Umacharan Shaw & Bros. v. CIT

37 ITR 271Supreme Court of India1959#112 most cited

What is Umacharan Shaw & Bros. v. CIT authority for?

An income tax assessment or addition cannot be sustained solely on the basis of suspicion, surmises, or conjectures, as strong suspicion does not amount to proof. The revenue authorities must rely on concrete evidence and material to frame an assessment.

567

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2026.

Also referred to as

Umacharan Shaw & Bros. v. CIT · suspicion not proof · no addition on surmises · conjectures and suspicion · burden of proof income tax · Section 68 cash credits · Section 132(4) statement · assessment without evidence · Section 37(1) business expenditure · genuineness of transaction

Sections most often in play

Section 143(3)Section 132Section 132(4)Section 147Section 68Section 148Section 153ASection 69C

Issues it is cited on

price riggingdumb documentssection 132(4a)statement under section 132(4)bogus long term capital gainsection 292cretracted statementloose paperson-moneybogus ltcgsection 132(4)penny stock

Judgments citing Umacharan Shaw & Bros. v. CIT

ACIT Central Circle 3 (1), Chennai vs. Smt Sasikala Raghupathy L/H of Late B G Raghupathy, Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 1511/CHNY/2018[2012-13]Status: DisposedITAT Chennai23 Jun 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…ITAT, Pune in the case Anil NandkishoreGoyal, Jalna v. assessee, ITA No.1256/PN/2012 ii) ITAT, Kolkata in the case of Acchyalal Shaw vs. Income Tax Officer, ITA No.1977/Kol/2008 iii) Hon’ble Supreme Court in the case of Umacharan Shaw & Bros. vs. CIT, (1959) 37 ITR 271 iv) Hon’ble Bombay High Court in the case of CIT vs. Nikunj Eximp Enterprises Pvt. LTd, 5604 of 2010 v) Hon’ble Kerala High Court in the case of CIT vs. M/s. Interseas, ITA No.77 of 2009 vi) ITAT, Mumbai in the case of Vipin Bhimraj Shah vs. ACIT, ITA No.6381 of 2014 vii) ITAT, Mumbai in the case of DCIT vs. Shri Rajeev G Kalathil, ITA No.6727 of…

ACIT Central Circle 3 (1), Chennai vs. Smt Sasikala Raghupathy L/H of Late B G Raghupathy, Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 1510/CHNY/2018[2011-12]Status: DisposedITAT Chennai23 Jun 2021AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…ITAT, Pune in the case Anil NandkishoreGoyal, Jalna v. assessee, ITA No.1256/PN/2012 ii) ITAT, Kolkata in the case of Acchyalal Shaw vs. Income Tax Officer, ITA No.1977/Kol/2008 iii) Hon’ble Supreme Court in the case of Umacharan Shaw & Bros. vs. CIT, (1959) 37 ITR 271 iv) Hon’ble Bombay High Court in the case of CIT vs. Nikunj Eximp Enterprises Pvt. LTd, 5604 of 2010 v) Hon’ble Kerala High Court in the case of CIT vs. M/s. Interseas, ITA No.77 of 2009 vi) ITAT, Mumbai in the case of Vipin Bhimraj Shah vs. ACIT, ITA No.6381 of 2014 vii) ITAT, Mumbai in the case of DCIT vs. Shri Rajeev G Kalathil, ITA No.6727 of…

Bgr Energy Systems Ltd, Chennai vs. ACIT, Central Circle 3(1), Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 116/CHNY/2018[2014-15]Status: DisposedITAT Chennai23 Jun 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…ITAT, Pune in the case Anil NandkishoreGoyal, Jalna v. assessee, ITA No.1256/PN/2012 ii) ITAT, Kolkata in the case of Acchyalal Shaw vs. Income Tax Officer, ITA No.1977/Kol/2008 iii) Hon’ble Supreme Court in the case of Umacharan Shaw & Bros. vs. CIT, (1959) 37 ITR 271 iv) Hon’ble Bombay High Court in the case of CIT vs. Nikunj Eximp Enterprises Pvt. LTd, 5604 of 2010 v) Hon’ble Kerala High Court in the case of CIT vs. M/s. Interseas, ITA No.77 of 2009 vi) ITAT, Mumbai in the case of Vipin Bhimraj Shah vs. ACIT, ITA No.6381 of 2014 vii) ITAT, Mumbai in the case of DCIT vs. Shri Rajeev G Kalathil, ITA No.6727 of…

Jagdish B. Prajapati (HUF), Mumbai vs. ACIT-24(2), Mumbai

The appeal stand allowed

ITA 548/MUM/2019[2014-15]Status: DisposedITAT Mumbai17 Jun 2021AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.548/Mum/2019 (िनधा"रण वष" / Assessment Year: 2014-15) Jagdish B. Prajapati (Huf) Acit-24(2) बनाम/ 6Th Floor, Piramal Chambers 311B, Urmila Chs Ltd., Kol Dongri Sahar Road, Andheri (E) Lalbaug, Parel Vs. Mumbai – 400 069 Mumbai - 400012 Pan No. : Aaehj-9503-P (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Neelkanth Khandelwal-Ld. Ar Revenue By : Ms. Usha Gaikwad – Ld. Sr. Dr सुनवाई की तारीख/ : 03/05/2021 Date Of Hearing घोषणा की तारीख / : 17/06/2021 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Neelkanth Khandelwal-Ld. ARFor Respondent: Ms. Usha Gaikwad – Ld. Sr. DR
Section 10(38)Section 143(3)Section 68Section 69C

…sion of Hon’ble Supreme Court in Omar Salay Mohamed Sait V/s CIT (1959 37 ITR 151) wherein it was held that the suspicion however strong could not partake the character of legal evidence as held by Hon’ble Supreme Court in Umacharan Shaw & Bros. V/s CIT (1959 37 ITR 271). The additions made on mere presumptions could not be sustained and there must be something more than mere suspicion to support the assessment as per the decision of Hon’ble Apex Court in Dhakeshwari Cotton Mills Ltd. V/s CIT (26 ITR 775). The assessment should not be based merely on suspicion or guess work but on legitimate material from which r…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…s judgment would support the case of the assessee. It was reiterated that the doubt however strong cannot take place of the legal proof. In support thereof, the Id. AR placed reliance on the judgment of Hon’ble Supreme Court in Umacharan Shah 85 Bros. Vs CIT (37 ITR 271 SC). He further submitted that though income tax proceedings are not bound by the strict rule of evidence but that does not mean that addition can be made without evidence. In support thereof, the Id. AR placed reliance on the judgment of Supreme Court in the case of Dhakeshwari Cotton Mills vs CIT [1954] 26 ITR 775 (SC). 97. He submitted that th…

The ITO, Ward-9(3), Surat vs. Shri Narendra Premjibhai Patel, Surat

In the result, the appeals of the Revenue ( in ITA Nos

ITA 1161/AHD/2012[2006-07]Status: DisposedITAT Surat03 Jun 2021AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1159 To 1161/Ahd/2012 ("नधा"रणवष" / Assessment Years: (2004-05 To 2006-07) (Virtual Court Hearing) The Ito, Ward-9(4), Vs. Shri Narendra Premjibhai Patel, Surat. Survey No.6, Mangalwadi, Opp. Geb, Varachha Road, Surat-395 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aigpp1584Q (Assessee) (Respondent)

For Appellant: Shri Hiren M. Diwan, CAFor Respondent: Shri O. P. Vaishnav, CIT(DR)
Section 143(2)Section 143(3)Section 148Section 68Section 69C

…rictly discharged by adducing legal evidences, which would directly prove the fact of bogusness or establish circumstance unerringly and reasonably raising an interference to that effect. The Hon'ble Supreme Court in the case of Umacharan Shah & Bros. Vs. CIT 37 ITR 271 held that suspicion however strong, cannot take the place of evidence. Therefore, we do not find any infirmity on the order of Ld.CIT(A), hence, we approve the order of Ld.CIT(A). 21. Ground No.3 raised by the Revenue relates to deletion of the addition of Rs.12,50,000/- made by the Assessing Officer, on account of estimation of fees income witho…

The ITO, Ward-9(3), Surat vs. Shri Narendra Premjibhai Patel, Surat

In the result, the appeals of the Revenue ( in ITA Nos

ITA 1160/AHD/2012[2005-06]Status: DisposedITAT Surat03 Jun 2021AY 2005-06

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1159 To 1161/Ahd/2012 ("नधा"रणवष" / Assessment Years: (2004-05 To 2006-07) (Virtual Court Hearing) The Ito, Ward-9(4), Vs. Shri Narendra Premjibhai Patel, Surat. Survey No.6, Mangalwadi, Opp. Geb, Varachha Road, Surat-395 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aigpp1584Q (Assessee) (Respondent)

For Appellant: Shri Hiren M. Diwan, CAFor Respondent: Shri O. P. Vaishnav, CIT(DR)
Section 143(2)Section 143(3)Section 148Section 68Section 69C

…rictly discharged by adducing legal evidences, which would directly prove the fact of bogusness or establish circumstance unerringly and reasonably raising an interference to that effect. The Hon'ble Supreme Court in the case of Umacharan Shah & Bros. Vs. CIT 37 ITR 271 held that suspicion however strong, cannot take the place of evidence. Therefore, we do not find any infirmity on the order of Ld.CIT(A), hence, we approve the order of Ld.CIT(A). 21. Ground No.3 raised by the Revenue relates to deletion of the addition of Rs.12,50,000/- made by the Assessing Officer, on account of estimation of fees income witho…

The ITO, Ward-9(3), Surat vs. Shri Narendra Premjibhai Patel, Surat

In the result, the appeals of the Revenue ( in ITA Nos

ITA 1159/AHD/2012[2004-05]Status: DisposedITAT Surat03 Jun 2021AY 2004-05

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1159 To 1161/Ahd/2012 ("नधा"रणवष" / Assessment Years: (2004-05 To 2006-07) (Virtual Court Hearing) The Ito, Ward-9(4), Vs. Shri Narendra Premjibhai Patel, Surat. Survey No.6, Mangalwadi, Opp. Geb, Varachha Road, Surat-395 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aigpp1584Q (Assessee) (Respondent)

For Appellant: Shri Hiren M. Diwan, CAFor Respondent: Shri O. P. Vaishnav, CIT(DR)
Section 143(2)Section 143(3)Section 148Section 68Section 69C

…rictly discharged by adducing legal evidences, which would directly prove the fact of bogusness or establish circumstance unerringly and reasonably raising an interference to that effect. The Hon'ble Supreme Court in the case of Umacharan Shah & Bros. Vs. CIT 37 ITR 271 held that suspicion however strong, cannot take the place of evidence. Therefore, we do not find any infirmity on the order of Ld.CIT(A), hence, we approve the order of Ld.CIT(A). 21. Ground No.3 raised by the Revenue relates to deletion of the addition of Rs.12,50,000/- made by the Assessing Officer, on account of estimation of fees income witho…

Smt. Mamta Nyati Dhamnod Distt. Dhar, Dhamnod vs. ITO Dhar, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 488/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…d in the eyes of law as held by Hon’ble Supreme Court in Omar Salay Mohamed Sait V/s CIT (1959 37 ITR 151). The suspicion however strong could not partake the character of legal evidence as held by Hon’ble Supreme Court in Umacharan Shaw & Bros. V/s CIT (1959 37 ITR 271). Therefore, we find that onus as caster upon revenue to corroborate the impugned additions by controverting the documentary evidences furnished by the assessee and by bringing on record, any cogent material to sustain those additions, could not be discharged by the revenue. The allegation of price rigging / manipulation has been levied without es…

Smt. Shweta Agrawal, Indore vs. The ACIT 5(1), R-5, Indore

In the result ground raised on merit as well as legal ground raised for not

ITA 281/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing Assessment Year 2015-16

Section 10(38)Section 115BSection 143(3)Section 234ASection 68

…d in the eyes of law as held by Hon’ble Supreme Court in Omar Salay Mohamed Sait V/s CIT (1959 37 ITR 151). The suspicion however strong could not partake the character of legal evidence as held by Hon’ble Supreme Court in Umacharan Shaw & Bros. V/s CIT (1959 37 ITR 271). Therefore, we find that onus as caster upon revenue to corroborate the impugned additions by controverting the documentary evidences furnished by the assessee and by bringing on record, any cogent material to sustain those additions, could not be discharged by the revenue. The allegation of price rigging / manipulation has been levied without es…

M/S. Sanjay Onkarmal Agrawal HUF, Indore vs. The ITO-5(3) Range-5, Indore

In the result ground raised on merit as well as legal ground raised for not

ITA 279/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing Assessment Year 2015-16

Section 10(38)Section 115BSection 143(3)Section 234ASection 68

…d in the eyes of law as held by Hon’ble Supreme Court in Omar Salay Mohamed Sait V/s CIT (1959 37 ITR 151). The suspicion however strong could not partake the character of legal evidence as held by Hon’ble Supreme Court in Umacharan Shaw & Bros. V/s CIT (1959 37 ITR 271). Therefore, we find that onus as caster upon revenue to corroborate the impugned additions by controverting the documentary evidences furnished by the assessee and by bringing on record, any cogent material to sustain those additions, could not be discharged by the revenue. The allegation of price rigging / manipulation has been levied without es…

Kumari Ayushi Nyati, Indore vs. ITO-5(5), Indore

In the result appeals of the assessee(s) namely Kumari

ITA 203/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…d in the eyes of law as held by Hon’ble Supreme Court in Omar Salay Mohamed Sait V/s CIT (1959 37 ITR 151). The suspicion however strong could not partake the character of legal evidence as held by Hon’ble Supreme Court in Umacharan Shaw & Bros. V/s CIT (1959 37 ITR 271). Therefore, we find that onus as caster upon revenue to corroborate the impugned additions by controverting the documentary evidences furnished by the assessee and by bringing on record, any cogent material to sustain those additions, could not be discharged by the revenue. The allegation of price rigging / manipulation has been levied without es…

Manish Kumar Radheshyam Nyati, Dhar vs. ITO, Dhar

In the result appeals of the assessee(s) namely Kumari

ITA 705/IND/2018[14-15]Status: DisposedITAT Indore25 May 2021

Bench: Hon'Ble Manish Borad & Hon'Ble Madhumita Royassessment Year:2014-15 Kumari Ayushi Nyati Ito, 5(5) 10, Balaji Vihar, 1-2, Maa Durg Indore बनाम/ Nagar, Navlakha Main Road 1 To Vs. 7, Indore (Appellant) (Revenue ) P.A. No.Ajppn2679C Assessment Year:2014-15 Smt. Vijaya Nyati, Ito, Dhar 5 Nyati House, Mandi Road बनाम/ Dhammod, Dist: Dhar M.P. Vs. (Appellant) (Revenue ) P.A. No.Aappn8302B Assessment Year:2014-15 Shri Vijay Kumar Radheshyam Ito, Dhar Nyati, Huf बनाम/ 5 Nyati House, Mandi Road Vs. Dhammod, Dist: Dhar M.P. (Appellant) (Revenue ) P.A. No.Aachv4415Q

Section 10(38)Section 131Section 133A

…d in the eyes of law as held by Hon’ble Supreme Court in Omar Salay Mohamed Sait V/s CIT (1959 37 ITR 151). The suspicion however strong could not partake the character of legal evidence as held by Hon’ble Supreme Court in Umacharan Shaw & Bros. V/s CIT (1959 37 ITR 271). Therefore, we find that onus as caster upon revenue to corroborate the impugned additions by controverting the documentary evidences furnished by the assessee and by bringing on record, any cogent material to sustain those additions, could not be discharged by the revenue. The allegation of price rigging / manipulation has been levied without es…