TM) Vishnu Jaiswal v. CIT

357 ITR 146High Court2013#294 most cited

What is TM) Vishnu Jaiswal v. CIT authority for?

If the Assessing Officer has not conducted any investigation and thus has not discharged their burden of proof, any addition made by the AO is unsustainable and must be deleted.

272

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Vishnu Jaiswal v. CIT · Assessing Officer burden of proof · no investigation by AO · addition unsustainable · deletion of addition · section 143(3)

Sections most often in play

Section 143(3)Section 153ASection 153DSection 14ASection 80ICSection 69BSection 132(1)Section 56(2)(x)

Issues it is cited on

section 115adsection 153a proceedingssection 2(1a)section 2(1)section 66section 60section 63section 2(14)(iii)section 131(1a)live linkretracted statementsection 80ic

Judgments citing TM) Vishnu Jaiswal v. CIT

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 306/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 305/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 304/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 303/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 302/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 301/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 300/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 299/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 296/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 295/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 275/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 274/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 273/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 240/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

Neel Metal Products Ltd, New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 239/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

Neel Metal Products Ltd, New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 238/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

Neel Metal Products Ltd, New Delhi vs. ACIT Central Circle-25, New Delhi

ITA 232/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…gation has been carried out by the learned A O and as such the burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. 23.3 In order to appreciate the facts of the instant issue, it would be relevant to extract the submissions so made by assessee company before learned AO and CIT (A), which is extracted below: 37 ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee…

DCIT, C-1, Ludhiana vs. M/S Gold Star Amco Steels Pvt. Ltd., Ludhiana

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

ITA 1198/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jun 2024AY 2012-13

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Singh Sehgal, Sr. DR
Section 143(2)Section 144Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 1164/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 M/s Gold Star Amco Steels Pvt. Ltd. The Dy. CIT बनाम C-202, Phase-VII, Focal Point, Circle-1, Ludhiana Ludhiana "थायी लेखा सं./PAN NO: AADCG4212G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 1198/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 The Dy. CIT बना…

M/S Gold Star Amco Steels Pvt. Ltd., Ludhiana vs. DCIT, C-1, Ludhiana

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

ITA 1164/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jun 2024AY 2012-13

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Singh Sehgal, Sr. DR
Section 143(2)Section 144Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 1164/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 M/s Gold Star Amco Steels Pvt. Ltd. The Dy. CIT बनाम C-202, Phase-VII, Focal Point, Circle-1, Ludhiana Ludhiana "थायी लेखा सं./PAN NO: AADCG4212G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 1198/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 The Dy. CIT बना…

Bestline Properties Pvt. Ltd, Mumbai vs. ITO-12(1)(3), Mumbai

In the result, the appeal filed by the assessee is

ITA 3500/MUM/2023[2009-10]Status: DisposedITAT Mumbai31 May 2024AY 2009-10

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

Section 148Section 68

…Court decision in the case of Pr. CIT vs. Softline Creations Pvt. Ltd. (2016) 387 ITR 636 (Del.) - Jurisdictional High Court decision in the case of Pr. CIT vs. Green Valley Plywood Limited (ITA No. 358/2016 dated 1.6.2016) - CIT vs. Fair Finvest Ltd. (2013) 357 ITR 146 (Del.) - CIT vs. Goel Sons Golden Estate P Ltd. ITA No. 212/2012 dated 11.4.2012. - CIT vs. Gangeshwari Metal (P) Ltd. (2014) 361 ITR 10 (Delhi) (HC) - Pr. CIT vs. Rakam Money Matters P Ltd. (Delhi HC) - CIT vs. Lovely Exports Pvt. Ltd. (2009) 319 ITR 5 (SC). Ground 9 The assessment is concluded without granting the opportunity of cross examinati…