Section 114(e) of the Income Tax Act

The decision most relied on for Section 114(e) is Pappu Kalani v. State of Maharashtra (7 SCC 337), cited in 37 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 114(e)

Pappu Kalani v. State of Maharashtra
7 SCC 337 · 1998 · Reported
37
citing judgments

A presumption under Section 114(e) of the Indian Evidence Act can only be drawn from established facts through probable and logical reasoning, not from other presumptions. Consolidated approval for multiple assessment years by an approving authority renders the requirement of individual approval for each year under Section 153D nugatory.

373 (All. HC); PCIT v. Sapna Gupta
147 Taxmann 305 · High Court
25
citing judgments
(ii) CIT v. Naresh Kumar Aggarwala
9 Taxmann.com 249 · 2011 · High Court
20
citing judgments
281 ITR 394 (Delhi) (paras 9, 11) Dalmia P. Ltd. v. CIT
41 ITR 142 · 1961 · High Court
18
citing judgments
Assam Co. (India) Ltd. v. Commissioner of Income-tax
133 Taxmann 159 · 2003 · High Court
17
citing judgments
Dayawanti v. Commissioner of Income Tax
84 Taxmann.com 296 · 2017 · Supreme Court
17
citing judgments
352 ITR 493 (Del), PCIT v. Nau Nidh Overseas Pvt. Ltd.
394 ITR 753 · 2017 · High Court
16
citing judgments
Dr. Roop v. CIT
12 Taxmann.com 230 · 2011 · High Court
15
citing judgments
Commissioner of Customs v. Toyota Kirloskar
5 SCC 371 · 2007 · Reported
14
citing judgments
Officer v. Parmanand Gupta
156 Taxmann.com 551 · 2023 · Reported
12
citing judgments

Judgments on Section 114(e)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1596/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

PERIYASAMY ANBUNATHAN,KARUR vs. DCIT, CC-1(4), CHENNAI

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1489/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

ASHU ASHOK,NEW DELHI vs. ACIT, CENTRAL CIRCLE-17, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 1046/DEL/2022[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

ASHU ASHOK,NEW DELHI vs. ACIT, CENTRAL CIRCLE-17, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 1045/DEL/2022[2014-15]Status: DisposedITAT Delhi06 Nov 2025AY 2014-15

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

ASHU ASOK,NEW DELHI vs. ACIT, CENTRAL CIRCLE-17, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 1044/DEL/2022[2013-14]Status: DisposedITAT Delhi06 Nov 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 153ASection 153DSection 271Section 68

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1296/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2017-18

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR
Section 139(1)Section 144BSection 147Section 250

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1295/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2016-17

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR
Section 139(1)Section 144BSection 147Section 250

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1293/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR
Section 139(1)Section 144BSection 147Section 250

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1292/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2013-14

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR
Section 139(1)Section 144BSection 147Section 250

SATISH KUMAR PAWA,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 2075/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

SATISH KUMAR PAWA,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 2074/DEL/2023[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

ITO,WARD-28(1), NEW DELHI vs. SATISH KUMAR PAWA, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3060/DEL/2022[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

The appeals are allowed

ITA 3658/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Aug 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeals are allowed

ITA 2820/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

ACIT, CENTRAL CIRCLE-18, NEW DELHI vs. SAURAV AGGARWAL, NEW DELHI

The appeals of the Revenue are dismissed

ITA 6199/DEL/2017[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

ACIT, CENTRAL CIRCLE- 18, NEW DELHI vs. SANT LAL AGGARWAL, NEW DELHI

The appeals of the Revenue are dismissed

ITA 6197/DEL/2017[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

TISH CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

In the result, both the appeals of the assessee are allowed

ITA 2311/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jun 2025AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 132(1)Section 144Section 153ASection 153D

TISH CONSULTANTS PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-2, NOIDA

In the result, both the appeals of the assessee are allowed

ITA 2310/DEL/2025[2016-17]Status: DisposedITAT Delhi16 Jun 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 132(1)Section 144Section 153ASection 153D

ACIT CENTRAL CIRCLE-18, NEW DELHI vs. SWATI PAWA, NEW DELHI

ITA 541/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

ACIT CENTRAL CIRCLE-18, NEW DELHI vs. SATISH KUMAR PAWA, NEW DELHI

ITA 540/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

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