What is Sajan Dass & Sons. v. CIT authority for?

The assessee claiming a gift must prove the donor's identity, their capacity to make the gift, and the genuineness of the transaction; mere identification of the donor and showing transfer through banking channels is insufficient.

How many judgments cite Sajan Dass & Sons. v. CIT?

66 judgments on BharatTax cite Sajan Dass & Sons. v. CIT (264 ITR 435), spanning 2007 to 2025.

Which sections of the Income Tax Act does Sajan Dass & Sons. v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 69A, Section 115BBE, Section 131, Section 133(6).

Sajan Dass & Sons. v. CIT (264 ITR 435)

SH. YASH PAUL KHANNA PROP.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

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

ITA 211/ASR/2007[2001-02]Status: DisposedITAT Amritsar07 Oct 2025AY 2001-02

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud, C.A

Section 143(3)Section 234Section 250(6)Section 263

…and the gift was genuine, for natural love and affection. The Hon'ble Court has also referred to the judgment in this regard in the case of Lal Chand Kalra vs. CIT 22 CTR (P&H) 135, judgment of Delhi High Court in the case of Sajjan Dass & Sons vs. CIT (2003) 264 ITR 435 (Delhi), the judgment of the Apex Court in the case of CIT vs. Durga Prasad More, 82 ITR 540 (SC) and Sumati Dayal vs. CIT (1999) 214 ITR 801. 14.7 From the facts of the case it is also clear that the Assessing Officer has clearly proved the nexus between the cash deposited in the bank account of S. Gurdev Singh and the alleged gift made to the a…

VENKATESHWARA WIRES PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 322/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2024AY 2018-19

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 133(6)Section 142(1)Section 143(3)Section 68Section 801ASection 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 322/JP/2024 fu/kZkj.k o"kZ@Assessment Year: 2018-19 cuke Venkateswara Wires Pvt Ltd., Assistant Commissioner of Vs. E-55, Road No. 5, VKI Area, Income Tax, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCV 5085 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh vksj…

SHOBHA TOMAR,JAIPUR vs. DCIT, C.C.1, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 373/JPR/2024[A.Y. 2017-18]Status: DisposedITAT Jaipur01 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri G. M. Mehta, CAFor Respondent: Shri Anoop Singh, Addl. CIT

Section 115BSection 143(2)Section 143(3)Section 145(3)Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 373/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shobha Tomar DCIT, Vs. B-4, Govind Marg, Adarsh C.C.1, Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALPT 4876 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri G. M. Mehta, CA jktLo dh vksj ls@ Revenue by : Shri Anoop Singh, Ad…

INCOME TAX OFFICER, WARD-1, ADONI vs. T RAMA SUBBA REDDY , ADONI

ITA 1133/HYD/2018[2010-11]Status: DisposedITAT Hyderabad28 Jun 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Smt. Sheetal Sarin, DR

Section 143(3)Section 263

…nse in their books of account and whether it has taken as their income. Reliance is placed on the following decision that merely movement through banking channel cannot prove the genuinicity or more specifically purpose. (a) Sajan Dass and Sons Vs. CIT [2003] 264 ITR 435 (Delhi) (b) Hillman Properties Pvt. Ltd. Vs. ITO (ITAT, Delhi) It is therefore prayed that the order of the A.O. passed u/ 143(3) r.w.s. 263 may be restored.” 4. It was contended by the Ld. Departmental Representative on the basis of the written submissions filed on 18.10.2022 reproduced herein above and also on the basis of submissions on 13.12…

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

ITA 685/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR

Section 147Section 234BSection 271(1)

…methodology adopted by the revenue cannot be faulted.” ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 26. The High Court of Delhi in the case of Sajan Dass & Sons v. CIT [2003] 128 Taxman 621/264 ITR 435, wherein it was held that a mere identification of the donor and showing the memo of the gift amount through bank channel was not sufficient to prove the genuineness of the gift and the claim of gift having been made by the assessee the onus is placed on the assessee to establish the identity of the persons making the gift and also his capacity t…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1597/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR

Section 147Section 234BSection 271(1)

…methodology adopted by the revenue cannot be faulted.” ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 26. The High Court of Delhi in the case of Sajan Dass & Sons v. CIT [2003] 128 Taxman 621/264 ITR 435, wherein it was held that a mere identification of the donor and showing the memo of the gift amount through bank channel was not sufficient to prove the genuineness of the gift and the claim of gift having been made by the assessee the onus is placed on the assessee to establish the identity of the persons making the gift and also his capacity t…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1596/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR

Section 147Section 234BSection 271(1)

…methodology adopted by the revenue cannot be faulted.” ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 26. The High Court of Delhi in the case of Sajan Dass & Sons v. CIT [2003] 128 Taxman 621/264 ITR 435, wherein it was held that a mere identification of the donor and showing the memo of the gift amount through bank channel was not sufficient to prove the genuineness of the gift and the claim of gift having been made by the assessee the onus is placed on the assessee to establish the identity of the persons making the gift and also his capacity t…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1595/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR

Section 147Section 234BSection 271(1)

…methodology adopted by the revenue cannot be faulted.” ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 26. The High Court of Delhi in the case of Sajan Dass & Sons v. CIT [2003] 128 Taxman 621/264 ITR 435, wherein it was held that a mere identification of the donor and showing the memo of the gift amount through bank channel was not sufficient to prove the genuineness of the gift and the claim of gift having been made by the assessee the onus is placed on the assessee to establish the identity of the persons making the gift and also his capacity t…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR

Section 147Section 234BSection 271(1)

…methodology adopted by the revenue cannot be faulted.” ITA Nos.1594 to 1597/Ahd/2019 & 685/Ahd/2023 Jet Air Agencies Pvt. Ltd. vs. ACIT Asst.Years– 2010-11 to 2012-13 26. The High Court of Delhi in the case of Sajan Dass & Sons v. CIT [2003] 128 Taxman 621/264 ITR 435, wherein it was held that a mere identification of the donor and showing the memo of the gift amount through bank channel was not sufficient to prove the genuineness of the gift and the claim of gift having been made by the assessee the onus is placed on the assessee to establish the identity of the persons making the gift and also his capacity t…

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

DRISTI TEXTILES PVT. LTD.,GHAZIABAD vs. ITO, WARD- 1(2), GHAZIABAD

Appeal of the assessee is allowed

ITA 912/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Aug 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 143(3)Section 145Section 68

…he appellant as trading profit u/s 68. The AO has rightly placed reliance on Sumati Dayal Vs. CIT (1995) 214 ITR 801 (SC), Durga Prasad More 82 ITR 540 (SC), McDowel & Co. Ltd. 154 ITR 148 (SC), CIT vs. RS Sibbal 269 ITR 429, Delhi, Sajan Das and Sons vs. CIT 264 ITR 435, Delhi, DC Rastogi vs. ACIT 57 ITD 295, Delhi. What needs to be considered is whether the transaction is a device to avoid tax and whether the transaction is such that judicial process may accord its approval to it. It has been held that judicial process can remove the ways to find the real nature of transaction and colorable devices cannot be pe…