Startex (India) (P.) Ltd. v. DCIT

84 ITD 320Income Tax Appellate Tribunal2003#1286 most cited

What is Startex (India) (P.) Ltd. v. DCIT authority for?

The presumption under Section 132(4A) of the Income Tax Act applies only to the person from whom books of account or documents are seized, and not to other persons.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2016 to 2026.

Also referred to as

Startex (India) (P.) Ltd v DCIT · 84 ITD 320 · Section 132(4A) · presumption · documents seized · person from whom found · section 292CC

Sections most often in play

Section 132Section 69ASection 132(4A)Section 132(4)Section 292CSection 153CSection 143(3)Section 131(1A)

Issues it is cited on

section 292cctax recovery officersection 153(c)(1)jewellery found during searchpeak credit theorysection 132(4a)section 153(c)section 2(45)dumb documentsretraction of statementsection 131(1)section 131(1a)

Judgments citing Startex (India) (P.) Ltd. v. DCIT

ACIT, Central Circle-2(3), Pune vs. Mantra Properties, Varanasi

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

ITA 2116/PUN/2024[2017-18]Status: DisposedITAT Pune23 Sept 2026AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: NoneFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 148Section 269SSection 271DSection 274

…absence of any corroborative evidence, it cannot be held that the appellant firm had borrowed any cash through Shri Sachin Nahar. In this regard, reliance is placed on the judgement of Hon'ble Mumbai ITAT in case of Starptex (India) Pvt. Ltd. Vs. DCIT (2003) 84 ITD 320 (Mumbai) wherein it is held that presumption under section 132(4A) is only against person in whose possession document is found and not against any other person. It is also decided in favour of the assessee in this case as to whether presumption under section 132(4A) is a rebuttable presumption and not conclusive, and cannot be applied in absence…

Mystical Constructions Private Limited, Mumbai vs. DCIT Circle 5(2)(1), Mumbai

In the result, the appeal is Allowed

ITA 5222/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawalι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt Ltd Constructions A 603, A1 Akbar Bldg, Pe Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 Pan - Aaccn5191N (Appellant) Vs Dcit, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee By Ms. Simran Dhawan A/W Mr. Ravi Gantara Revenue By Shri Umashankar Prasad, Cit Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 02.02.2026 Order Per: Shri. Sandeep Gosain, J.M.: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dt. 06.08.2025 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The

Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 271(1)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Ι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt ltd Constructions A 603, A1 Akbar Bldg, PE Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 PAN - AACCN5191N (Appellant) Vs DCIT, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee by Ms. Simran Dhawan a/w Mr. Ravi Gantara Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 04.11.2025 Date of Pronouncement 02.02.2026 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee cha…

DCIT, CC-6(1), Mumbai, Bkc vs. Rajarampuri Motipuri Gosavi, Thane

In the result, all the grounds of appeal and consequently, the appeal filed by the Revenue are dismissed

ITA 3858/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 Oct 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardeputy Commissioner Of V/S. Rajarampuri Motipuri Income Tax, Central Circle – बनाम Gosavi 6(1) 1002 Steppes Vasant Lawns, Room No. 445, 4Th Floor, Pokharan Road No. 2, Kautilya Bhavan, Bandra Eastern Express Highway, Kurla Complex, Bandra Subhash Nagar, Thane – 400 (East), Mumbai – 400 051, 601, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Abjpg2425M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Mr. Subodh Ratnaparkhi,ARFor Respondent: Shri Annavaran Kosuri, (Sr. AR)
Section 132Section 143(3)Section 148Section 69C

…hi) of 2012, dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon'ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 Also, the Hon'ble Kolkata I…

ACIT CC-6(1), Mumbai, Bkc vs. Vinaykumar Sudhakar Deshpande, Solapur, Maharashtra

In the result, the ground of appeal and consequently, the appeal filed by the Revenue are dismissed

ITA 6278/MUM/2024[2021-22]Status: DisposedITAT Mumbai27 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassistant Commissioner Of V/S. Vinaykumar Sudhakar Income Tax, Central Circle- 6(1) बनाम Deshpande Room No. 445, 4Th Floor, 528, Deshpande Lane, Bandra Kurla Complex, Bandra Near Bank Sangola, (East), Mumbai – 400 051, Solapur – 413 307, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Abcpd0198H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Satyaprakash Singh,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr. DR)
Section 132Section 132(4)Section 143(3)Section 148Section 69C

…hi) of 2012, dated 6.12.2013] also held that presumption u/s 132(4A) or 292C of the Act could be taken only in the case of a person from whose possession the document or material has been found. 7.3.5 In the case of Straptex (India) (P.) Ltd. v Dy. CIT [2003] 84 ITD 320 (Mum- Trib.), the Hon’ble Mumbai ITAT also held that the presumption u/s 132(4A) is only in respect of the person in whose possession the books or documents are found. While utilizing such documents in the case of any other person, there could not be any presumption about the correctness of such books of accounts. 7.3.6 P a g e | 20 A.Y. 2021-22…

Deputy Commissioner of Income Tax, Central Circle-2, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India)(P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

Deputy Commissioner of Income Tax, Central Circle-2, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

ITA 2290/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India) (P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India)(P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India)(P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

Saraswathi Ammal Educational and Charitable Trust, Chennai vs. ACIT Centre Circle II, Noida

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…amped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested. 29. The co-ordinate Mumbai Bench of the Tribunal in the case of Startex (India)(P) Ltd Vs. DCIT reported in 84 ITD 320 (Mum), examined the presumption Sec. 132(4A) and section 292CC of the Act, wherein it was held that the presumption shall apply to the person from whom possession the alleged documents were seized. The relevant extract are reproduced as under:- “The presumption under section 132(4A) is in respect of the person in whose possession the books or docu…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

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

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 143(3)Section 153CSection 250Section 4Section 68

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

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

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under Section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of Section 132(4A) provides that the contents of such books of account…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

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

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ts are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: 37 ITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025 Ramrao Adik Education Society • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

DCIT Central Circle 7 1, Mumbai vs. Ramrao Adik Educ Society, Mumbai

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

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…s are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws:- 37 ITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025 Ramrao Adik Education Society • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under Section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said Section means the person in whose possession the books of account or documents are found. Clause (ii) of Section 132(4A) provides that the contents of such books of account…

DCIT Central Circle 7 (1), Mumbai vs. Ramrao Adik Educ Society, Mumbai

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

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…count, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under Section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Rajiv Khandelwal, CA
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ts are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: 38 ITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025 Ramrao Adik Education Society • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words 'to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…ts are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: 38 ITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025 Ramrao Adik Education Society • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 11Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

…ount, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws:- • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 12ASection 132Section 132(4)Section 153CSection 250Section 68Section 9

…ts are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: 37 ITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025 Ramrao Adik Education Society • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…