Shiv Charan Dass v. CIT

126 ITR 263High Court1980#4450 most cited

What is Shiv Charan Dass v. CIT authority for?

If an assessee proves the source of cash withdrawals and the department fails to demonstrate that the amount was used elsewhere, no addition can be made to income solely because the amount was retained for a long period.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Shiv Charan Dass v. CIT · 126 ITR 263 · cash withdrawal · unexplained money · preponderance of probability · source of cash · diversion of funds · section 68 · section 69A

Sections most often in play

Section 115BBESection 1961Section 69ASection 143(3)Section 250Section 142(1)Section 144Section 68

Issues it is cited on

preponderance of probabilityunexplained moneyagricultural incomesection 115bbsection 115bsection 115bbesection 69aaddition u/s 68section 69section 115income-tax officerunexplained investment

Judgments citing Shiv Charan Dass v. CIT

Leela Devi, New Delhi vs. ITO Ward - 35(8), New Delhi

In the result, the appeal of assessee is dismissed

ITA 1423/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Feb 2021AY 2017-18

Bench: Shri Bhavnesh Saini

For Appellant: For RevenueFor Respondent: Shri Prakash Dubey, Sr. DR
Section 115BSection 69A

…missions made before authorities below and relied upon certain decisions of different benches of the Tribunal, copies of which are filed in the Paper Book and also relied upon the judgment of Punjab & Haryana High Court in the case of Shiv Charan Dass Vs. CIT 126 ITR 263. 7. On the other hand, Ld. DR relied upon the orders of the authorities below and submitted that when Rule of preponderance of probability is applied to the facts of the case, it is clear that assessee failed to explain the source of the cash deposit in her bank account during demonetization period, therefore, appeal of the assessee may be dismis…

Sh. Kirpal Singh, Kapurthala vs. The Income Tax Officer, Kapurthala

In the result, appeal of the assessee is allowed for statistical purposes

ITA 167/ASR/2017[2010-11]Status: DisposedITAT Amritsar03 Feb 2020AY 2010-11

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.167/Asr/2017 (ननधाारण वषा / Assessment Year :2010-2011) Sh. Kirpal Singh, Vs. Ito, Kapurthala-1, S/O Ravel Singh, Kapurthala H.No.644, Guru Nanak Nagar, Kapurthala स्थायी ऱेखा सं./ Panno. : Bsyps 8252 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Charan Dass, DR
Section 143(1)Section 69A

…0. The Court has in fact held that the benefit of the past intangible additions in the case of the firm would be available in the hands of the partner for household expenses. The jurisdictional High Court has in the case of Shivcharan Dass vs. CIT reported at 126 ITR 263 held that where the amount was disclosed under VDIS and thereafter the amount was lying in the assessee's house, in the absence of any evidence to the effect that the said amount was used elsewhere, the department was not justified in rejecting the explanation. This view was expressed even where there was a gap of many years. Similar view has bee…

Vipin Aggarwal, Sonepat vs. ITO, Ward- 34(1), New Delhi

In the result, appeal of Assessee is allowed

ITA 2571/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Feb 2019AY 2011-12

Bench: Shri Bhavnesh Saini

For Appellant: Shri Shyam SunderFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 133(6)Section 68

…the amount somewhere on withdrawal of the amount. However, the authorities below never doubted the documents on record and the cash flow statement filed by assessee. The Hon’ble Punjab & Haryana High Court in the case of Shiv Charan Das vs. CIT, Punjab (1980) 126 ITR 263 (P&H) held as under : “Partial partition took place on March 31,1951, of an HUF of which the assessee was the karta. In October, 1951, the. HUF declared a sum of Rs. 20,000 under the Voluntary Disclosure Scheme, which was accepted by the department. Therefore, the money which was the 7 ITA.No.2571/Del./2018 Shri Vipin Aggarwal, Sonepat. subject-…

Rajiv Chandran, New Delhi vs. ITO, Ward-32(5), New Delhi

In the result, the appeal of assessee is partly allowed

ITA 4713/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Dec 2018AY 2010-11

Bench: Shri Bhavnesh Sainiassessment Year: 2010-11 Rajiv Chandran Vs Ito B-45, Gulmohar Park, Ward 32(5) New Delhi. New Delhi. Pan No. Akdpc3523B Appellant Respondent

Section 147

…discharge primary onus to prove that money withdrawn from the bank account of the whole family was not utilized for any other purposes but was deposited in the assessee’s bank account. The Hon’ble Punjab and Haryana High Court in the case of Shiv Charan Dass 126 ITR 263 considered the issue of deposit in bank account after 4/5 years. It was held that Revenue should prove, it was the assessee who spent the amount in question. Meaning thereby burden is upon by Revenue to prove that withdrawn amount by the assessee have been spent by assessee somewhere else. The Ld.CIT(A), however, put a negative onus upon the asse…

Bajrang Singh Choudhary, Jaipur vs. ITO, Jaipur

The appeal of the assessee is partly allowed as indicated above

ITA 1013/JPR/2016[2007-08]Status: DisposedITAT Jaipur07 Feb 2018AY 2007-08
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri Rajendra Jha, Addl. CIT-DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 234ASection 244A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 1013/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke Shri Bajrang Singh Choudhary The ITO Vs. Todawat Ki Dhani, Sikarpura Ward- 7(2) Sanganer, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFOPC 7587 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by:Shri Mahendra Gargieya, Advocate jktLo dh vksj ls@ Revenue by :Shri Rajendra Jha, Addl. CIT-DR lquokbZ dh rkjh[k@ Dat…

P.K.Ramesh Kumar, Tiruppur vs. ACIT, Tiruppur

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 2343/CHNY/2015[2010-11]Status: DisposedITAT Chennai27 Apr 2016AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri. G. Pavan Kumarआयकर अपील सं./I.T.A. No.2343/Mds/2015 "नधा"रण वष" /Assessment Year : 2010-2011. P.K. Ramesh Kumar, Vs. The Assistant Commissioner Of Prop:- The Professional Couriers, Income Tax, 27, Ram Arcade, Court Street, Circle I, Tiruppur 641 601. Tiruppur.

For Appellant: Shri. A.V. Sreekanth, IRS, JCIT
Section 131Section 143(1)Section 143(2)Section 143(3)

…drawals in the bank accounts and deposits in fragmenting of unequal amount in the bank accounts the assessee submitted written submissions and rely on the judicial decision of Punjab and Haryana High Court of Shiv Charan Dass vs. Commissioner of Income Tax 126 ITR 263. We are of the opinion that the matter has to be re-examined in depth based on bank statements issued by the bank and rectified correct cash book by the assessee and peak credit has to be calculated for addition. Therefore, we set aside the order of Commissioner of Income Tax (Appeals) and remit the entire issue to the file of Assessing Officer…