SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

ITA 171/RJT/2015Status: DisposedITAT Rajkot19 June 2025AY 2006-0753 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT acknowledged that the appeals involved common and identical issues across different assessees and assessment years. The tribunal was to decide on the validity of additions made by the Assessing Officer and the deletions made by the Commissioner of Income Tax (Appeals) regarding unexplained cash deposits.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard a consolidated set of appeals concerning unexplained cash deposits in bank accounts. The cases involved search actions under Section 132 of the Income Tax Act, leading to proceedings under Section 153A for multiple assessment years.

What were the issues?

The primary issues revolved around the treatment of unexplained cash deposits in bank accounts, the onus on the assessee to prove the source and genuineness of such credits, and the distinction between legitimate business activities like 'Angadiya' or 'Shroff' and illicit activities like hawala or money laundering.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(2),Section 142(1),Section 68,Section 69,Section 69A,Section 69D,Section 271(1)(c),Section 269ST

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09)

Income Tax Officer, Ward- 1(2)(1), Aaykar Bhavan, 5th Vs.

Shri Kherajmal Lekhrajbjai Thavrani, 4- Parsana Nagar, Shri Vaheguru Grupa, Near Refugee Floor, Room No. 517, Race Colony, Rajkot-360 001 Course Ring Road, Rajkot-360 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Assessment Year: (2007-08 & 2008-09)

Shri Kherajmal Lekhrajbjai The Income Tax Officer, Ward- Thavrani, 4- Parsana Nagar, Shri 1(2)(1), Aaykar Bhavan, 5th Floor, Vs.

Vaheguru Grupa, Near Refugee Room No. 517, Race Course Ring Colony, Rajkot-360 001 Road, Rajkot-360001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Applicant) (Respondent) आयकर अपील सं./ITA No. 16/RJT/2019 (निर्धारणवर्ष / Assessment Year: (2010-11)

Damjibhai Lekharj Tharvani Income Tax Officer, Ward- C/o. Sarda & Sarda, CAs, 1st Floor, 1(2)(4), Aaykar Bhavan, 5th "Sakar" Opp. Rajkumar College, Dr.

Vs. F

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 132

All 14,598 judgments and leading authorities on Section 132 →

Recent GST High Court judgments

Search GST case law →