Smt. Amar Kumari Surana v. CIT

226 ITR 344High Court1997#3525 most cited

What is Smt. Amar Kumari Surana v. CIT authority for?

The revenue bears the burden to prove that an assessee's real investment exceeded the investment recorded in their books. Uncorroborated evidence alone is insufficient to empower the Assessing Officer to make an addition under Section 69B.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Also referred to as

Smt. Amar Kumari Surana v. CIT · Section 69B · burden of proof on revenue · unexplained investment · corroboration · addition without proof · cash payment

Also reported as

89 Taxmann 544

Sections most often in play

Section 115BBESection 69BSection 153ASection 69CSection 127Section 132Section 132(4)Section 139

Issues it is cited on

section 44afsection 131(1)(d)section 55asection 142(2)section 4(1)section 142asection 38section 131(1)section 55warrant of authorisationsection 60section 69b

Judgments citing Smt. Amar Kumari Surana v. CIT

JYPORE MANUFACTURING JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 432/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jun 2025AY 2018-19
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 127Section 133ASection 142(1)Section 143(2)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA No. 432/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2018-19\nJypore Manufacturing Jewellers\nPvt. Ltd.\n बनाम\nDCIT,\nVs.\nCentral Circle-01,\nPlot No. 1 and 2 Ratan Shiksha\nBuilding, Near Gokhle Park,\nJanta Colony, Jaipur\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAACJ 4640 C\nअपीलार्थी/Appellant\nप्रत्यर्…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…atha, learned counsel appearing for the Revenue submitted that the judgment of the Supreme Court in K. P. Varghese (supra) has been explained by the Rajasthan High Court in the case of Smt. Amar Amrapali Jewels Pvt. Ltd. vs. ACIT Kumari Surana v. CIT [1997] 226 ITR 344/[1996] 89 Taxman 544. (Para 8 & 9) 8. Commissioner of Income-tax 3. Ms. Prem Lata Bansal, learned counsel for the 76-78 v. Smt. Suraj Devi* [2010] Revenue submitted that the Income-tax Appellate 328 ITR 604 (Delhi) IT Tribunal had erred in law in deleting the addition of APPEAL No. 811 Of 2010 Rs. 48,78,900 made by the Assessing Officer on [Asses…

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…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, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…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, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…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, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

In the result, the appeal of assessee is dismissed

ITA 164/IND/2022[2011-12]Status: DisposedITAT Indore20 Sept 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Bansal Extraction & Dcit Export Pvt. Ltd. Central-1 3Rd Floor Tawa Complex, Bittan Bhopal Vs. Market E-4, Arera Colony, Bhopal (Appellant / Assessee) (Revenue) Pan: Aadcb 7521 M Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2023 Date Of Pronouncement 20.09.2023

Section 143(3)Section 153ASection 69B

…evidence in the form of bills and vouchers towards construction of building found during search and not reflected in the books of accounts are liable to be added as unexplained investment u/s 69B of the Act. 10.9 In the case of Smt. Amar Kumar Surana vs CIT (226 ITR 344), the Rajasthan High Court had observed that the AO after obtaining the valuation report of the plot of land, had issued notice to the assessee to show cause as to why the value the plot of land in question should not be taken as per the valuation report and on the basis of comparable cases. The assessee had not given any reason as to why the pro…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -I, RAIPUR vs. LORD BUDDHA EDUCATIONAL SOCIETY, RAIPUR

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA Nos.188 to 193/RPR/2019 (ननधाारण वषा / Assessment Year :2012-2013 to 2017-2018) ACIT, Central Circle-1, Raipur(CG) Vs M/s Lord Buddha Educational Society, M/s Raipur Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arisi…

M/S. GORI SHANKAR COLONIZERS PVT. ,JAIPUR vs. ITO, WARD-5(1), JAIPUR

In the result, appeal of the assessee is allowed

ITA 220/JPR/2020[2012-13]Status: DisposedITAT Jaipur09 Feb 2021AY 2012-13

Bench: The Ld. Cit (A). However, The Ld. Cit (A) Has Upheld The Assessment Order Confirming

For Appellant: Shri Ram Babu Gupta (CA)For Respondent: Smt. Manisha Choudhary (Addl.CIT)
Section 131Section 143(3)Section 69B

…evidence to show that the assessee had made any such investment. In order to support his version, the assessee relied on the decisions of Hon’ble High Courts in the cases of CIT vs. Naresh Khattar (HUF) 261 ITR 664 (Delhi), Smt. Amar Kumari Surana vs. CIT, 226 ITR 344 (Raj.) wherein it was held that the burden is on the revenue to prove the real investments exceeding investments shown in the books of account of the assessee. 3.1. After having gone through the facts of the present case and after perusal of the statements made by the sellers under section 131 of the Act, we find that in the entire statements of…

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…facts and circumstances, the accepted position should not be disturbed in other years on changing mood of the Revenue authorities [refer Radhaswaomi Satsangv. CIT: 193 ITR 321 (SC), CITv. Excel Industries: 358 ITR 295 (SC), DIT v. Lovely Balshiksha Parishad: 266 ITR 344 (Del.), DITv. Apparel Export Promotion Council: 244 ITR 735 (Del.), DIT v. Escorts Cardiac Diseases Hospital Society: 300 ITR 75 (Del.)]” 42. So far as the allegation of the ld. DR that the assessee has entered into agreement for construction of hospital at Saket and for use of medical equipment employed therein with MMS, huge payments were mad…

VIJAY AGGARWAL,DELHI vs. ITO, WARD- 48(5), NEW DELHI

In the result, all the appeals of different assessees are partly allowed

ITA 1077/DEL/2019[2010-11]Status: DisposedITAT Delhi30 May 2019AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

Section 147Section 148Section 56(2)(vii)Section 68

…ng judgments: i. K.P. Varghese v. ITO [1981] 131 ITR 597 (SC) ii. CIT v. Puneet Sabharwal [2011] 338 ITR 485 iii. CIT vs. Shankuntala Devi, 316 ITR 46 iv. CIT vs. Suraj Devi, 328 ITR 604 v. CIT v. Vinod Singhal (I.T.Appeal No. 482 of 2010 dated 5-5-2010) vi. 226 ITR 344 Smt. Amar Kumari Surana vs. CIT vii. CIT vs. Smt. Vindhavasini Devi Case ITA No. 265 of 2008, HC (All) 7.1 It is submitted that merely on the basis of the difference between the book value and actual consideration no addition can be made under section 69B of the Act. Reliance is placed on the order of the Tribunal in the case of Rupee Finance re…

DCIT CIRCLE-1, RANCHI vs. SHRI ANUP CHAWLA, RANCHI

In the result, the appeal of the revenue is dismissed

ITA 8/RAN/2017[2012-13]Status: DisposedITAT Ranchi22 Feb 2019AY 2012-13

Bench: Shri S. S. Godara, J.M. & Dr.A.L.Saini, A.M.)

For Appellant: None appearedFor Respondent: Shri Chandan Das, JCIT/ld.DR
Section 143(3)Section 48Section 50CSection 56(2)(vii)Section 69B

…'ble Delhi High Court has held that to invoke the provisions of Sec.69B, the burden is on the Revenue to prove that the real investment exceeds the investment shown in the books of accounts of the assessee. In the case of Smt. Amar Kumari Surana v. CIT [1997] 226 ITR 344 (Raj.) the Hon'ble High Court has observed as under: - “10. It is true that merely on the basis of fair market value no addition can be made u/s.69B of the Act, 1961, but on the basis of sufficient material on record some reasonable inference can be drawn that petitioner has invested more amount than the shown in account books, then only the addi…

ANIL KUMAR GARG,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 456/DEL/2018[2009-10]Status: DisposedITAT Delhi13 Aug 2018AY 2009-10

Bench: Sh. N. K. Sainiita No. 456/Del/2018 : Asstt. Year : 2009-10 Anil Kumar Garg, Vs Dcit, 17-A, Heritage Divine Circle-1 Apartments, Gyan Khand-Ii, Ghaziabad Indirapuram, Ghaziabad (Appellant) (Respondent) Pan No. Abfpg5598R Assessee By : Sh. Praveen K. Agarwal, Ca & Sh. Ashutosh Mohan, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 07.06.2018 Date Of Pronouncement : 13.08.2018 Order This Is An Appeal By The Assessee Against The Order Dated 17.10.2017 Of Ld. Cit(A), Ghaziabad. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Order As Passed The Ld. Cit (Appeal) Is Bad, Arbitrary & Erroneous In Law & On Facts Of The Case. Tax Demand Of Rs. 444350/- Confirmed By The Ld. Cit (Appeal) Is Also Wrong & Against The Facts Of The Case & In Law. 2. That The Ld. Cit (Appeal ) Has Erred In Confirming The Action Of The A.O For Issue Of Notice U/S 148 Even Though Reasons Recorded By The A.O. Were Valid & Sustainable On Facts Of Case. 3. That The Ld. Cit (Appeal ) Has Erred In Confirming The Addition Of Rs,1014550/-Even Though Section 50-C Was Not Applicable On The Appellant (Purchaser Of Property).

For Appellant: Sh. Praveen K. Agarwal, CA &For Respondent: Ms. Ashima Neb, Sr. DR
Section 143(1)Section 147Section 148Section 50Section 56(2)(vii)Section 69Section 69B

…he following case laws: " KP Varghese Vs ITO [1981 (9) TMI 1-SC] " CIT Vs PV Kalyanasundaram (2006) 203 CTR 449 (Mad.) " CIT Vs PV Kalyanasundaram [2007 (9) TMI 25 –SC] " CIT Vs Naresh Khatter (HUF) (2003) 261 ITR 664 (Del.) " Amar Kumari Surana Vs CIT (1997) 226 ITR 344 (Raj.) " CIT Vs Dinesh Jain HUF (2013) 352 ITR 0629 (Del.) " CIT, Delhi-II Vs Khoobsurat Resorts Pvt. Ltd. [2012 (11) TMI 590-Del.] " DCIT, Circle-9 Vs Virjibhai Kalyanbhai [2012 (10) TMI 791 –ITAT Ahd.] " ITO, Ward-4(3) Vs Harley Street Pharmaceuticals Ltd. (2010) 6 ITR 182 (Ahd.) " DCIT, Circle-30(1) Vs M/s Nihalsons Real Estate Developers [201…

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

…s of statement of third party. Case 4:- CIT vs. P.M. Aboobacker 45 taxmann.com 172 (KER) In this case opportunity of cross examination was granted which in the present appeal has not been granted inspite of specific request. Case 5: Amar Kumari Surana vs. CIT 226 ITR 344 In this case before the Hon’ble Rajasthan High Court assessee offered no explanation as to why land was sold to her at half the rate of market price whereas the present appellant had purchased the land above DLC rate Case 6: K.P. Varghese vs. ITO 131 ITR 597 The case is in favour of assessee as is evident from the following:- “Since literal inte…

SRI S S JYOTHI PRAKASH vs. THE ADDL COMMISSIONER

The appeal is allowed accordingly

ITA/460/2010HC Karnataka07 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 260Section 68Section 69

…quired. Mr. Maratha, learned counsel appearing for the Revenue submitted that the judgment of the Supreme Court in K.P. Varghese (1981) 131 ITR 597 (SC) has been explained by the Rajasthan High Court in the case of Smt. Amar Kumari Surana v. CIT (1997) 226 ITR 344 (Raj).” 14. The aforesaid shows that the primary burden to prove the understatement or concealment of the income by way of unexplained investment is on the revenue and it is only when such burden is discharged, it would be permissible to rely upon the valuation given by the District Valuation Officer. Further, it was also 1…

DCIT, CIRCLE 1, SILIGURI, SILIGURI vs. GLOBAL MERCANTILES PVT. LTD., DARJEELING

ITA 1669/KOL/2009[2006-07]Status: DisposedITAT Kolkata13 Jan 2016AY 2006-07

Bench: : Shri M. Balaganesh & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nongothungs Jungie, JCIT, ld.Sr.DRFor Respondent: Shri A.K Tulsiyan, FCA, ld.AR
Section 143(3)Section 50CSection 69B

…f the Learned CIT(A). 2.3. We have heard the rival submissions and perused the materials available on record. The facts stated hereinabove remain undisputed are not reiterated for the sake of brevity. We find that in the case relied upon by the Learned DR in 226 ITR 344 (Raj) , it was held that “even inspite of specific query, the assessee failed to point out any mistake / lacuna in ascertaining the value of the plot of land by the value. In these circumstances, the only reasonable inference that can be drawn is that the assessee has shown less amount in the account books and sale deed than the actual considerat…

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Smt. Amar Kumari Surana v. CIT (226 ITR 344) — Cited in 34 Judgments | BharatTax