1982) 135 ITR 546 (Guj) and Karjan Co-\noperative Cotton Sales Ginning & Pressing Society v. CIT\n

109 ITR 17High Court1993#14680 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 149Section 254(2)Section 271(1)(c)

Issues it is cited on

kelvinatormere change of opinionspecified authoritysection 292bsection 148a(b)section 292change of opinionsection 149section 148asection 29tangible materialservice of notice

Judgments citing 1982) 135 ITR 546 (Guj) and Karjan Co-\noperative Cotton Sales Ginning & Pressing Society v. CIT\n

Income Tax Officer, Kautaliya Bhavan, Bkc vs. Rajnish Bharti HUF, Darukhana

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

ITA 4378/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…aced on judgment of Hon'ble Gujarat High Court reported in CIT vs. Chandra Vilas Hotel (1987) 164 ITR 102 (Guj), CIT vs. Navasari Cotton & Silk Mills Ltd. (1982) 135 ITR 546 (Guj) and Karjan Co- operative Cotton Sales Ginning & Pressing Society vs. CIT (1993) 109 ITR 17 (Guj). 4.10 Therefore the onus in the present case squarely lies on the assessee to prove the genuineness of purchases, said to have been made from the above mentioned parties, who have denied any sales to the assessee before Sales Tax Authorities. The assessee did not make any efforts to contact these parties and produce them during the course of…

Income Tax Officer 41(3)(3), Bkc vs. Rajnish Bharti HUF, Darukhana

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

ITA 4377/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. C.V. JainFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(3)Section 148

…aced on judgment of Hon'ble Gujarat High Court reported in CIT vs. Chandra Vilas Hotel (1987) 164 ITR 102 (Guj), CIT vs. Navasari Cotton & Silk Mills Ltd. (1982) 135 ITR 546 (Guj) and Karjan Co- operative Cotton Sales Ginning & Pressing Society vs. CIT (1993) 109 ITR 17 (Guj). 4.10 Therefore the onus in the present case squarely lies on the assessee to prove the genuineness of purchases, said to have been made from the above mentioned parties, who have denied any sales to the assessee before Sales Tax Authorities. The assessee did not make any efforts to contact these parties and produce them during the course of…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3941/MUM/2023[2010-11]Status: DisposedITAT Mumbai30 Jan 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…(1982) 135 ITR 546 (Guj) and Karjan Co (1982) 135 ITR 546 (Guj) and Karjan Co- operative Cotton Sales Ginning & Pressing Society vs. CIT operative Cotton Sales Ginning & Pressing Society vs. CIT operative Cotton Sales Ginning & Pressing Society vs. CIT (1993) 109 ITR 17 (Guj). (1993) 109 ITR 17 (Guj). Rajnish Bharti HUF ITA Nos. 3912 & 3941 4377/MUM/2023 4.10 Therefore the onus in the present case s Therefore the onus in the present case squarely lies on quarely lies on the assessee to prove the genuineness of purchases, said to to prove the genuineness of purchases, said to have been made from the above mentio…

Rajnish Bharti HUF, Mumbai vs. The Income Tax Officer 20(3)(1), Mumbai, Lalbaug

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

ITA 3912/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mrs. Sanyogita Nagpal, CIT-DRFor Respondent: Mr. C.V. Jain
Section 143(3)Section 148

…(1982) 135 ITR 546 (Guj) and Karjan Co (1982) 135 ITR 546 (Guj) and Karjan Co- operative Cotton Sales Ginning & Pressing Society vs. CIT operative Cotton Sales Ginning & Pressing Society vs. CIT operative Cotton Sales Ginning & Pressing Society vs. CIT (1993) 109 ITR 17 (Guj). (1993) 109 ITR 17 (Guj). Rajnish Bharti HUF ITA Nos. 3912 & 3941 4377/MUM/2023 4.10 Therefore the onus in the present case s Therefore the onus in the present case squarely lies on quarely lies on the assessee to prove the genuineness of purchases, said to to prove the genuineness of purchases, said to have been made from the above mentio…

Navnidhi Steel and Engg Co. P.Ltd, Mumbai vs. DCIT 5(2)(1), Mumbai

The appeal of the assessee is dismissed

ITA 3420/MUM/2017[2007-08]Status: DisposedITAT Mumbai08 Jan 2018AY 2007-08

Bench: Shri Joginder Singh, Assessment Year: 2007-08

Section 133(6)Section 143(1)Section 143(2)Section 148Section 68Section 69C

…n decision of Hon’ble Gujarat High Court in the case of CIT v Chandra Vilas Hotels (1987) 164 ITR 102(Guj.) , CIT v. Navasari Cotton and Silk Mills Limited (1982) 135 ITR 546(Guj) and Karjan Co-operative Cotton Sales Ginning and Pressing Society v. CIT (1993) 109 ITR 17(Guj.) , Hon’ble Delhi High Court in CIT v. Nipun Builders and Developers Private Limited in ITA no. 120/2012 dated 07-01-2013 and CIT v. N R Portfolio Private Limited in ITA no. 1018/1019 of 2011 dated 22.11.2013. The 11 Navnidhi Steel & Engg. Co. Pvt. Ltd. A.O. relying on the ratio of the decision of in the case of Sanjay Oilcake Industries v. C…

Suresh L. Satyani, Mumbai vs. ITO 23(3)(4), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 3452/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kochar

For Appellant: Shri Biren GabhawalaFor Respondent: Shri B.S. Bist, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…n decision of Hon’ble Gujarat High Court in the case of CIT v Chandra Vilas Hotels (1987) 164 ITR 102(Guj.) , CIT v. Navasari Cotton and Silk Mills Limited (1982) 135 ITR 546(Guj) and Karjan Co-operative Cotton Sales Ginning and Pressing Society v. CIT (1993) 109 ITR 17(Guj.) , Hon’ble Delhi High Court in CIT v. Nipun Builders and Developers Private Limited in ITA no. 120/2012 dated 07-01-2013 and CIT v. N R Portfolio Private Limited in ITA no. 1018/1019 of 2011 dated 22.11.2013. The A.O. relying on the ratio of the decision of in the case of Sanjay Oilcake Industries v. ITA 3452/Mum/2016 10 CIT 316 ITR 274 (G…

1982) 135 ITR 546 (Guj) and Karjan Co-\noperative Cotton Sales Ginning & Pressing Society v. CIT\n (109 ITR 17) — Cited in 6 Judgments | BharatTax