What is Sumati Dayal v. CIT authority for?

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

How many judgments cite Sumati Dayal v. CIT?

1,967 judgments on BharatTax cite Sumati Dayal v. CIT (214 ITR 801), spanning 2010 to 2026.

Which sections of the Income Tax Act does Sumati Dayal v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 148, Section 142(1), Section 115BBE.

Sumati Dayal v. CIT (214 ITR 801)

Forever Flourishing Fin. & Inv. Pvt. Ltd., Mumbai vs. DCIT (CC)-3(4), Mumbai

In the result, appeal for the assessment year 2012

ITA 6120/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR

Section 143(2)Section 147

…Patwari. 24. Reliance is being placed upon the law laid down by the 24. Reliance is being placed upon the law laid down by the 24. Reliance is being placed upon the law laid down by the Supreme Court in Sumati Dayal Supreme Court in Sumati Dayal V. CIT [1995) 214 ITR 801 / V. CIT [1995) 214 ITR 801 / 80 Taxman 89 (SC) in applying the test of human 80 Taxman 89 (SC) in applying the test of human 80 Taxman 89 (SC) in applying the test of human probabilities. probabilities. Section 68 of the Income Tax Act provides that Section 68 of the Income Tax Act provides that where any sum is found credited in the books of an…

Forever Flourishing Fin & Inv. Pvt Ltd, Mumbai vs. DCIT-CC-3(4), Mumbai

In the result, appeal for the assessment year 2012

ITA 6040/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR

Section 143(2)Section 147

…Patwari. 24. Reliance is being placed upon the law laid down by the 24. Reliance is being placed upon the law laid down by the 24. Reliance is being placed upon the law laid down by the Supreme Court in Sumati Dayal Supreme Court in Sumati Dayal V. CIT [1995) 214 ITR 801 / V. CIT [1995) 214 ITR 801 / 80 Taxman 89 (SC) in applying the test of human 80 Taxman 89 (SC) in applying the test of human 80 Taxman 89 (SC) in applying the test of human probabilities. probabilities. Section 68 of the Income Tax Act provides that Section 68 of the Income Tax Act provides that where any sum is found credited in the books of an…

Shri Darshan K Vakharia, Mumbai vs. Income Tax Officer, Ward 2(1), Mumbai

Appeal is allowed

ITA 1540/MUM/2023[2012-2013]Status: DisposedITAT Mumbai28 Jul 2023AY 2012-2013

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1540/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं./I.T.A. No. 1539/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri. Vimal PunmiyaFor Respondent: Shri. Nagnath B. Pasale

Section 132Section 132(4)Section 147Section 250

…circumstances of the case is not sufficient to prove the genuineness of the transaction in the matter. The Hon'ble Supreme Court in the case of CIT, West Bengal- Il vs., Durga Prasad More [1971] 82 ITR 540 [SC] and Smt. Sumati Dayal vs., CIT, Bangalore [1995] 214 ITR 801 [SC] have held that "Courts and Tribunals have to Judge the evidence before them by applying the test of human probability." If the said test is applied in this matter, it is clearly established that assessee failed to prove identity of the accommodation entry providers, their creditworthiness and genuine of the transaction. 9 I.T.A. No. 1540 &…

Shri Darshan K Vakharia, Mumbai vs. Income Tax Officer, Ward 2(1), Mumbai

Appeal is allowed

ITA 1539/MUM/2023[2013-2014]Status: DisposedITAT Mumbai28 Jul 2023AY 2013-2014

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1540/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं./I.T.A. No. 1539/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri. Vimal PunmiyaFor Respondent: Shri. Nagnath B. Pasale

Section 132Section 132(4)Section 147Section 250

…circumstances of the case is not sufficient to prove the genuineness of the transaction in the matter. The Hon'ble Supreme Court in the case of CIT, West Bengal- Il vs., Durga Prasad More [1971] 82 ITR 540 [SC] and Smt. Sumati Dayal vs., CIT, Bangalore [1995] 214 ITR 801 [SC] have held that "Courts and Tribunals have to Judge the evidence before them by applying the test of human probability." If the said test is applied in this matter, it is clearly established that assessee failed to prove identity of the accommodation entry providers, their creditworthiness and genuine of the transaction. 9 I.T.A. No. 1540 &…

Yuthika Commercial Pvt. Ltd., Kolkata vs. DCIT, Circle - 9(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 565/KOL/2018[2012-13]Status: DisposedITAT Kolkata25 Jul 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 131Section 143(1)Section 143(3)Section 68

…o be mean that the assessee has proved three ingredients as provided u/s 68 of the Act. Finally after discussing the various decisions of the Hon’ble Supreme Court in the case of CIT vs. Durga Prasad More (1971) 82 ITR 540 (SC) and Sumati Dayal vs. CIT (1995) 214 ITR 801 (SC) and also discussing the various decisions , the ld CIT(A) dismissed the appeal of the assessee. 3 I.T.A. No.565/Kol/2018 Assessment Year: 2012-13 Yuthika Commercial Pvt. Ltd. 5. The Ld. A.R vehemently submitted before the Bench that the assessee has filed all the evidences as required by the AO comprising share allotment chart, copy of ITR,…

Shri Harendra Nath Gupta, Firozabad vs. P CIT Circle-2, Agra

In the result, the appeal of the assessee stands allowed

ITA 148/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jul 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2012-13]

Section 263

…carried out regarding the company had the financial capability to advance such substantial amounts and whether it is a genuine corporate entity. Further, the Ld. CIT referred to the decision of the Hon’ble Supreme Court in the case of Sumati Dayal vs CIT (214 ITR 801) and CIT vs Durga Prasad More (82 ITR 540). He further referred to Explanation 2(a) inserted w.e.f. 01.06.2015 to order afresh. 4. Against this order, the assessee is in appeal before us. 5. We have heard both the parties and perused the records. The ld. Counsel for the assessee submitted that the AO has made due inquiry and he referred to t…

Bhandari Gold and Jewellers Private Limited, Mumbai vs. CIT (Appeal), NFAC - Delhi

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

ITA 1619/MUM/2022[2017-2018]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-2018

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…is below Rs.2 lakhs. 3. Summons issued u/ s. 131 to the 15 parties have been returned back undelivered. 4. The Assessee has not produced these parties for verification. 4.1 The AO relying on the decisions of Hon'ble Supreme Court in the case of Sumati Dayal (214 ITR 801) and Durga Prasad More (82 ITR 540), has held that the sales made to the 701 parties within four hours is beyond human probabilities. The assessee has Page No. | 5 ITA NO. 1564& 1619/MUM/2022 (A.Y: 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., not discharged its liability to substantiate the genuineness of cash sales. Hence, addition of Rs…

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

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

ITA 1564/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…is below Rs.2 lakhs. 3. Summons issued u/ s. 131 to the 15 parties have been returned back undelivered. 4. The Assessee has not produced these parties for verification. 4.1 The AO relying on the decisions of Hon'ble Supreme Court in the case of Sumati Dayal (214 ITR 801) and Durga Prasad More (82 ITR 540), has held that the sales made to the 701 parties within four hours is beyond human probabilities. The assessee has Page No. | 5 ITA NO. 1564& 1619/MUM/2022 (A.Y: 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., not discharged its liability to substantiate the genuineness of cash sales. Hence, addition of Rs…

Mrs Sunita Shyam Malpani, Mumbai vs. Income Tax Officer, Ward 25(1)(3), Mumbai

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

ITA 344/MUM/2023[2010-2011]Status: DisposedITAT Mumbai18 Jul 2023AY 2010-2011

Bench: Shri Pavan Kumar Gadalesunita Shyam Malpani, Vs. Ito 25(1)(3), 701,Plot No.117, Room No.703, Karanapartment, Kautilyabhavan, Lokhandwalacomplex, Bandra Bkc, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.Pan/Gir No.Acppm8552J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10Section 143Section 144ASection 148Section 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sunita Shyam Malpani, Vs. ITO 25(1)(3), 701,Plot No.117, Room No.703, KaranApartment, KautilyaBhavan, LokhandwalaComplex, Bandra BKC, Andheri (W), Mumbai-400051. Mumbai-400053. "थायी लेखा सं./जीआइआर सं.PAN/GIR No.ACPPM8552J (अपीलाथ"/Applicant) (""यथ"/Respondent) Applicant by Mr.Ajay Singh.AR Respondent by Mr.RajendraChandekar.DR सुनवाई क" तार"ख/Date of Hearing 02.05.2023 घोषणा क" तार"ख/Date of Pronouncement 24.07 .2023 ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of…

JCIT Spl. Range-12, New Delhi vs. Arihanta Industries, Delhi

In the result, both the appeals of the Revenue are allowed

ITA 963/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Jul 2023AY 2015-16

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 131Section 68Section 801CSection 80I

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4309/Del/2018 : Asstt. Year: 2014-15 DCIT, Vs. M/s Arihanta Industries, Circle-36(1), 5/120, Sant Nirankari Colony, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAQFA1959G ITA No. 963/Del/2019 : Asstt. Year: 2015-16 JCIT, Vs. M/s Arihanta Industries, Special Range-12, 5/120, Sant Nirankari Colony, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) Assessee by : Sh. Sachit Jolly, Adv. Revenue by : Sh. P. Praveen Sidharth, CIT DR Date of Hearing: 17.04.2…

Assistant Commissioner of Income Tax, Circle 2(1), Raipur vs. Psa Construction, Raipur

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR

Section 133ASection 145(3)Section 250(4)Section 253

…to believe that the apparent is not real and that the taxing authority are entitled to look into the surrounding circumstances and find out the reality and the matter has to be considered by applying the test of human probability. ♦Sumati Dayal Vs CIT [1995] 125 CTR 124 (SC) (Page 3 to 5) It was held that although apparent must be considered real but if there is reason to believe that apparent is not realas the case under consideration, then the apparent should be ignored to unearth harsh reality. * CIT Vs NR Portfolio ITA No. 1018/2011 HC of Delhi(Page 41 to 47)( emphasis) Para-14 When an assesee does not produ…

Sanjeevkumar Manchand Rajput, Nashik vs. Income Tax Officer, Nashik

In the result, appeal of the assessee in ITA No

ITA 613/PUN/2023[2018-19]Status: DisposedITAT Pune13 Jul 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Abhilasha Pawar, ARFor Respondent: Shri M.G. Jasnani, DR

Section 133ASection 143(1)Section 148Section 270A

…s undisclosed income and, therefore, the Revenue‟s appeal was allowed restoring the order of the AO. The Tribunal relying upon the decision of the Hon'ble Supreme Court in the case of Mc Dowell & Company Ltd. (supra) and the case of Sumati Dayal v. CIT [1995] 214 ITR 801 (SC) wherein the former case dealt with tax planning and not on sham transactions and in the later case, the inference was based upon test of human probabilities with the assessee‟s version on facts was unbelievable and hence, was to be discarded. In all these decisions, the judicial conclusion is clearly set out that where tax planning is permit…

Sanjeevkumar Manchand Rajput, Nashik vs. Income Tax Officer, Nashik

In the result, appeal of the assessee in ITA No

ITA 612/PUN/2023[2017-18]Status: DisposedITAT Pune13 Jul 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Abhilasha Pawar, ARFor Respondent: Shri M.G. Jasnani, DR

Section 133ASection 143(1)Section 148Section 270A

…s undisclosed income and, therefore, the Revenue‟s appeal was allowed restoring the order of the AO. The Tribunal relying upon the decision of the Hon'ble Supreme Court in the case of Mc Dowell & Company Ltd. (supra) and the case of Sumati Dayal v. CIT [1995] 214 ITR 801 (SC) wherein the former case dealt with tax planning and not on sham transactions and in the later case, the inference was based upon test of human probabilities with the assessee‟s version on facts was unbelievable and hence, was to be discarded. In all these decisions, the judicial conclusion is clearly set out that where tax planning is permit…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel

Section 132(4)Section 139(1)

…dation entries by paying cash to Shri Sushil Agarwal. Citing the above circumstances, the Assessing Officer invoking the doctrine of human probabilities applied in the case of CIT vs. Durga Prasad More, 82 ITR 540 (SC) and in the case of Sumati Dayal vs. CIT, 214 ITR 801 (SC) had proceeded to hold that the unsecured loans of Rs.13,27,54,925/- received during the previous year relevant to the assessment year under consideration are fictitious, bogus and brought to tax as unexplained income of the assessee. 10. Further, the Assessing Officer based on the notings found in bundle no.1 of Diary of 2009 and the stateme…

Omm Shree Realcon Pvt. Ltd, Bhubaneswar vs. Pr.CIT-1, Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 143(3)Section 2(22)(e)Section 263Section 68

…However, two additional requirements of the identity of the creditors and their creditworthiness yet remained to be established. The authorities found that the assessee did not provide sufficient evidence in this respect. In case of Sumati Dayal v. CIT [1995] 214 ITR 801/80 Taxman 89 (SC) the Apex Court held that regarding cash credit, burden is on the assessee to prove that the amounts credited did not represent his income. It was observed that in view of section 68 of the Act, where any sum is found credited in the books of the assessee for any previous year, it may be charged to income tax as the income of the…

Apostle Trading Consultants P.Ltd, New Delhi vs. DCIT, Circle-3(1), New Delhi

In the result, appeal filed by the Assessee stands allowed for statistical purpose

ITA 2484/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2023AY 2014-15

Bench: Sh. Anil Chaturvedi, Hon’Blesh. N.K. Choudhry, Hon'Bleapostle Trading Consultants Private Vs. Dcit – Circle – 3(1) Limited New Delhi B-304, New Friends Colony New Delhi - 110065 Pan: Aahca2341Q

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, DELHI BEFORE SH. ANIL CHATURVEDI, HON’BLE ACCOUNTANT MEMBER SH. N.K. CHOUDHRY, HON'BLE JUDICIAL MEMBER Apostle Trading Consultants Private Vs. DCIT – Circle – 3(1) Limited New Delhi B-304, New Friends Colony New Delhi - 110065 PAN: AAHCA2341Q (Appellant) (Respondent) Assessee Represented by : Sh. Mohit Gupta, CA, Neeraj Singh, CA & Sh. Nitin Sharma, CA Department Represented by : Department represented by: Sh. Kanv Bali, Sr. DR Date of Hearing : 31-03-2023 Date of Pronouncement : 27-06-2023 O R D E R PER N.K. CHOUDHRY (JM) 1. This appeal has been preferred b…

Namaskar Fashions (P) Ltd, Kolkata vs. ITO, Kolkata

In the result, the appeal of the assessee is allowed

ITA 329/KOL/2023[2012-13]Status: DisposedITAT Kolkata16 Jun 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 329/Kol/2023 Assessment Year: 2012-13 Namaskar Fashions (P) Ltd. Vs. ITO, Ward-8(2), Kolkata (PAN: AABCN 0520 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 23.05.2023 क$ "त&थ Date of Pronouncement/ 16.06.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"/रती क$ ओर से For the Respondent/ Shri P. P. Barma…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alpha Avenues Private Limited, Hyderabad

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

ITA 1107/HYD/2017[2011-12]Status: DisposedITAT Hyderabad12 Jun 2023AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 143(2)Section 56

…ITA Nos 1106 and 1107 of 2017 Alpha Villas Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA Nos.1106 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Villas P Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8949L (Appellant) (Respondent) ITA Nos.1107 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Avenues (P) Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8948M (Appellant) (Respondent) Assessee by: Shri K.A. Sai Prasad, CA Revenue by: Shri Jeevan Lal…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alpha Villas Private Limited, Hyderabad

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

ITA 1106/HYD/2017[2011-12]Status: DisposedITAT Hyderabad12 Jun 2023AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT(DR)

Section 143(2)Section 56

…ITA Nos 1106 and 1107 of 2017 Alpha Villas Pvt Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA Nos.1106 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Villas P Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8949L (Appellant) (Respondent) ITA Nos.1107 /Hyd/2017 Assessment Year: 2011-12 Dy. C.I.T. Vs. Alpha Avenues (P) Ltd Circle 1(1) Hyderabad Hyderabad PAN:AAFCA8948M (Appellant) (Respondent) Assessee by: Shri K.A. Sai Prasad, CA Revenue by: Shri Jeevan Lal…

Shri Nasir Ahmed Rangshu, Anantnag vs. Assistant Commissioner of Income Tax Central Circle-1, Srinagar

In the result, the appeal of the assessee is dismissed

ITA 73/ASR/2023[2020-21]Status: DisposedITAT Amritsar07 Jun 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 132ASection 139(1)Section 143(3)Section 69A

…establish a prima-facie case, take advantage of the weakness of his adversary’s case. The party must succeed by the strength of his own right and the clearness of his own proof. The ratio laid down by Hon’ble Apex Court in case of Sumati Dayal vs. CIT (1995) 214 ITR 801 is squarely applicable in this case. The tax authorities are entitled to look into the surrounding circumstances to find out the realities and the matter has to be considered by applying test of human probabilities as enunciated r Hon’ble Apex Court. Reliance is also placed on judgement of Hon’ble Apex Court in McDowell & Co. Ltd (1985) 154 ITR…

Sumati Dayal v. CIT

What is Sumati Dayal v. CIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Sumati Dayal v. CIT

Forever Flourishing Fin. & Inv. Pvt. Ltd., Mumbai vs. DCIT (CC)-3(4), Mumbai

Forever Flourishing Fin & Inv. Pvt Ltd, Mumbai vs. DCIT-CC-3(4), Mumbai

Shri Darshan K Vakharia, Mumbai vs. Income Tax Officer, Ward 2(1), Mumbai

Shri Darshan K Vakharia, Mumbai vs. Income Tax Officer, Ward 2(1), Mumbai

Yuthika Commercial Pvt. Ltd., Kolkata vs. DCIT, Circle - 9(2), Kolkata

Shri Harendra Nath Gupta, Firozabad vs. P CIT Circle-2, Agra

Bhandari Gold and Jewellers Private Limited, Mumbai vs. CIT (Appeal), NFAC - Delhi

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

Mrs Sunita Shyam Malpani, Mumbai vs. Income Tax Officer, Ward 25(1)(3), Mumbai

JCIT Spl. Range-12, New Delhi vs. Arihanta Industries, Delhi

Assistant Commissioner of Income Tax, Circle 2(1), Raipur vs. Psa Construction, Raipur

Sanjeevkumar Manchand Rajput, Nashik vs. Income Tax Officer, Nashik

Sanjeevkumar Manchand Rajput, Nashik vs. Income Tax Officer, Nashik

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

Omm Shree Realcon Pvt. Ltd, Bhubaneswar vs. Pr.CIT-1, Bhubaneswar

Apostle Trading Consultants P.Ltd, New Delhi vs. DCIT, Circle-3(1), New Delhi

Namaskar Fashions (P) Ltd, Kolkata vs. ITO, Kolkata

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alpha Avenues Private Limited, Hyderabad

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alpha Villas Private Limited, Hyderabad

Shri Nasir Ahmed Rangshu, Anantnag vs. Assistant Commissioner of Income Tax Central Circle-1, Srinagar