TO(2004) 1 SOT 90 (Mum); CIT v. Daulatram Rawatmull 53 ITR 574 (SC); Umacharan Shaw & Bros. v. CIT

69 Taxmann.com 309High Court2016#8526 most cited

What is TO(2004) 1 SOT 90 (Mum); CIT v. Daulatram Rawatmull 53 ITR 574 (SC); Umacharan Shaw & Bros. v. CIT authority for?

Additions based on seized documents cannot be sustained if the assessee is not a party to those documents and statements recorded do not implicate the assessee in receiving funds beyond acknowledged amounts. The burden of proof lies with the Revenue to establish the nexus between the assessee and the transactions.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Pr. CIT v. Ajay Surendrabhai Patel · 69 Taxmann.com 309 · seized agreement of sale · not party to seized document · statements recorded · addition based on seized documents · nexus with transaction · burden of proof

Sections most often in play

Section 147Section 148Section 133(6)Section 143(3)Section 132Section 115BBESection 142(1)Section 28

Issues it is cited on

loose papersprincipal commissioner of income-taxsection 133addition under section 68section 133(6)section 28documents seizedsection 69csection 115bbeunexplained expenditurereassessment proceedingssearch and seizure

Judgments citing TO(2004) 1 SOT 90 (Mum); CIT v. Daulatram Rawatmull 53 ITR 574 (SC); Umacharan Shaw & Bros. v. CIT

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rajshri Iron Industries Private Limited, Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 2388/KOL/2024[2013]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA, JM ITA Nos.2385 & 2388/KOL/2024 (Assessment Years: 2018-19 & 2013-14) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110, Shantipally Kolkata-700107, Vs. Row, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCR9085R CO Nos. 47 & 46/KOL/2025 (Assessment Years: 2013-14 & 2018-19) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110,…

Assistant Commissioner of Income Tax, Central Circle-3(1), Kolkata vs. Rajshri Iron Industries Private Limited, Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 2385/KOL/2024[2018]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA, JM ITA Nos.2385 & 2388/KOL/2024 (Assessment Years: 2018-19 & 2013-14) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110, Shantipally Kolkata-700107, Vs. Row, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCR9085R CO Nos. 47 & 46/KOL/2025 (Assessment Years: 2013-14 & 2018-19) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110,…

Deputy Commissioner of Income Tax Central Circle-1(4), Ahmedabad vs. Pravin Nagjibhai Bavadiya, Ahmedabad

ITA 1896/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 May 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1691/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 May 2025AY 2022-23

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1690/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 May 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1689/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad09 May 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Pravin Nagjibhai Bavadiya, Ahmedabad vs. The DCIT, Central Circle-1(4), Ahmedabad

ITA 1688/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad09 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 147Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1688 to 1691/Ahd/2024 Asst. Years: 2019-20 to 2022-23 Pravin Nagjibhai Bavadiya The DCIT, F/F Sankalp Square, Central Circle-1(4), Opp. Abhinav Colony, Vs Ahmedabad Drive-in-Road, Memnagar, Ahmedabad-380054 PAN: AETPB2507C (Appellant) (Respondent) ITA No: 1896/Ahd/2024 Assessment Year: 2021-22 The DCIT, Pravin Nagjibhai Bavadiya Central Circle-1(4), F/F Sankalp Square, Ahmedabad Vs Opp. Abhinav Colony, Drive-in-Road, Memnagar, Ahmedabad-380…

Deputy Commissioner of Income Tax Central Circle -1(2), Nagpur vs. Vidarbha Infotech Private Limited, Nagpur

In the result, appeal by the Revenue is dismissed

ITA 76/NAG/2024[2016-17]Status: DisposedITAT Nagpur10 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 133(6)Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 250Section 263Section 44ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.76/Nag./2024 (Assessment Year :2016–17) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Nagpur v/s Vidarbha Infotech Pvt. Ltd. 14, Pushpkunj Complex ……………. Respondent Ramdaspeth, Nagpur 440 010 PAN – AABCV2557M Assessee by : Shri Kapil Hirani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 10/12/2024 Date of Order – 10/02/2025 O R D E R PER V. DURGA RAO, J.M. The present appeal preferred by the Revenue is against the impugned order dated…

DCIT CC 1(1), Nagpur vs. Brindesh Goverdhandas Agrawal, Nagpur

In the result, appeal by the Revenue stands dismissed

ITA 258/NAG/2023[2017-18]Status: DisposedITAT Nagpur10 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 143(1)Section 143(3)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.258/Nag./2023 (Assessment Year : 2017–18) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(1), Nagpur v/s ShriBrindeshGoverdhandasAgrawal ……………. Respondent BhajiMandi, Itwari, Nagpur 440 002 PAN – AARPA3893J Assessee by : Shri Mukesh Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 08/11/2024 Date of Order – 10/02/2025 O R D E R PER V. DURGA RAO, J.M. This appeal by the Revenue is directed against the impugned order dated 22/06/2023, p…

DCIT Central Circle -2(2), Mumbai vs. Shri Viral Saraf Mittal, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1843/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 Feb 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 2(2) V. Viral Saraf Mittal Room No. 806, 8Th Floor 901/902, Capri Heights Old Cgo Annex Building Palli Hill, Bandra (W) M.K. Road, Mumbai - 400020 Mumbai - 400050 Pan: Azbps0317C (Appellant) (Respondent) Assessee Represented By : Shri Sidharth Kothari Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – Central Circle – 2(2) v. Viral Saraf Mittal Room No. 806, 8th Floor 901/902, Capri Heights Old CGO Annex Building Palli Hill, Bandra (W) M.K. Road, Mumbai - 400020 Mumbai - 400050 PAN: AZBPS0317C (Appellant) (Respondent) Assessee Represented by : Shri Sidharth Kothari Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 23.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal…

DCIT, Central Circle - 3, Surat vs. Shiri Ashesh Nanalal Doshi, Surat

In the result, the appeal of the revenue for AY 2016-17 is also dismissed

ITA 32/SRT/2021[2016-17]Status: DisposedITAT Surat21 Aug 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 07/Srt /2021 (Assessment Year: 2015-16)

Section 132Section 143(2)Section 153CSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No. 07/Srt /2021 (Assessment Year: 2015-16) ITA No. 32/Srt /2021 (Assessment Year: 2016-17) (Virtual hearing) D.C.I.T., Shri Ashesh Nanalal Doshi, Central Circle-3, 804, Abhushan Apartment, Vs. Surat. Athwalines Road, Parle Point, Surat. PAN No. AAZPD 2576 P Appellant/ assessee Respondent/ revenue Department represented by Shri Ashok B. Koli (CIT-DR) Assessee represented by Shri Sourabh Soparkar, Senior Advocate with Ms. Urvashi Shodhan, Advocate Date of hearing 26/…

Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061

Section 133(6)Section 142(1)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Clayton Charles Pinto Mumbai. v. INT TAX WARD 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061 PAN: AXIPP2068E (Appellant) (Respondent) Assessee Represented by : Shri Bhupendra Shah, CA Department Represented by : Shri Soumedu Kumar Dash (Sr. AR) Date of conclusion of Hearing : 30.03.2023 Date of Pronouncement : 09.06.2023 O R D E R PER S. RIFAUR RAHMAN (AM) CLAYTON CHARLES PINT…

Dy. Commissioner of Income Tax, Central Cir.-2, Surat vs. Shri Rameshbhai Raghavbhai Bhadani, Surat

In the result, summarized and concise ground No

ITA 45/SRT/2021[2014-15]Status: DisposedITAT Surat15 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./It(Ss)A Nos.25 &31/Srt/2021 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Deputy Commissioner Of Rameshbhai Raghavbhai Bhadani, Prop. Of M/S Rangeela Fashion, 14, Income-Tax, Central Circle-2, Room No. 505, 5Th Floor, Nirman Industrial Estate, A.K. Road, Fulpada, Surat Aaykar Bhawan, Majura Gate, Vs. Surat-395001. Deputy Commissioner Of Income- Rameshbai Raghavhai Bhadani Plot No.14-16, Nirman Tax, Central Circle-2, Room No.505, 5Th Floor, Aaykar Bhawan, Majura Industrial Estate, A./K. Road, Surat-395008 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent) आयकरअपीलसं./Ita Nos.45/Srt/2021 ("नधा"रणवष" / Assessment Year: (2014-15) Deputy Commissioner Of Shri Rameshbhai Raghavbhai Income-Tax, Circle-3, Room No. Bhadani, Prop. Of M/S Rangeela Vs. 505, 5Th Floor, Aaykar Bhawan, Fashion, 14, Nirman Industrial Majura Gate, Surat-395001. Estate, A.K. Road, Fulpada, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adkpb 0556 F (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L. SAINI, AM आयकरअपीलसं./IT(SS)A Nos.25 &31/SRT/2021 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Deputy Commissioner of Rameshbhai Raghavbhai Bhadani, Prop. of M/s Rangeela Fashion, 14, Income-tax, Central Circle-2, Room No. 505, 5th Floor, Nirman Industrial Estate, A.K. Road, Fulpada, Surat Aaykar Bhawan, Majura Gate, Vs. Surat-395001. Deputy Commissioner of Income- Rameshbai Raghavhai Bhadani Plot No.14-16, Nirman tax, Central Circle-2, Room No.505, 5th Floor, Aaykar Bhawan, Majura Industrial Estate…

TO(2004) 1 SOT 90 (Mum); CIT v. Daulatram Rawatmull 53 ITR 574 (SC); Umacharan Shaw & Bros. v. CIT (69 Taxmann.com 309) — Cited in 13 Judgments | BharatTax