 (The Act) Were Conducted In The Business Premises Of M/S. Peeyar Exporters In The Month Of March, 2022. During The Course Of Search & Seizure Operations Certain Digital Evidences Were Found

For Appellant: Shri Anoop V. Francis, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 143(3)Section 44A

…ent 3 Amit Kumar Pal subsequently without substantiating he same cannot be accepted. In support of this he placed reliance on the following judgments: - i) CIT v. MAC Public Charitable Trust [2022] 450 ITR 368 (Madras) ii) Roshan Lal Sanchiti v. PCIT [2023] 452 ITR 229 (SC) iii) Smt. Konda Sanjeeva Rani v. ACIT [2024] 169 taxmann. Com 591 (Telangana) iv) PCIT v. Avinash Kuma Setia [2017] 395 ITR 235 (Delhi) v) M/s Peeble Investment and Finance Ltd. v. ITO (2017- TIOL-238-SC-IT) vi) M/s Peeble Investment and Finance Ltd. v. ITO (2017- TIOL-188-HC-MUM-IT) vii) Bannalal Jat Constructions (P) ltd. v. ACIT [2019] 26…

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…ks of accounts maintained for the other entities except in individual capacity . The Cit (A) has also noted regarding not maintain the books of accounts Therefore, relying on the judgment of Hon’ble Apex Court in the case of Roshan Lal Sanchiti v. PCIT (2023) 452 ITR 229/ 292 Taxman 69 (SC) the statements recorded are correct that there is no books of accounts maintained by the assessee either directly or by Shri D.S. Nandish. the AO has made addition under section 68 of the Act. For the sake of convenience, we are reproducing section 68 of the Act as under: “68. Cash credits. - Where any sum is found credited i…

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1617/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…oks of accounts maintained for the other entities except in individual capacity. The Cit (A) has also noted regarding not maintain the books of accounts Therefore, relying on the judgment of Hon'ble Apex Court in the case of Roshan Lal Sanchiti v. PCIT (2023) 452 ITR 229/ 292 Taxman 69 (SC) the statements recorded are correct that there is no books of accounts maintained by the assessee either directly or by Shri D.S. Nandish. the AO has made addition under section 68 of the Act. For the sake of convenience, we are reproducing section 68 of the Act as under: "68. Cash credits. "Where any sum is found credited i…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1616/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Smt. Nishita Nandish, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1614 to 1616/Bang/2024 Assessment Years :2015-16, 2016-17 and 2017-18 Smt. Nishita Nandish, Vs. DCIT, C 12 Villa, C 12 Epsllon Layout, Central Circle – 1(2), Yemluru Main Road, Bangalore. Next to CGI, Yemluru, Bangalore - 560 037. PAN :ADPPN 6775 R APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 23.04.2025 Date of Pronouncement : 23.05.2025 ORDER Per Laxmi Prasad Sahu, Accou…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1656 to 1658/Bang/2024 Assessment Years :2015-16 to 2017-18 Shri. Veerendra Kumar Patil, Vs. DCIT, 9D Habitat Crest, Hoodi, Opp Hotel Zuri Central Circle – 1(2), Whitefield MN RD, Mahadevapura, Bangalore. Bengaluru – 560 048. PAN : ALHPP 1185 H APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 01.05.2025 Date of Pronouncement : 22.05.2025 ORDER Per Laxmi Prasad Sahu, Accounta…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1657/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1656 to 1658/Bang/2024 Assessment Years :2015-16 to 2017-18 Shri. Veerendra Kumar Patil, 9D Habitat Crest, Hoodi, Opp Hotel Zuri Whitefield MN RD, Mahadevapura, Bengaluru - 560 048. Vs. DCIT, Central Circle – 1(2), Bangalore. PAN : ALHPP 1185 Η APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 01.05.2025 Date of Pronouncement: 22.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Membe…

Veerendra Kumar Patil, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1656/BANG/2024[2015-16]Status: DisposedITAT Bangalore22 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1656 to 1658/Bang/2024 Assessment Years :2015-16 to 2017-18 Shri. Veerendra Kumar Patil, 9D Habitat Crest, Hoodi, Opp Hotel Zuri Whitefield MN RD, Mahadevapura, Bengaluru - 560 048. PAN : ALHPP 1185 Η APPELLANT Vs. DCIT, Central Circle – 1(2), Bangalore. RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 01.05.2025 Date of Pronouncement: 22.05.2025 ORDER Per Laxmi Prasad Sahu, Accountan…

Ajay Bakliwal, Kota vs. ACIT, Central Cirle, Kota

In the result, the appeal of the assessee is partly allowed

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…corded u/s 132(4) is still proved on the facts of the case. It is notable that Hon'ble Supreme Court Of India in the case of Roshan Lal Sanchiti v. Principal Commissioner of Income-tax Hon'ble [2023] 150 taxmann.com 228 (SC)/[2023] 292 Taxman 549 (SC)/[2023] 452 ITR 229 (SC)[28-11-2022] dismissed the SLP against the decision oh Hon'ble High Court. The head notes of the decision are as under- x x x x Hon'ble Supreme Court Of India in the case of Bannalal Jat Constructions (P.) Ltd. v. Assistant Commissioner of Income-tax [2019] 106 taxmann.com 128 (SC)/[2019] 264 Taxman 5 (SC)[08-04-2019] held that Where High C…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…rded u/s 132(4) is still proved on the facts of the case. It is notable that Hon'ble Supreme Court Of India in the case of Roshan Lal Sanchiti v. Principal Commissioner of Income-tax Hon'ble [2023] 150 taxmann.com 228 (SC)/[2023] 292 Taxman 549 (SC)/[2023] 452 ITR 229 (SC)[28-11-2022] dismissed the SLP against the decision oh Hon'ble High Court. The head notes of the decision are as under x x x x Hon'ble Supreme Court Of India in the case of Bannalal Jat Constructions (P.) Ltd. v. Assistant Commissioner of Income-tax [2019] 106 taxmann.com 128 (SC)/[2019] 264 Taxman 5 (SC)[08-04-2019] held that Where High…

Roshan Lal Sanchiti v. PCIT (452 ITR 229) — Cited in 14 Judgments | BharatTax