Sushil Kumar v. CIT

121 ITR 94High Court1980#16557 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 153ASection 292CSection 69Section 142(1)Section 143(2)Section 143(3)Section 69ASection 69C

Issues it is cited on

section 150(2)section 110section 106section 150(1)section 245hasection 33(4)section 150section 34(1)section 245section 18section 269ssviolation of natural justice

Judgments citing Sushil Kumar v. CIT

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…. 4. Application of Evidence Act • Section 106: Where knowledge is specific to the assessee (e.g., initials, codes), onus is on him to explain. • Section 110: Possession implies ownership, unless rebutted with proof. Citation: • Sushil Kumar v. CIT (1980) 121 ITR 94 (P&H) Assessee has to brought the evidence that paper belongs to someone else as per Law. 5. "Dumb Document" Plea – Not a Valid Shield • A cryptic, unsigned, or informal document is not inadmissible per se. • If found in possession/control of the assessee and not explained, it can form the basis of addition. Citations: • CIT v. Ajay Gupta (20…

Sh. Mahendra Kumar Goyal, Sikar vs. DCIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 498/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Sept 2025AY 2020-21
For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…ion. 4. Application of Evidence Act • Section 106: Where knowledge is specific to the assessee (e.g., initials, codes), onus is on him to explain. • Section 110: Possession implies ownership, unless rebutted with proof. Citation: • Sushil Kumar v. CIT (1980) 121 ITR 94 (P&H) Assessee has to brought the evidence that paper belongs to someone else as per Law. 5. "Dumb Document" Plea – Not a Valid Shield • A cryptic, unsigned, or informal document is not inadmissible per se. • If found in possession/control of the assessee and not explained, it can form the basis of addition. Citations: • CIT v. Ajay Gupta (2019)…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…. 4. Application of Evidence Act • Section 106: Where knowledge is specific to the assessee (e.g., initials, codes), onus is on him to explain. • Section 110: Possession implies ownership, unless rebutted with proof. Citation: • Sushil Kumar v. CIT (1980) 121 ITR 94 (P&H) Assessee has to brought the evidence that paper belongs to someone else as per Law. 5. "Dumb Document" Plea – Not a Valid Shield • A cryptic, unsigned, or informal document is not inadmissible per se. • If found in possession/control of the assessee and not explained, it can form the basis of addition. Citations: • CIT v. Ajay Gupta (20…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…. 4. Application of Evidence Act • Section 106: Where knowledge is specific to the assessee (e.g., initials, codes), onus is on him to explain. • Section 110: Possession implies ownership, unless rebutted with proof. Citation: • Sushil Kumar v. CIT (1980) 121 ITR 94 (P&H) Assessee has to brought the evidence that paper belongs to someone else as per Law. 5. "Dumb Document" Plea – Not a Valid Shield • A cryptic, unsigned, or informal document is not inadmissible per se. • If found in possession/control of the assessee and not explained, it can form the basis of addition. Citations: • CIT v. Ajay Gupta (20…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…. 4. Application of Evidence Act • Section 106: Where knowledge is specific to the assessee (e.g., initials, codes), onus is on him to explain. • Section 110: Possession implies ownership, unless rebutted with proof. Citation: • Sushil Kumar v. CIT (1980) 121 ITR 94 (P&H) Assessee has to brought the evidence that paper belongs to someone else as per Law. 5. "Dumb Document" Plea – Not a Valid Shield • A cryptic, unsigned, or informal document is not inadmissible per se. • If found in possession/control of the assessee and not explained, it can form the basis of addition. Citations: • CIT v. Ajay Gupta (20…

Sushil Kumar v. CIT (121 ITR 94) — Cited in 5 Judgments | BharatTax