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“Section 23(3)”

Section References (mined)Section 23Section 23(3)89 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MUTHULAKSHMI VELLAISAMY, TIRUPUR

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

ITA 610/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21
Section 132Section 132(4)Section 139(4)

without reference to any evidence or any\nmaterial at all. There must be something more than bare\nsuspicion to support the assessment under section 23(3). The\nrule of law on this subject has, in our opinion, been fairly and\nrightly stated by the Lahore High Court in the case

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. GNANAGURU LAVANYA, TIRUPUR

In the result, both the appeals filed by the Revenue in ITA Nos

ITA 605/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21
Section 132Section 132(4)Section 139(4)

without reference to any evidence or any\nmaterial at all. There must be something more than bare\nsuspicion to support the assessment under section 23(3). The\nrule of law on this subject has, in our opinion, been fairly and\nrightly stated by the Lahore High Court in the case

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, TRICHY, INCOME TAX OFFICE, TRICHY vs. KARUPPANNA GOUNDER PALANIAPPA GOUNDER MARIAPPAN, KARUR

In the result, all the three appeals of the Revenue are dismissed

ITA 1631/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

without\nreference to any evidence or any material at all. There must be something\nmore than bare suspicion to support the assessment under section 23(3).\nThe rule of law on this subject has, in our opinion, been fairly and rightly\nstated by the Lahore High Court in the case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. LIFE LINE AUTO FINANCE, KARUR

ITA 1630/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Jan 2026AY 2013-14
Section 101Section 132Section 133ASection 143(3)Section 153ASection 292C(1)Section 34Section 69A

without\nreference to any evidence or any material at all. There must\nbe something more than bare suspicion to support the\nassessment under section 23(3). The rule of law on this\nsubject has, in our opinion, been fairly and rightly stated by\n:-8-:\nITA. No:1630/Chny/2025\nthe Lahore

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY MOOLIMANGALAM VAISHNAVA PRIYA, CHENNAI

In the result, all the three appeals of the Revenue are dismissed

ITA 1629/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)Section 69

without\nreference to any evidence or any material at all. There must be something\nmore than bare suspicion to support the assessment under section 23(3).\nThe rule of law on this subject has, in our opinion, been fairly and rightly\nstated by the Lahore High Court in the case

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE,TRICHY vs. MARAGATHAMANI SHANMUGAM, KARUR

In the result, all the three appeals of the Revenue are dismissed

ITA 1628/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

without\nreference to any evidence or any material at all. There must be something\nmore than bare suspicion to support the assessment under section 23(3).\nThe rule of law on this subject has, in our opinion, been fairly and rightly\nstated by the Lahore High Court in the case

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

without reference to any evidence or any material at all. There must be something more than bare suspicion to support the assessment under Section 23(3)." **** **** **** **** "In this case we are of the opinion that the Tribunal violated certain fundamental rules of justice in reaching its conclusions. Firstly

ACIT CENTRAL CIRCLE 1(4) MUMBAI, MUMBAI vs. KALYANEE FORTUNE CONSTRUCTIONS, MUMBAI

In the result, all the above appeals in ITA Nos

ITA 5779/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Neelkanth Khandelwal, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 131Section 132(1)Section 133ASection 143(3)

entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to any evidence or any material

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), MUMBAI vs. KALYANEE FORTUNE CONSTRUCTIONS, MUMBAI

In the result, all the above appeals in ITA Nos

ITA 4448/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18
Section 131Section 132(1)Section 133ASection 143(3)

entitled to act on material which may not be accepted as\nevidence on account of law, but in making assessment under section 23(3) of\n1922 Act he is not entitled to make a pure guess and make an assessment\nwithout reference to any evidence or any material

ASSISTANT COMMISSIONER OF INCOME TAX , MUMBAI vs. KALYANEE FORTUNE CONSTRUCTIONS, MUMBAI

In the result, all the above appeals in ITA Nos

ITA 4445/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Dec 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Neelkanth Khandelwal, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 131Section 132(1)Section 133ASection 143(3)

entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to any evidence or any material

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 4 MUMBAI, MUMBAI vs. MS. KALYANEE FORTUNE CONSTRUCTIONS , MUMBAI

In the result, all the above appeals in ITA Nos

ITA 4444/MUM/2024[2020-21]Status: DisposedITAT Mumbai23 Dec 2025AY 2020-21
For Appellant: \nShri Neelkanth Khandelwal, ARFor Respondent: \nMs. Kavitha Kaushik, (Sr. DR)
Section 131Section 132(1)Section 133ASection 143(3)

entitled to act on material which may not be accepted as\nevidence on account of law, but in making assessment under section 23(3) of\n1922 Act. ITO is not entitled to make a pure guess without any reference to\nany evidence or volitional material at all." (Held: Fictitious claims

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SHRI JAYA PRADEEP, CHENNAI

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

ITA 960/CHNY/2025[2020-21]Status: DisposedITAT Chennai05 Dec 2025AY 2020-21
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153C

which held \"There must be something more than bare\nsuspicion to support the assessment under section 23(3).”\n6.3.12 As rightly pointed out by the AR, the narrations contained in the loose\nsheets were not written, acknowledged, maintained, signed by the appellant\nnor has been seized from the premises ... without reference to any evidence or any\nmaterial at all. There must be something more than bare\nsuspicion to support the assessment under section 23(3). The\nrule of law on this subject has, in our opinion, been fairly and\nrightly stated by the Lahore High Court in the case

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

without\nreference to any evidence or any material at all. There must be something\nmore than bare suspicion to support the assessment under section 23(3). The\nrule of law on this subject has, in our opinion, been fairly and rightly stated\nby the Lahore High Court in the case

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

without\nreference to any evidence or any material at all. There must be something\nmore than bare suspicion to support the assessment under section 23(3). The\nrule of law on this subject has, in our opinion, been fairly and rightly stated\nby the Lahore High Court in the case

RAGHAV KUMAR,NEW DELHI vs. ACIT CENTRAL CIRCLE-29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

without reference to any evidence or any material at all. There must be something more than bare suspicion to support the assessment under Section 23(3). 4.8 In the light of the above, the addition of Rs.22

RAGHAV KUMAR,DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

without reference to any evidence or any material at all. There must be something more than bare suspicion to support the assessment under Section 23(3). 4.8 In the light of the above, the addition of Rs.22

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 531/JPR/2025[2011-12]Status: DisposedITAT Jaipur10 Oct 2025AY 2011-12
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 147Section 148Section 68

{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस

ACIT, RANGE-1, LUCKNOW vs. MEDHRAJ TECHNO CONCEPT PVT. LTD., LUCKNOW

The appeal of the Department is dismissed

ITA 429/LKW/2020[2017-18]Status: DisposedITAT Lucknow22 Aug 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Asstt. Commissioner Of V. Medhraj Techno Concept Pvt. Ltd. Income Tax G-05, Sky Hi Chambers, Park Road, Range – 1 Hazratganj Lucknow Lucknow Tan/Pan:Aafcm1276N (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Amit Singh Chouhan, D.R. O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chouhan, D.R
Section 115BSection 68

evidence in a court of law, but there the agreement ends; because it is equally clear that in making the assessment under section 23(3) he is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all and there ... must be something more than bare suspicion to support the assessment under section 23(3). The rule of law on this subject has been fairly and rightly stated by the Lahore High Court in the case of Seth Gurmukh Singh v. CIT [1944] 12 393. In the instant case

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

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

ITA 658/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

without reference to any evidence or any material at all. There must be something more than bare suspicion to support the assessment under section 23(3). The rule of law on this subject has, in our opinion, been fairly and rightly stated by the Lahore High Court in the case

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

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

ITA 657/CHNY/2025[2015-16]Status: DisposedITAT Chennai06 Aug 2025AY 2015-16
Section 132Section 143(3)

without reference to\nany evidence or any material at all. There must be something more\nthan bare suspicion to support the assessment under section 23(3).\nThe rule of law on this subject has, in our opinion, been fairly and\nrightly stated by the Lahore High Court in the case

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