Starptex India Pvt. Ltd. v. DCIT

17 SOT 380Income Tax Appellate Tribunal2007#2256 most cited

What is Starptex India Pvt. Ltd. v. DCIT authority for?

An income addition based solely on a third-party statement cannot be sustained unless it is supported by independent and corroborative evidence.

51

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Starptex India Pvt. Ltd. v. DCIT · 17 SOT 380 · ITAT · Section 132(4A) · Section 153A · Section 153C · third-party statement · corroborative evidence · addition based on uncorroborated statement · search assessment · evidential value · retraction of statement

Sections most often in play

Section 132(4A)Section 132Section 144Section 153ASection 153CSection 278DSection 69Section 69A

Issues it is cited on

section 292cctax recovery officersection 153(c)(1)jewellery found during searchpeak credit theorysection 153(c)section 132(4a)retraction of statementsection 131(1)dumb documentscorpus donationsection 34

Judgments citing Starptex India Pvt. Ltd. v. DCIT

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…on fees. Reliance is also placed on the following case laws\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24.\nWe shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17
Section 12ASection 132Section 153CSection 250Section 68

…on fees. Reliance is also placed on the following case laws\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…1515 & 2270 to 2276/Mum/2025\nRamrao Adik Education Society\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…1515 & 2270 to 2276/Mum/2025\nRamrao Adik Education Society\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…on fees. Reliance is also placed on the following case laws\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…on fees. Reliance is also placed on the following case laws\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…1515 & 2270 to 2276/Mum/2025\nRamrao Adik Education Society\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…1515 & 2270 to 2276/Mum/2025\nRamrao Adik Education Society\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14
Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…1515 & 2270 to 2276/Mum/2025\nRamrao Adik Education Society\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13
Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…on fees. Reliance is also placed on the following case laws\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24.\nWe shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees…

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

…1515 & 2270 to 2276/Mum/2025\nRamrao Adik Education Society\n(i) Common Cause vs UOI – 394 ITR 220 (SC)\n(ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar)\n(iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T)\n(iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the\nTribunal has held that addition cannot be sustained as statement of ‘third\nparty' was not supported by independent and corroborative evidence.”\n24. We shall now examine the facts prevailing in the instant case. We noticed\nearlier that the AO has come to the conclusion that the assesseetrust has\ncollected capitation fees o…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRLE, KOTA, 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

…dition could be made, on the basis of presumption raised by section 132(4A), in the hands of the assessee, where in the books of another firm, certain figures were found showing the purchase made by the assessee. In Asst. CIT v Kishore Lal Balwani Rai [2007] 17 SOT 380 (Chd.), it has been held that though the diary seized enable the revenue to presume that its contents are true, such presumptions is available only against the person to whom it belongs and this is a rebuttable Presumption. Presumption u/s 132(4A) is not available, when the seized papers is recovered from third party and not from the assessee. Sh…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, 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

…on could be made, on the basis of presumption raised by section \n132(4A), in the hands of the assessee, where in the books of another firm, certain \nfigures were found showing the purchase made by the assessee.\nIn Asst. CIT v Kishore Lal Balwani Rai [2007] 17 SOT 380 (Chd.), it has been held \nthat though the diary seized enable the revenue to presume that its contents are \ntrue, such presumptions is available only against the person to whom it belongs \nand this is a rebuttable Presumption.\nPresumption u/s 132(4A) is not available, when the seized papers is recovered \nfrom third party and not from the asse…

AKESH SANGEMERMER(P) LTD,INDUSTRIAL AREA vs. ITO WARD 1 KISHANGARH, CITY ROAD

In the result, the appeal of the assessee is allowed

ITA 1311/JPR/2024[2022-23]Status: DisposedITAT Jaipur07 Mar 2025AY 2022-23

Bench: Him.

For Appellant: Shri C. M. Agarwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-Sr.DR
Section 143(2)Section 143(3)Section 69

…addition could be made, on the basis of presumption raised by section 132(4A), in the hands of the assessee where in the books of another firm, certain figures were found showing the purchase made by the assessee. In Asst. CIT v Kishore Lal Balwani Rai [2007] 17 SOT 380 (Chd.), it has been held that though the diary seized enable the revenue to presume that its contents are true, such presumptions is available only against the person to whom it belongs and this is a rebuttable Presumption. (i) Presumption u/s 132(4A) is not available, when the seized papers is recovered from third party and not from the assessce.…

KIRAN PAL SINGH,FARIDABAD vs. DCIT, CENTRAL CIRCLE, FARIDABAD

In the result, the Appeal of the Assessee in ITA No

ITA 2970/DEL/2023[2020-21]Status: DisposedITAT Delhi28 Jun 2024AY 2020-21

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, FARIDABAD, FARIDABAD vs. KIRAN PAL SINGH, FARIDABAD

In the result, the Appeal of the Assessee in ITA No

ITA 2815/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

KIRAN PAL SINGH,FARIDABAD vs. DCIT CENTRAL CIRCLE, FARIDABAD

In the result, the Appeal of the Assessee in ITA No

ITA 2589/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Jun 2024AY 2019-20

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

KIRAN PAL SINGH,FARIDABAD vs. DCIT CENTRAL CIRCLE, FARIDABAD

In the result, the Appeal of the Assessee in ITA No

ITA 2588/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

DCIT, CENTRAL CIRCLE-1, FARIDABAD, FARIDABAD vs. KIRAN PAL SINGH, FARIDABAD

In the result, the Appeal of the Assessee in ITA No

ITA 2040/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jun 2024AY 2017-18

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

DCIT, CENTRAL CIRCLE-1, FARIDABAD, FARIDABAD vs. KIRAN PAL SINGH, FARIDABAD

In the result, the Appeal of the Assessee in ITA No

ITA 2039/DEL/2023[2015-16]Status: DisposedITAT Delhi28 Jun 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

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