Surinder Kumar v. CIT (Appeal

340 ITR 173High Court2012#10543 most cited

What is Surinder Kumar v. CIT (Appeal authority for?

Evidence of unrecorded sales on specific dates can be used to estimate suppressed sales for the entire year. An estimation of suppressed sales for the entire year based on evidence of suppression for a part of the year is not invalid.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Also referred to as

Surinder Kumar v. CIT · 340 ITR 173 · unrecorded sales · estimation of suppressed sales · search and seizure · estimation by AO · evidence of suppression · income estimation · addition on account of suppression

Issues it is cited on

section 164(2)section 13(8)section 11(1)(d)section 13(3)section 13(1)(c)cancellation of registrationcorpus donationsection 271aabsection 13(1)section 11(1)dumb documentssection 132(4a)

Judgments citing Surinder Kumar v. CIT (Appeal

M/S Hotel New Niyaz, Belgaum vs. The Assistant Commissioner of Income Tax, Circle 2(1), Belgaum

In the result, the appeal is partly allowed

ITA 24/PAN/2022[2017-18]Status: DisposedITAT Panaji07 Jul 2023AY 2017-18

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.24/Pan/2022 "नधा"रण वष" / Assessment Year : 2017-18

Section 133ASection 143Section 144A

…d 1989 to 1996 on the sale of Stenter machines, it could not be said that there was no evidence on record for the authorities to come to a conclusion that 'on money' was received by the appellant for the other period as well. In Surinder Kumar VS. CIT (2012) 340 ITR 173 (P&H) where the seized record showed unrecorded sales on different dates, it was held that estimation of the AO on that basis for the entire year was not invalid. In view of the prevailing facts and the legal position as discussed supra, there can be no reason to find fault with the AO in 10 M/s. Hotel New Niyaz estimating the suppression of sal…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 54/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Mar 2022AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 53/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 52/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Mar 2022AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 51/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2022AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 50/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Mar 2022AY 2008-09

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Assistant Commissioner of Income-Tax, Central Circle-2(3), Bangalore vs. M/S. Venkatesha Education, Bengaluru

In the result all the appeals of revenue, viz

ITA 455/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…was found in a computer seized from the medical college (but without noting in Pen). These documents prove that the assessee has been collecting capitation fee from the students. The Ld D.R also relied upon the decision rendered in the case of Surinder Kumar (340 ITR 173). 17. In the rejoinder, the Ld A.R submitted that he has already advanced his arguments on each of the documents. Further he submitted that the search officials have taken sworn statement on the date of search from Smt. Dharani Mohan, Chief Administrative Officer of medical college. The copy of the same is placed at pages 10 to 13 of paper book.…

Matrix India Entertainment Consultants Pvt. Ltd, Mumbai vs. ACIT, CC -8(2), Mumbai

In the result the appeals for 2005-06, 2006-07, 2007-08 &

ITA 2938/MUM/2015[2005-06]Status: DisposedITAT Mumbai23 Jul 2021AY 2005-06

Bench: Shri Rajesh Kumar & Shri Ramlal Negi

For Appellant: Dr. K. Shivaram, A.R. &For Respondent: Shri Sandeep Raj, D.R
Section 132Section 133ASection 153ASection 271(1)(c)

…e of Katrina Kaif. The learned CIT (DR) has relied on following decisions to justify estimation / extrapolation which were distinguished by the counsel of the assessee as under: a)Shri Surinder Kumar v. CIT (Appeal nos. 389 and 390 of 2009) (P&H)(HC) / [2012] 340 ITR 173 (Punjab & Haryana)(HC)-This decision is not applicable as there was corroborative material and also it does not pertain to estimation of another assessment year. b)CST vs. H.M. Esufali H M Abdulai (1973) SCC (2) 137 (SC) / [1973] 90 ITR 271 (SC)-The issue was relating to estimation for same year and not other Assessment Years. Hence, this decisi…

Surinder Kumar v. CIT (Appeal (340 ITR 173) — Cited in 10 Judgments | BharatTax