How many judgments cite Som Nath Maini v. CIT?

38 judgments on BharatTax cite Som Nath Maini v. CIT (306 ITR 414), spanning 2017 to 2026.

Which sections of the Income Tax Act does Som Nath Maini v. CIT come up under?

It is most often cited in judgments turning on Section 5(2), Section 9, Section 147, Section 6, Section 5, Section 68.

Som Nath Maini v. CIT

306 ITR 414High Court2008#3143 most cited

What is Som Nath Maini v. CIT authority for?

An Assessing Officer may reject the genuineness of a transaction if the evidence provided by the assessee is not trustworthy, even if the transaction appears to be conducted through cheques or other formal means. The burden of proving the genuineness of a transaction lies primarily on the assessee.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Som Nath Maini v CIT · 306 ITR 414 · genuineness of transaction · onus of proof · trustworthy evidence · assessee burden · human probabilities · cash credits · unexplained money

Sections most often in play

Section 5(2)Section 9 Section 147 Section 6 Section 5 Section 68 Section 149(1)(c)Section 234A

Issues it is cited on

section 2(7)undisclosed foreign income and assets place of effective management section 149(1)(c)section 6(1)section 9(1)(i)section 5(2)section 114 onus of proof business connection section 149(1)section 144c(1)

Judgments citing Som Nath Maini v. CIT

DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE, MEERUT, MEERUT vs. DR. JAGAT NARAIN SUBHARATI CHARITABLE TRUST, DEHRADUN

ITA 2553/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

…s to prove satisfactorily the source and nature of certain amount received during the accounting year the Assessing Officer is entitled to draw the inference that the receipts or of an assessable nature.” Further, in the case of Som Nath Maini vs. CIT [2008] 306 ITR 414 the Hon'ble Punjab and Haryana High Court held that "the burden of proving that income is subject to tax is on the Revenue but on the facts, to show that the transaction is genuine, burden is primarily on the assessee." However, in the P a g e | 4 ITA Nos. 2552 & 2553/Del/2024 Dr. JagatNarainSubharti Charitable Trust (AYs: 2012-13 & 2013-14) ins…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MEERUT , INCOME TAX OFFICE, MEERUT vs. DR. JAGAR NARAIN SUBHARTI CHARITABLE TRUST, DEHRADUN

ITA 2552/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

JAWAHARLAL GULABRAI TULSIANI,DELHI vs. ACIT, INT. TAX CIRCLE 4(2)(1), MUMBAI

In the result, all appeals filed by the respective assesses are allowed

ITA 538/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR

Section 147Section 149(1)(c)Section 234ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent Pratab Gulabrai Tulsiani, 448/Mum/2025 2006-07 C/o. Ashok Khandelwal Associates, Chartered Accountants, 912-B, 449/Mum/2025 2007-08 Indraprakash, 21, Barakhamba Road, New Delhi-110001 [PAN: AURPT4816C] Naraindas Gulabrai 464/Mum/2025 2006-07 Tulsiani, C/o. Ashok Khandelwal Associates, Chartered Accountants, 912-B, ACIT, Int. Tax. Indraprakash, 21, Circle-4(2)(1), 463/Mum/2025 2007-08 Barakhamba Road, Room No. 1708, New Delhi-11000…

SHAM GULABRAI TULSYANI,DELHI vs. ACIT, INT. TAX CIRCLE 4(2)(1), MUMBAI

ITA 483/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal & Akash KhandelwalFor Respondent: Shri Krishna Kumar, Sr.DR

Section 147Section 149(1)(c)Section 234ASection 254

…ty of the evidence placed before a court or tribunal. Therefore, the courts and tribunals have to judge the evidence before them by applying the test of human probabilities. The Hon'ble Punjab and Haryana High Court, in the case of Som Nath Maini v CIT [2008] 306 ITR 414 (Punj. & Har.), has held that “the assessing officer is to apply the test of human probabilities for deciding genuineness or otherwise of a Mere particular transaction leading of the evidence that the transaction was genuine, cannot be conclusive. Any such evidence is required to be assessed by the assessing officer in a reasonable way genuinenes…

NARAINDAS GULABRAI TULSIANI,DELHI vs. ACIT, INT. TAX CIRCLE 4(2)(1),, MUMBAI

In the result, all appeals filed by the respective assesses are allowed

ITA 464/MUM/2025[2006-07]Status: DisposedITAT Mumbai29 Jul 2025AY 2006-07

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR

Section 147Section 149(1)(c)Section 234ASection 254

NARAINDAS GULABRAI TULSIANI,DELHI vs. ACIT, INT. TAX CIRCLE 4(2)(1), MUMBAI

In the result, all appeals filed by the respective assesses are allowed

ITA 463/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR

Section 147Section 149(1)(c)Section 234ASection 254

PARTAB GULABRAI TULSIANI,DELHI vs. ACIT, INT. TAX CIRCLE 4(2)(1), MUMBAI, MUMBAI

In the result, all appeals filed by the respective assesses are allowed

ITA 449/MUM/2025[2007-08]Status: DisposedITAT Mumbai29 Jul 2025AY 2007-08

Bench: Shri Amit Shukla & Shri Vikram Singh Yadav

For Appellant: Shri Ashok Khandelwal &For Respondent: Shri Krishna Kumar, Sr.DR

Section 147Section 149(1)(c)Section 234ASection 254

SHRI KRISHAN KUMAR JALAN,BANGALORE vs. ITO, W-1, SIRSA

In the result appeal of the assessee is dismissed

ITA 933/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh15 Jan 2025AY 2014-15

For Appellant: \nShri P.K. Prasad, Advocate &For Respondent: \nDr. Vivek Vardhan, JCIT, Sr. DR

Section 10(38)Section 143(2)Section 143(3)Section 250(6)Section 253Section 68

…that it is clear that the assessee has\nmanipulated the sale of shares within a span of time in collusion with the brokers\nin order to earn tax free exempt Long term capital gain on sale of shares u/s\n10(38) etc\".\n6.42 In the case of Somnath Maini Vs. CIT 306 ITR 414, the Hon'ble Punjab\n& Haryana High Court, held that claim of genuineness of transactions can\nbe rejected even if the assessee backs the same with evidence which is\nnot trustworthy. Hon'ble Income Tax Appellate Tribunal \u2013 Chandigarh, in\nthe case of Assistant Commissioner of Income Tax Vs. Som Nath Maini by\nplacing reliance on the decisio…

DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR

ITA 252/NAG/2018[2012-13]Status: DisposedITAT Nagpur06 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 131Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.252/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s M/s. N. Kumar Construction Co. Pvt. Ltd. 7th Floor, Poonam Plaza, Palm Road ……………. Respondent Civil Lines, Nagpur 440 001 AABCN9937H Appellant by : Shri Manoj G. Moryani Revenue by : Shri Vikash Agrawal Date of Hearing – 06/11/2024 Date of Order – 06/12/2024 O R D E R PER K.M. ROY, A.M. The appeal filed by the Revenue is against the impugned order dated 01/…

DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR

ITA 247/NAG/2018[2010-11]Status: DisposedITAT Nagpur06 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikas Agrawal

Section 131Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.247/Nag./2018 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s M/s. N. Kumar Construction Co. Pvt. Ltd. 7th Floor, Poonam Plaza, Palm Road ……………. Respondent Civil Lines, Nagpur 440 001 AABCN9937H Appellant by : Shri Manoj G. Moryani Revenue by : Shri Vikas Agrawal Date of Hearing – 06/11/2024 Date of Order – 06/12/2024 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed against the impugned order dated…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MEERUT, MEERUT vs. SMT. KAMLESH, DELHI

Appeal is dismissed

ITA 2152/DEL/2024[2014-15]Status: DisposedITAT Delhi06 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2014-15 Dcit, Vs. Smt. Kamlesh, Central Circle, 1402/1403, Vidhyanchal Meerut Tower, Kaushambi, Ghaziabad Pan :Akypk3905E (Appellant) (Respondent) Assessee By Sh. Rohit Agarwal, Ca Department By Ms. Jaya Choudhary, Cit(Dr)

Section 153ASection 56(2)(vi)Section 68

…atisfactorily the source and nature of certain amount received during the accounting year, the Assessing Officer is entitled to draw the inference that the receipts are of an assessable nature". Further, in the case 2 | P a g e of Som Nath Maini v CIT, [2008] 306 ITR 414 the Hon'ble Punjab and Haryana High Court has also held that "the burden of proving that income is subject to tax is on the Revenue but on the facts, to show that the transaction is genuine, burden is primarily on the assessee." 5. That the appellant craves leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MEERUT, MEERUT vs. SOLITAIRE FOODS PRIVATE LIMITED, DELHI

ITA 1647/DEL/2024[2013-14]Status: DisposedITAT Delhi25 Nov 2024AY 2013-14

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 1647/Del/2024, (A.Y.2013-14)

Section 143(3)Section 153ASection 263Section 40A(3)Section 68

…s to prove satisfactorily the source and nature of certain amount received during the accounting year, the Assessing Officer is entitled to draw the inference that the receipts are of an assessable nature". Further, in the case of Som Nath Maini v CIT, [2008] 306 ITR 414 the Hon'ble Punjab and Haryana High Court has also held that "the burden of proving that income is subject to tax is on the Revenue but on the facts, to show that the transaction is genuine, burden is primarily on the assessee." 3. Brief facts of the case are that, the Assessee filed return of income declaring an income of Rs. 179,15,450/- the…

KAUSHIK CHANDRAVADAN PARIKH,MUMBAI vs. NFAC, DELHI

ITA 2064/MUM/2023[2011-12]Status: DisposedITAT Mumbai26 Jul 2024AY 2011-12

Bench: Ms. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am)

Section 10(38)Section 132Section 68

…lia that it is clear that the assessee has manipulated the sale of shares within a span of time in collusion with the brokers in order to earn tax free exempt Long term capital gain on sale of shares u/s 10(38) etc”. (19) In the case of Somnath Maini Vs. CIT 306 ITR 414, the Hon'ble Punjab & Haryana High Court, held that claim of genuineness of transactions can be rejected even if the assessee backs the same with evidence which is not trustworthy. Hon’ble Income Tax Appellate Tribunal – Chandigarh, in the case of Assistant Commissioner of Income Tax Vs. Som Nath Maini by 23 Kaushik Chandravadan Parikh placing r…

JUGRAJ DHANRAJ RATHOD,MUMBAI vs. INCOME TAX OFFICER -21 (1) (5), MUMBAI

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

ITA 103/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Mar 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2014-15

For Appellant: Shri Bhavesh Prafulbhai Shah, A.RFor Respondent: Shri Anoop Hiwase, D.R

Section 131Section 133(6)Section 143(2)Section 143(3)Section 68

…e Leasing 299 ITR 268 (SC), Vaibhav Cotton (P.) Ltd. vs. Income Tax Officer, 4(4), Indore (2012) 26 taxmann.com 352 (Indore), CIT vs. Durga Prasad More (1971) 82 ITR 540, Sumati Dayal vs. CIT (1995) 80 taxman 89/214 ITR 801 (SC), Som Nath Maini vs. CIT (2008) 306 ITR 414 (Punj. & Har.) & ITO Wd 25(1)(5), Mumbai vs. United Metal & Wire Industries dated 01.03.2019 and made extraction of operative part of the judgment cited. 9. But strangely enough documents relied upon by the assessee viz. loan confirmation made by the lenders, copies of the bank statements of the lenders, copy of acknowledgement of the return of…

VINOD KUMAR GUPTA ,UTTARPRADESH vs. CIRCLE-1(1)(1) , MEERUT

In the result, the appeal of the assessee is allowed

ITA 664/DEL/2022[2014-15]Status: DisposedITAT Delhi30 Aug 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Surender Pal, CIT DR

Section 131Section 133(6)Section 143(3)Section 254Section 263

…nsaction, but with the intended effect of it for fiscal purposes. No one can now get away with a tax avoidance project with the mere statement that there is nothing illegal about it.” 3. The Hon’ble Punjab and Haryana High Court in the case of Som Nath Maini, 306 ITR 414 has held as under:- “……..That the burden of proving that income is subject to tax is on the Revenue but on the facts, to show that the transaction is genuine, burden is primarily on the assesses. The Assessing Officer is to apply the test of human probabilities for deciding genuineness or otherwise of a particular transaction. Mere leading of ev…

SANGEETA BASAVRAJ MANGRULE,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, AURANGABAD

Appeal is dismissed in above terms

ITA 706/PUN/2019[2015-16]Status: DisposedITAT Pune11 Aug 2022AY 2015-16

For Appellant: NoneFor Respondent: Shri M.G. Jasnani

Section 10(38)Section 131Section 143(3)

…opinion that it would be just and fair if the rate of commission is restricted to 2% as against 6% upheld in the first appeal”. 5.4 The test of human probability was also applied by the Hon'ble Punjab &Haryana High Court in the case of Som Nath Maini Vs. CIT (306 ITR 414). In this case, the assessee in his return declared loss from sale of gold jewellery and also declared a short-term capital gain from sale of shares so that the two almost matched each other. This simple tax planning became ineffective after the Assessing Officer disbelieved the astronomical share price increase applying the test of human probabi…

BHARAT JHA-HUF,DELHI vs. ACIT, CIRCLE-37(1), NEW DELHI

The appeal is allowed

ITA 6834/DEL/2019[2013+-14]Status: DisposedITAT Delhi31 Jan 2022

Bench: Shri Kul Bharat[Assessment Year: 2013-14

Section 148Section 250Section 68

…ees. 5.1 DECISIONS RELIED UPON BY ITAT/COURTS IN FAVOUR OF REVENUE ON THE ISSUE OF CIRCUMSTANTIAL EVIDENCE IN PENNY STOCK CASES CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) • SumatiDayal 214 ITR 801 (SC) • Me Dowell & Co. 154 ITR 148 (SC) • SomNathMaini, 306 ITR 414 (HC) • Ashok Mahehdru& Sons (HUF) v CIT 173 TAXMANN 178 (HC) • Hersh Win ChadhaVs DCIT 135 TTJ 513(ITATDelhi) • Arvind M KariyaVs ACIT IN ITA No. 7024/Mum/2010 (ITAT Mumbai) • 5.2. DECISIONS IN FAVOUR OF REVENUE ON THE ISSUE OF RULE OF EVIDENCE AO is a quasi - judicial authority and rigour of the rules of evidence contained in the evidence act…

SH.DIDAR SINGH,PHAGWARA vs. INCOME TAX OFFICER, PHAGWARA

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

ITA 13/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 147Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 13/Asr/2019 Assessment Year: 2010-11 Vs Sh. Didar Singh, Income Tax Officer S/o Joginder Singh, H. No. . (Ward)1, Phagwara 377, Ward-3, Guru Arjan Pura, Street No. 1, Phagwara (Respendent) [PAN: HLAPS 7503C] (Appellant) Appellant by Sh. Y. K. Sud, C. A. Respondent by Smt. Ratinder Kaur, D. R. Date of Hearing 13.07.2021 Date of 20 .07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal filed by the assessee is directed against the order dated…

VIRENDRA PRATAP ,DELHI vs. ITO, WARD- 61(3), NEW DELHI

ITA 3486/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Ved Jain, CAFor Respondent: Ms. Ranu Mukharji, Senior DR

Section 133Section 40Section 44A

…id amounts had been rejected unreasonably and that the finding that the said amounts were income of the appellant from other sources was not based on evidence." 9 ITA No.3486/Del./2018 The Hon'ble Punjab and Haryana High Court in the case of Som Nath Maini, 306 ITR 414 has held as under:- “•••••••••••• That the burden of proving that income is subject to tax is on the Revenue but on the facts, to show that the transaction is genuine, burden is primarily on the assesses. The Assessing Officer is to apply the test of human probabilities for deciding genuineness or otherwise of a particular transaction. Mere lead…

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

ITA 482/JODH/2018[2012-13]Status: DisposedITAT Jodhpur01 Feb 2021AY 2012-13

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

Section 131

…40, Sumati Dayal vs. CIT 214 ITR 801, Mc. Dowells’ & Co. Ltd. vs. CTO 154 ITR 158 and the decision of Hon’ble Delhi / P&H High Court in case of CIT vs. Nova Promoters 18 Taxmann.com 217, CIT vs. Youth Construction Pvt. Ltd. 357 ITR 97 and Somnath Mani vs. CIT 306 ITR 414 to conclude that transaction with M/s Swift Tie Up Pvt. Ltd. is bogus and thus, made addition of Rs. 2,43,59,629/- to the income of assessee. 4. Being aggrieved by the order of the A.O., the assessee carried the matter before the ld. CIT(A), who after considering submissions as well as material placed before him, given part relief to the assesse…

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