129 ITR 475 (All) Moralia& Sons. v. CIT

176 CTR 406High Court#10300 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 132Section 153ASection 143(3)Section 147Section 148Section 132ASection 47(xiiib)(f)Section 54F

Issues it is cited on

section 47non application of mindsection 54frejection of books of accountsection 54section 132(1)cross objectionsatisfaction notesection 153dsection 132asearch and seizureaccommodation entry

Judgments citing 129 ITR 475 (All) Moralia& Sons. v. CIT

DCIT,CC-18, NEW DELHI, DELHI vs. JAGAT AGRO COMMODTIES PV. LTD. , DELHI

In the result, both the appeals of the Revenue are dismissed in the aforesaid manner

ITA 1883/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Jan 2026AY 2012-13

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv., Sh. Shailesh GuptaFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 148Section 69C

…oceedings even though he may not have filed an appeal against such order. The judicial pronouncement are as under:- 1. 83 ITR 223 (Bom) (B.R. Bamsi vs. CIT) 2. 129 ITR 475 (All) (Moralia& Sons vs. CIT) 3. 220 ITR 398 (Ker) 9CIT vs. Cochin Refinieries Ltd.) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd. vs. CIT) 5. 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT vs. Varas International P. ltd. 7. 149 Taxmann 456 (Guj) KharidVechanSangh Ltd. vs. CIT. 8. 397 ITR 282 (All) CIT vs. Jindal Polyster Ltd. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned…

DCIT,CC-18, NEW DELHI, DELHI vs. JAGAT AGRO COMMODTIES PV. LTD. , DELHI

In the result, both the appeals of the Revenue are dismissed in the aforesaid manner

ITA 1882/DEL/2021[2011-12]Status: DisposedITAT Delhi29 Jan 2026AY 2011-12

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv., Sh. Shailesh GuptaFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 148Section 69C

…oceedings even though he may not have filed an appeal against such order. The judicial pronouncement are as under:- 1. 83 ITR 223 (Bom) (B.R. Bamsi vs. CIT) 2. 129 ITR 475 (All) (Moralia& Sons vs. CIT) 3. 220 ITR 398 (Ker) 9CIT vs. Cochin Refinieries Ltd.) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd. vs. CIT) 5. 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT vs. Varas International P. ltd. 7. 149 Taxmann 456 (Guj) KharidVechanSangh Ltd. vs. CIT. 8. 397 ITR 282 (All) CIT vs. Jindal Polyster Ltd. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 25, NEW DELHI, DELHI vs. SHRI BALAJI METAL TECH PVT LTD, HARYANA

In the result, the appeal of the revenue is allowed for statistical purpose

ITA 2167/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri Brajesh Kumar Singhassessment Year 2013-14 Commissioner Of Income Vs. Shri Balaji Metal Tech Pvt. Ltd. Tax,Centralcircle-25, New Haryana 20/21B, 2Nd Floor, Fruit Garden Delhi Nit Faridabad, Haryana Faridabad Pan No. Aaqcs0136E Appellant Respondent Appellant Sh. Mahesh Kumar, Cit Dr Respondent Sh. Madhur Aggarwal, Advocate

Section 153C

…edings, even though he may not have filed an appeal against such an order. The Judicial pronouncements are as under: 1. 83 ITR 223 (Bom) (B.R.Bamsi v/s CIT) 2. 129 ITR 475 (All) (Moralia& Sons v/s CIT) 3. 220 ITR 398 (Ker) (CIT v/s Cochin Refinieries Ltd) 4. 176 CTR 406 (Gau) (Assam Company (1) Ltd v/s CIT) 5. 102 ITD 189 (Del) (ITO v/s Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT V. Varas International P.Ltd. 7. 149 Taxmann 456 (Guj) KharidVechan Sangh Ltd. vs CIT. 8. 397 ITR 282 (All) CIT vs Jindal Polyster Ltd. 5. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned i…

DCIT, NEW DELHI vs. SH. RAMESH SHARMA, NEW DELHI

In the result, the appeal of the Revenue is dismissed in the aforesaid manner

ITA 6881/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv. &For Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 143(2)Section 153A

…ceedings even though he may not have filed an appeal against such order. The judicial pronouncement are as under:- 1. 83 ITR 223 (Bom) (B.R. Bamsi vs. CIT) 2. 129 ITR 475 (All) (Moralia & Sons vs. CIT) 3. 220 ITR 398 (Ker) 9CIT vs. Cochin Refinieries Ltd.) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd. vs. CIT) 5. 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT vs. Varas International P. ltd. 7. 149 Taxmann 456 (Guj) Kharid Vechan Sangh Ltd. vs. CIT. 8. 397 ITR 282 (All) CIT vs. Jindal Polyster Ltd. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentione…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25 NEW DELHI, DELHI vs. FARIDABAD PRESSWELL PVT LTD, DELHI

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…roceedings, even though he may not have filed an appeal against such an order. The Judicial pronouncements are under: 1. 83 ITR 223 (Bom) (B.R.Bamsi v/s CIT) 2. 129 ITR 475 (All) (Moralia & Sons v/s CIT) 3. 220 ITR 398 (Ker) (CIT v/s Cochin Refineries Ltd) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd v/s CIT) 5. 102 ITD 189 (Del) (ITO v/s Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT V. Varas International P. Ltd. 7. 149 Taxmann 456 (Guj) KharidVechan Sangh Ltd. vs CIT. 8. 397 ITR 282 (AH) CIT vs Jindal Polyster Ltd.” 2.2 The Ld. DR, on the other hand, has filed submissions, from which some portions are reproduced as und…

DCIT, CIRCLE- 19(1), DELHI vs. RAKSHIT BUILDCON PVT. LTD., DELHI

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

ITA 4727/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit, Circle 19 (1), Vs. Rakshit Buildcon Pvt. Ltd., C – 1/207, 2Nd Floor, Delhi. Sector 11, Rohini, New Delhi – 110 085. (Pan : Aaecr2414E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 21.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated 14.08.2024 For Ay 2017-18. “(I) "Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A), Has Erred In Not Appreciating That Detailed Investigation Was Already Carried Out By The Investigation Wing On The Issue Of Bogus Short Term Capital Loss From Alankit Group & The Assessee Was Not Able To Substantiate Its Claim With Evidences."

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 151

…may not have filed an appeal against such an order. In this regard, he relied on the following decisions :- (i) 83 ITR 223 (Born) (B.R.Bamsi vs. CIT) (ii) 129 ITR 475 (All) (Moralia & Sons vs. CIT) (iii) 220 ITR 398 (Ker) (CIT vs. Cochin Refineries Ltd) (iv) 176 CTR 406 (Gau) (Assam Company (I) Ltd vs. CIT) (v) 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) (vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. (vii) 149 Taxmann 456 (Guj) Kharid Vechan Sangh Ltd. vs CIT. (viii) 397 ITR 282 (All) CIT vs Jindal Polyster Ltd. He, therefore, prayed that the assessee may be permitted to urge the aforesaid grounds as rai…

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. GURPREET KOCHAR, NEW DELHI

In the result, the Appeals filed by the Revenue in ITA No

ITA 940/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…against him as per Rule 27 of the ITAT Rules. The Judgments of various High Courts and the Tribunals are as under:- “i) 83 ITR 223 (Bom) B.R.Bamsi vs. CIT) ii) 129 ITR 475 (All) Moralia& Sons vs. CIT iii) 220 ITR 398 (Ker) CIT vs. Cochin Refineries Ltd. iv) 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT v) 102 ITD 189 (Del) ITO vs. Gurvinder Kaur vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. vii) 436 ITR 616 (Bombay) Peter VazvsCIT In view of the above discussion and by following the settled principals of law laid down by the various Courts (supra), we permit the Assessee to urge the legal ground whic…

DCIT CENTRAL CIRCLE-30, NEW DELHI vs. GURMEET KOCHAR, NEW DELHI

In the result, the Appeals filed by the Revenue in ITA No

ITA 939/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…against him as per Rule 27 of the ITAT Rules. The Judgments of various High Courts and the Tribunals are as under:- “i) 83 ITR 223 (Bom) B.R.Bamsi vs. CIT) ii) 129 ITR 475 (All) Moralia& Sons vs. CIT iii) 220 ITR 398 (Ker) CIT vs. Cochin Refineries Ltd. iv) 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT v) 102 ITD 189 (Del) ITO vs. Gurvinder Kaur vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. vii) 436 ITR 616 (Bombay) Peter VazvsCIT In view of the above discussion and by following the settled principals of law laid down by the various Courts (supra), we permit the Assessee to urge the legal ground whic…

DCIT CENTRAL CIRCLE-30, NEW DELHI vs. HARPREET KOCHAR, NEW DELHI

In the result, the Appeals filed by the Revenue in ITA No

ITA 938/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…against him as per Rule 27 of the ITAT Rules. The Judgments of various High Courts and the Tribunals are as under:- “i) 83 ITR 223 (Bom) B.R.Bamsi vs. CIT) ii) 129 ITR 475 (All) Moralia& Sons vs. CIT iii) 220 ITR 398 (Ker) CIT vs. Cochin Refineries Ltd. iv) 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT v) 102 ITD 189 (Del) ITO vs. Gurvinder Kaur vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. vii) 436 ITR 616 (Bombay) Peter VazvsCIT In view of the above discussion and by following the settled principals of law laid down by the various Courts (supra), we permit the Assessee to urge the legal ground whic…

DCIT, CENTRAL CIRCLE-2, FARIDABAD vs. PEAKWOOD REALITY PVT.LTD., GURGAON

ITA 89/DEL/2023[2012-13]Status: DisposedITAT Mumbai30 Jan 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Dy. Cit Central Circle-Ii, M/S Peakwood Reality Pvt. Ltd., New Cgo Complex, Block- ‘B’, 3Rd Shop No. 6, 2Nd Floor, Jagdamba Vs. Floor, Nh-Iv, Faridabad, Palace, Near Gurgaon Dreamz Mall, Haryana-121001. Old Railway Road, Gurgaon-122001. Pan No. Aacce 1245 J Appellant Respondent

For Appellant: Mr. Gautam Jain (Virtually Present)For Respondent: Mr. R.A. Dhyani, CIT-DR

…83 ITR 223 (Bom) B.R.Bamsi vs. CIT)  129 ITR 475 (All) Moralia & Sons vs. CIT 129 ITR 475 (All) Moralia & Sons vs. CIT 129 ITR 475 (All) Moralia & Sons vs. CIT  220 ITR 3 220 ITR 398 (Ker) CIT vs. Cochin Refinieries 98 (Ker) CIT vs. Cochin Refinieries Ltd  176 CTR 406 (Gau) Assam Company (I) Ltd vs. 176 CTR 406 (Gau) Assam Company (I) Ltd vs. 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT  102 ITD 189 (Del) ITO vs. Gurvinder Kaur 102 ITD 189 (Del) ITO vs. Gurvinder Kaur 102 ITD 189 (Del) ITO vs. Gurvinder Kaur  284 ITR 80 (SC) CIT V. Varas International 284 ITR 80 (SC) CIT V. Varas International 284 ITR 80…

129 ITR 475 (All) Moralia& Sons. v. CIT (176 CTR 406) — Cited in 10 Judgments | BharatTax