Tejpal Singh v. The DCIT

158 Taxmann.com 679Reported decision2024#3448 most cited

What is Tejpal Singh v. The DCIT authority for?

Section 115BBE cannot be applied to income from excess cash found during a survey if the revenue cannot show any other source for that cash, as it is presumed to be from the assessee's business.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Tejpal Singh v. DCIT · 115BBE · 69A · excess cash · survey · undisclosed sale · deemed income · application of section 115BBE · business income

Sections most often in play

Section 115BBESection 143(3)Section 153ASection 139(1)Section 69ASection 132(4)Section 68Section 69B

Issues it is cited on

section 155bbesection 115besection 136section 43(3)section 193section 196section 37bset off of lossesabatement of assessmentaudi alteram partemsection 271(l)(c)section 153a proceedings

Judgments citing Tejpal Singh v. The DCIT

Harish Kumar Sarawgi, Giridih vs. ACIT, C.C., Dhanbad

In the result, all the appeals filed by the assessee are allowed

ITA 425/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING MODE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Rajesh Badri Pd. Modi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AADPM4022B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Paras Kumar Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AEJPS3050B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Sangita Devi Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Ro…

Samir Kumar Sarawgi, Giridih vs. ACIT, C. C., Dhanbad

In the result, all the appeals filed by the assessee are allowed

ITA 423/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING MODE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Rajesh Badri Pd. Modi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AADPM4022B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Paras Kumar Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AEJPS3050B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Sangita Devi Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Ro…

Kanta Devi Sarawgi, Giridih vs. ACIT, C.C., Dhanbad

In the result, all the appeals filed by the assessee are allowed

ITA 422/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING MODE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Rajesh Badri Pd. Modi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AADPM4022B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Paras Kumar Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AEJPS3050B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Sangita Devi Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Ro…

Sangita Devi Sarawgi, Giridih vs. ACIT, C.C., Dhanbad

In the result, all the appeals filed by the assessee are allowed

ITA 421/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING MODE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Rajesh Badri Pd. Modi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AADPM4022B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Paras Kumar Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AEJPS3050B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Sangita Devi Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Ro…

Paras Kumar Sarawgi, Giridih vs. ACIT, C. C., Dhanbad

In the result, all the appeals filed by the assessee are allowed

ITA 420/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING MODE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Rajesh Badri Pd. Modi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AADPM4022B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Paras Kumar Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AEJPS3050B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Sangita Devi Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Ro…

Rajesh Badri Pd. Modi, Giridih vs. ACIT, Central Circle, Dhanbad

In the result, all the appeals filed by the assessee are allowed

ITA 418/RAN/2024[2021-22]Status: DisposedITAT Ranchi05 Mar 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayassessment Year: 2021-22

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH VIRTUAL HEARING MODE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Rajesh Badri Pd. Modi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AADPM4022B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Paras Kumar Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Road, Vs Giridih, Jharkhand-815301. (PAN: AEJPS3050B) (Appellant ) (Respondent) & Assessment Year: 2021-22 Sangita Devi Sarawgi ACIT, Central Circle Dhanbad Sarawgi Sadan, Dumri Ro…

Mahesh Kumar, Rajgarh Alwar vs. Pr. CIT Central Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2024[2018-2019]Status: DisposedITAT Jaipur27 Nov 2024AY 2018-2019

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Kumar, Prop. M/S. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. Pan No.: Adrpk 4704 K ..... Appellant Vs. Pr. Cit, (Central) Jaipur, Jaipur – 302 005 ..... Respondent

For Appellant: Mr. S. B. Natani, CA, Ld. ARFor Respondent: Mr. Arvind Kumar, Ld. CIT-DR
Section 115BSection 133ASection 139(1)Section 143(3)Section 263Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mahesh Kumar, Prop. M/s. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. PAN No.: ADRPK 4704 K ..... Appellant Vs. Pr. CIT, (Central) Jaipur, Jaipur – 302 005 ..... Respondent Appellant by : Mr. S. B. Natani, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 27/11/2024 Date of pronouncement : 27/11/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Ld. PCIT (Central), Jaipur dated 19.…

Sh. Surendra Kumar Patni, Jaipur vs. ACIT, Circle-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 977/JPR/2024[2017-18]Status: DisposedITAT Jaipur21 Nov 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Surendra Kumar Patni, C/O. M/S. Kalani & Co., 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. Pan No.: Adupp9249 D ..... Appellant Vs. Acit, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant By : Mr. P.C. Parwal, Ca, Ld. Ar Respondent By : Mrs. Anita Rinesh, Ld. Sr. Dr Date Of Hearing : 19/11/2024 Date Of Pronouncement : 21/11/2024 O R D E R Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Ld. Cit (A), Jaipur Dated 25.06.2024 Passed U/S. 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Mr. P.C. Parwal, CA, Ld. ARFor Respondent: Mrs. Anita Rinesh, Ld. Sr. DR
Section 115BSection 133Section 133ASection 139(1)Section 143(2)Section 250Section 36(1)(va)Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Surendra Kumar Patni, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. PAN No.: ADUPP9249 D ..... Appellant Vs. ACIT, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant by : Mr. P.C. Parwal, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, Ld. Sr. DR Date of hearing : 19/11/2024 Date of pronouncement : 21/11/2024 O R D E R PER GAGAN GOYAL,…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

DCIT Central Circle-2(4), Mumbai vs. Ronak Gems Private Limited, Mumbai

In the result, Ground raised by the assessee is allowed

ITA 1497/MUM/2023[2020-221]Status: DisposedITAT Mumbai16 May 2024AY 2020-221

Bench: Shri Amit Shukla & Shri Gagan Goyaldy. Commissioner Of Income Tax, Central Circle- 2(4), Room No. 802, 8Th Floor, Pratistha Bhawan, M.K. Road, Church Gate, Mumbai - 400 020. ...... Appellant Vs. M/S. Ronak Gems Pvt. Ltd., 311, Mehta Bhawan, Shop No. 5, Opp. Charni Road, Mumbai – 400 020. ..... Respondent

For Appellant: Shri Nishit Gandhi, Ld. ARFor Respondent: Smt. Sanyogita Nagpal, Ld. DR
Section 115JSection 143(3)Section 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dy. Commissioner of Income Tax, Central Circle- 2(4), Room No. 802, 8th Floor, Pratistha Bhawan, M.K. Road, Church gate, Mumbai - 400 020. ...... Appellant Vs. M/s. Ronak Gems Pvt. Ltd., 311, Mehta Bhawan, Shop No. 5, Opp. Charni Road, Mumbai – 400 020. ..... Respondent Appellant by : Shri Nishit Gandhi, Ld. AR Respondent by : Smt. Sanyogita Nagpal, Ld. DR Date of hearing : 13/03/2024 Date of pronouncement : 16/05/2024 ORDER PER GAGAN GOYAL, A.M: This appeal by the Reve…