V.Datchinamurthy v. Asst. Director of Inspection

149 ITR 341High Court1984#15334 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 68 Section 144 Section 147 Section 44AD Section 69 Section 133(6)Section 143(3)Section 250(6)

Issues it is cited on

onus of proof genuineness of the transaction section 68 previous year transfer business document

Judgments citing V.Datchinamurthy v. Asst. Director of Inspection

RENUKA RESORTS PVT. LTD.,NEW DELHI vs. ITO, WARD- 21(2), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4596/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Mar 2025AY 2012-13

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2012-13 Renuka Resorts Pvt. Ltd. Vs. Ito, Ward 21(2), No.1, Zamrudpur Community Centre, New Delhi Kailash Colony, New Delhi. Pin: 1100 48 Pan No. Aaacr5119E (Appellant) (Respondent)

Section 133(6)Section 143(3)Section 250(6)Section 68

…ted "after repeated opportunities given by AO" 5. The income-tax authorities should have issued a commission to another Assessing Officer who has jurisdiction over the witness at Kolkata, as decided in V.Datchinamurthy Vs. Asst. Director of Inspection (1984), 149 ITR 341 (Mad.), which principle have been left to the winds by the Income-tax authorities at New Delhi. 6. The Learned CIT(A)-36, New Delhi in page 2 of 9 (in paragraph 4) quotes the reply of Dadar Properties pursuant to notice under section 133(6) of the Income-tax Act, but for extraneous reasons in page 8 of 9 and 9 of 9, the Learned CIT(A)-36 tries to…

ITO, WARD-1, NARNAUL vs. ASHOK KUMAR GUPTA, NARNAUL

In the result, the appeal filed by the Revenue is dismissed

ITA 944/DEL/2020[2009-10]Status: DisposedITAT Delhi17 May 2024AY 2009-10

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar

Section 144Section 44ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER ITA Nos.943 & 944/Del/2020 [Assessment Years : 2008-09 & 2009-10] ITO, vs Ashok Kumar Gupta, Ward-1, Narnaul, S/o-Shri Ram Avtar Gupta, Haryana H. No. 118/4, Ward- 19, Mohalla - Devsthan, Mahendragarh, Haryana. PAN-AUVPK5435A APPELLANT RESPONDENT Appellant by Shri A.K.Sinha, CIT. DR Respondent by None Date of Hearing 25.04.2024 Date of Pronouncement 17.05.2024 ORDER PER KUL BHARAT, JM : These two appeals filed by the Revenue are directed against the common order passed by L…

ITO, WARD-1, NARNAUL vs. ASHOK KUMAR GUPTA, NARNAUL

In the result, the appeal filed by the Revenue is dismissed

ITA 943/DEL/2020[2008-09]Status: DisposedITAT Delhi17 May 2024AY 2008-09

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar

Section 144Section 44ASection 69

AAKRUTI KETAN MEHTA,MUMBAI vs. ITO, WARD-35(1)(1) , MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 53/MUM/2023[2014-2015]Status: DisposedITAT Mumbai31 Jan 2024AY 2014-2015

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 10(38)Section 131Section 143(3)Section 68

…accordance with the rules of natural justice and all the material for and against the assessee must be shown to him and an opportunity must be given to him to rebutt the findings and to present his case. The Madras High Court in V. Datchinanurthy and another, 149 ITR 341 confirmed the above findings. Please also see the decision in the 23 Aakruti Ketan Mehta case of Dilipkumar Kalicharan, 52 ITD 310 and Colonisers, 41 ITD 57 (Hyd)(SB). Please see the decision of the Supreme Court in Kishanchand Chellaram, 125 ITR 713(SC), wherein it was held that the material collected behind the back and without the knowledge of…

MR. GANAPATHY PALANIYAPPAN,CHENNAI vs. DCIT, NON CORPORATE CIRCLE -8(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 557/CHNY/2022[2017-18]Status: DisposedITAT Chennai04 Jan 2023AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 557/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Ganapathy Palaniyappan, Dcit, T/D2 Anna Fruit Market, V. Non-Corporate Circle 8(1), Koyembedu, Chennai. Chennai – 600 092. [Pan: Ahppp-3037-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 04.01.2023 आदेश /O R D E R

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 115BSection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 557/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Ganapathy Palaniyappan, DCIT, T/D2 Anna Fruit Market, v. Non-Corporate Circle 8(1), Koyembedu, Chennai. Chennai – 600 092. [PAN: AHPPP-3037-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. Y. Sridhar, FCA ""यथ" क" ओर से/Respondent by : Shri. P. Sajit Kumar, J…

RAMLAL CHAUHAN,UJJAIN vs. ITO2(2), UJJAIN

In the result, Assessee’s appeal in ITANo

ITA 281/IND/2020[2010-11]Status: DisposedITAT Indore30 Nov 2021AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2010-11

Section 142(1)Section 144Section 148Section 69A

…of his creditor, the capacity of such creditor to advance the money and lastly the genuineness prima facie the aforesaid, the onus shifts to the department. 7.3 Hon'ble Madras High court in the case of V. Datchinamurthy v. Asstt. Director of Inspection [1984] 149 ITR 341 (Mad.) held that it has been a long accepted principle of income tax law that an assessee is obliged to explain the nature and source of cash credits in his accounts and in the absence of satisfactory explanation on his part, the assessing authorities can very well proceed to treat the amount of cash credits in question as representing the taxpay…