Video Master v. JCIT

378 ITR 374Supreme Court of India2015#2054 most cited

What is Video Master v. JCIT authority for?

A statement made by a partner during a search and seizure operation disclosing undisclosed income can be used as evidence to make an addition to the assessee's income, and such a disclosure is not considered a case of 'no evidence'.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

Video Master v JCIT · section 132(4) · voluntary admission · undisclosed income · incriminating material · search and seizure · assessment · partner's statement · evidence

Also reported as

66 Taxmann.com 361282 CTR 221

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 132(4)Section 147Section 131(1A)Section 143(1)

Issues it is cited on

voluntary admissionsection 133(a)section 158bb(1)section 158b(b)retraction of statementsection 153b(1)(a)section 158bbtime barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)

Judgments citing Video Master v. JCIT

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

…& 71 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra buy nine per cent RBI Relief Bonds and upheld finding of Assessing Officer. Upheld addition u/s 2(22(e) of I.T. Act. h) Video Master Vs JCIT 66 taxmann.com 361 (SC)/[2015] 378 ITR 374 (SC)/[2016] 282 CTR 221 where Hon’ble Supreme Court held that where addition on account of undisclosed income was based on statement of partner of assessee-firm, it could not be said that addition was based on no evidence i) Bhagirath Aggarwal Vs CIT (31 taxmann.com 274, 215 Taxman 229, 351 ITR 143) where Hon’ble Delhi High Court held that an…

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

…& 71 CO Nos. 342 to 345/Del/2016 ITA Nos. 6701 & 6702/Del/2017 Pariminder Singh Kalra buy nine per cent RBI Relief Bonds and upheld finding of Assessing Officer. Upheld addition u/s 2(22(e) of I.T. Act. h) Video Master Vs JCIT 66 taxmann.com 361 (SC)/[2015] 378 ITR 374 (SC)/[2016] 282 CTR 221 where Hon’ble Supreme Court held that where addition on account of undisclosed income was based on statement of partner of assessee-firm, it could not be said that addition was based on no evidence i) Bhagirath Aggarwal Vs CIT (31 taxmann.com 274, 215 Taxman 229, 351 ITR 143) where Hon’ble Delhi High Court held that an…

M/S Jewels Emporium, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, appeal of the assessee is allowed whereas appeal of the revenue is dismissed

ITA 303/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Sept 2020AY 2015-16
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 143(3)

…25438/- per ct. Thus, this argument of the AO for not allowing deduction of GP embedded in the estimated market value, is devoid of any merit. 22. The ld. CIT-DR relied on the decision of the Hon’ble Supreme Court in the case of Video Master Vs. JCIT (2016) 66 Taxmann.com 361 (SC), in which various loose sheets / papers and unrecorded vouchers were found at the premises of the assessee during the course of search and the surrender made in the statement of the assessee was corroborated from the entries found in the seized material. Accordingly, Hon’ble Court came to the conclusion that no substantial question of…

Assistant Commissioner of Income Tax, Central Circle-1, Jaipur vs. M/S Jewels Emporium, Jaipur

In the result, appeal of the assessee is allowed whereas appeal of the revenue is dismissed

ITA 234/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Sept 2020AY 2015-16
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 143(3)

…25438/- per ct. Thus, this argument of the AO for not allowing deduction of GP embedded in the estimated market value, is devoid of any merit. 22. The ld. CIT-DR relied on the decision of the Hon’ble Supreme Court in the case of Video Master Vs. JCIT (2016) 66 Taxmann.com 361 (SC), in which various loose sheets / papers and unrecorded vouchers were found at the premises of the assessee during the course of search and the surrender made in the statement of the assessee was corroborated from the entries found in the seized material. Accordingly, Hon’ble Court came to the conclusion that no substantial question of…

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5948/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5947/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5946/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5945/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

DCIT, New Delhi vs. M/S. Florentine Estate Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 752/DEL/2015[2006-07]Status: DisposedITAT Delhi26 Jun 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishidcit, Florentine Estate Pvt. Ltd, Vs. Central Circle-18, W-82A, Greater Kailash-Ii, New Delhi New Delhi (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 132Section 143Section 153ASection 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Florentine Estate Pvt. Ltd, Vs. Central Circle-18, W-82A, Greater Kailash-II, New Delhi New Delhi (Appellant) (Respondent) Revenue by : Shri J. K. Mishra, CIT DR Assessee by: Shri Salil Aggarwal, Adv Shri Shailesh Gupta, CA Ms. Madhu Aggarwal, Adv Date of Hearing 10/04/2019 Date of pronouncement 26/06/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Deputy Commissioner of Income Tax, Central Circle – 27, New Delhi (the ld AO) against…

M/S Brahmaputra Finlease (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3332/DEL/2017[2007-08]Status: DisposedITAT Delhi29 Dec 2017AY 2007-08

Bench: Sh. O.P. Kant & Sh. K.N. Charyassessment Year: 2007-08 Vs. Dcit, Central Circle -17, New M/S. Brahmaputra Finlease (P) Ltd., Brahmaputra House, A-7, Delhi Nh-8, Mahipalpur Crossing, Mahipalpur, New Delhi Pan : Aaack3691G (Appellant) (Respondent) Appellant By S/Sh. Gautam Jain & Piyush Kumar Kamal, Advocates Respondent By Smt. Aparna Karan, Cit(Dr) Date Of Hearing 21.12.2017 Date Of Pronouncement 29.12.2017 Order

Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. O.P. KANT, ACCOUNTANT MEMBER AND SH. K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2007-08 Vs. DCIT, Central Circle -17, New M/s. Brahmaputra Finlease (P) Ltd., Brahmaputra House, A-7, Delhi NH-8, Mahipalpur Crossing, Mahipalpur, New Delhi PAN : AAACK3691G (Appellant) (Respondent) Appellant by S/sh. Gautam Jain & Piyush Kumar Kamal, Advocates Respondent by Smt. Aparna Karan, CIT(DR) Date of hearing 21.12.2017 Date of pronouncement 29.12.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 27/03/2017…

DCIT, New Delhi vs. M/S. Puri Construction Pvt. Ltd., New Delhi

ITA 754/DEL/2015[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

M/S Puri Construction Ltd., New Delhi vs. DCIT, New Delhi

ITA 995/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

DCIT, New Delhi vs. M/S Puri Construction Ltd., New Delhi

ITA 1327/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…