What is SumatiDayal v. CIT authority for?

When an assessee fails to discharge the onus to prove the identity, creditworthiness, and genuineness of cash credits under Section 68, the Assessing Officer is justified in making an addition to income. Appellate authorities also possess the power to admit additional evidence during appeal proceedings, as the Evidence Act does not apply to their proceedings.

How many judgments cite SumatiDayal v. CIT?

41 judgments on BharatTax cite SumatiDayal v. CIT (113 ITR 522), spanning 2008 to 2024.

SumatiDayal v. CIT (113 ITR 522)

Marotrao Laxman Khadse, Nagpur vs. Income Tax Officer, Ward 3(4), Nagpur

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

ITA 187/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Feb 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.187/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Marotrao Laxman Khadse, The Income Tax Address: 4, Ward No.1, Vs Officer, Ward-3(4), Hdkeshwar, District: Nagpur. Nagpur. Maharashtra – 440034. Pan: Cropk0636B Appellant/ Assessee Respondent/Revenue Assessee By None. Revenue By Shri Abhay Y. Marathe– Sr.Dr Date Of Hearing 23/02/2024 Date Of Pronouncement 28/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac],Under Section 250 Of The Income Tax Act, 1961 Dated 26.04.2022 Emanating From The Order Under Section 143(3) R.W.S 147 Of The Act, 1961 Dated 16.12.2019. The Grounds Of Appeal Raised By The Assessee Are As Under : Marotrao Laxman Khadse [A]

Section 143(3)Section 148Section 250Section 50CSection 54B

…laboratory of the Government examiner and also the affidavit of the author of the 6 Marotrao Laxman Khadse [A] diary, though the documents had direct bearing on the issue.” Unquote 5.4 Similarly, the Hon’ble Delhi High Court in the case of R Dalmia Vs. CIT 113 ITR 522 (Delhi) has observed as under : Quote, “it was submitted, again, merely in passing, and as an adjunct to the main submission on which we have already dwelt, that the Tribunal was in error in admitting the balance-sheets and profit and loss accounts of J.T. as additional evidence at the hearing of the appeal. It was conceded that the Tribunal had…

ITO Ward - 14(1), New Delhi vs. Kaka Services Pvt Ltd, New Delhi

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

ITA 5525/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Dec 2023AY 2013-14

Bench: The Ld.

Section 143(1)Section 143(3)Section 14ASection 56(2)(viib)Section 68

…o discharge its onus, the A.O. is entitled to make the additions: • Kale Khan Mohammad Hanif Vs CIT (1963) 50 ITR1(SC). • CIT Vs Lachman Dass Oswal (1980) 126 ITR 446(P&H). • Nanak Chandra Laxman Dass Vs. CIT (1982) 140 ITR 151(AII). • R Dalmia Vs. CIT (1976) 113 ITR 522(Del). • CIT Vs Devi Prasad Vishwanath Prasad (1968) 72 ITR 194(SC). 5.4 It has been held in the following judicial citations that when the assessee company fails to discharge its onus, the A.O. is within his legitimate right to make an addition: • CIT Vs Hero Cycles Pvt. Ltd. & Others (1997) 228 ITR 463(SC). • CIT VS Stepwell Industries Ltd. & O…

Shri Narotam Singh, Mansa vs. Income Tax Officer Ward -1(4), Mansa

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

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…dence, the Tribunal can pass an order to that effect. “The Hon'ble Delhi High Court relied upon the following case while deciding the above said case:- • Analkar Trades and Estates (P.) Ltd. (No. 2) Vs. CIT [1990] 186 ITR 313 (Mad.) • R. Dalmia Vs. CIt [1978] 113 ITR 522 (Delhi) • R.S.S.. Shanmugam Pillai and Sons V. CIT [1974] 95 ITR 109 (Mad.) • ITO V. B.N. Bhattachayra [ 1978] 112 ITR 423 (Cal.) (iv) Decision of ITAT, Delhi ‘I’ Bench in the case of UOP LIC Vs. Additional Director of Income reported in 108 ITD 186 in which it was held that the additional evidence should be admitted. If it to may pronounce the…

Shri Tarlochan Singh, Mansa vs. Income Tax Officer Ward-1(4), Mansa

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

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…dence, the Tribunal can pass an order to that effect. “The Hon'ble Delhi High Court relied upon the following case while deciding the above said case:- • Analkar Trades and Estates (P.) Ltd. (No. 2) Vs. CIT [1990] 186 ITR 313 (Mad.) • R. Dalmia Vs. CIt [1978] 113 ITR 522 (Delhi) • R.S.S.. Shanmugam Pillai and Sons V. CIT [1974] 95 ITR 109 (Mad.) • ITO V. B.N. Bhattachayra [ 1978] 112 ITR 423 (Cal.) (iv) Decision of ITAT, Delhi ‘I’ Bench in the case of UOP LIC Vs. Additional Director of Income reported in 108 ITD 186 in which it was held that the additional evidence should be admitted. If it to may pronounce the…