151 ITR 150 (Pat.); (ii) ACIT v. Govind Ram Agarwal

76 ITD 120Income Tax Appellate Tribunal#25600 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 68Section 133(6)Section 143(2)Section 151Section 78(2)

Judgments citing 151 ITR 150 (Pat.); (ii) ACIT v. Govind Ram Agarwal

Deputy Commissioner of Income Tax, Circle 2(1)(1), Vadodara vs. Truform Techno Products Private Limited, Nagpur

In the result, the appeal of the Revenue is partly allowed

ITA 1776/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 78(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Deputy Commissioner of Truform Techno Products Income Tax, Private Limited, Circle – 2(1)(1), H. No.151, S.No.7/3, Aayakar Bhawan, At Kawtha, Vs. Race Course Circle, Tah Kamptee, Vadodara – 390 007 Nagpur – 441 002 (Gujarat). (Maharashtra) [PAN – AAACT 8617 M] C.O. No.42/Ahd/2025 (In ITA No.1775/Ahd/2024) Assessment Year: 2009-10 Truform Techno Products Deputy Commissioner of Private Limited, Income Tax, H. No.151, S.No.7/3, Circ…

Deputy Commissioner of Income Tax, Circle 2(1)(1), Vadodara vs. Truform Techno Products Private Limited, Nagpur

In the result, the appeal of the Revenue is partly allowed

ITA 1775/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 78(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Deputy Commissioner of Truform Techno Products Income Tax, Private Limited, Circle – 2(1)(1), H. No.151, S.No.7/3, Aayakar Bhawan, At Kawtha, Vs. Race Course Circle, Tah Kamptee, Vadodara – 390 007 Nagpur – 441 002 (Gujarat). (Maharashtra) [PAN – AAACT 8617 M] C.O. No.42/Ahd/2025 (In ITA No.1775/Ahd/2024) Assessment Year: 2009-10 Truform Techno Products Deputy Commissioner of Private Limited, Income Tax, H. No.151, S.No.7/3, Circ…

Parmanand K Hinduja, Thane vs. ACIT Cir 2, Kalyan

In the result, the appeal filed by the assessee in ITA N0

ITA 1049/MUM/2014[2007-08]Status: DisposedITAT Mumbai27 Apr 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1049/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) Shri Parmanand K. Hinduja, Asst. Comm. Of Income बनाम/ 402, Banswani Tower, Tax – Circle – 2, V. Near Corporation Bank, Mohan Plaza, Ist Floor, Municipal Road, Khadakpada, Ulhasnagar, Kalyan (West). Dist. Thane – 401003. "थायी लेखा सं./Pan : Aacph9702N (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Kailash Gaikwad
Section 131Section 143(1)Section 143(3)Section 147Section 148

…i) Kalwa Devadettam v. Union of India, 49 ITR 165 (SC) xvii) ACIT v. Anima Investment Ltd. 73 ITD 125 (Delhi) xviii) CIT v. Bedi & Company Pvt. Ltd. 230 ITR 580 (SC) xix) Kirloskar Investment and Finance Ltd. v. ACIT, 67 ITD 504 xx) ACIT v. Govindram Agarwal, 76 ITD 120 (Calcutta) xxi) Mola Bux v. ITO, 51 TTJ 1 (JP) xxii) CIT v. Hiralal Chgagan Lal Tank, 257 ITR 281 (Rajasthan) xxiii) Murlidhar Lahornimal v. CIT, 280 ITR 512 (Gujarat) The assessee submitted that the identity , capacity and genuineness of the lender is proved beyond doubt who had given the funds out of their account and the assessee has discharg…

151 ITR 150 (Pat.); (ii) ACIT v. Govind Ram Agarwal (76 ITD 120) — Cited in 3 Judgments | BharatTax