214 ITR 801 (SC), CIT v. Durga Prasad More

412 ITR 461Supreme Court of India2019#9771 most cited

What is 214 ITR 801 (SC), CIT v. Durga Prasad More authority for?

In cash credit additions under Section 68, the assessee must establish the identity of the creditor, the genuineness of the transaction, and the creditworthiness of the creditor. Merely filing documentary evidence like bank statements or confirmations is insufficient to discharge this onus; explanations must be considered in light of human probabilities.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v. Durga Prasad More · 214 ITR 801 · Section 68 · cash credit addition · unexplained cash credit · identity of creditor · genuineness of transaction · creditworthiness · human probabilities · onus of proof

Sections most often in play

Section 10(23C)(iiiad)Section 68

Issues it is cited on

cash credit additionextension of limitationtangible materialcross objectionunexplained cash creditsection 68section 69section 147interest

Judgments citing 214 ITR 801 (SC), CIT v. Durga Prasad More

Hermon Educational Society, Visakhapatnam vs. Income Tax Officer (Exemption Ward), Visakhapatnam

In the result, appeal of the assessee is partly allowed

ITA 347/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam19 Mar 2025AY 2017-18

Bench: Shri G. Manjunatha & Shri K. Narasimha Chary

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 68

…ring the submissions of the assessee and also taken note of provisions of sec.68 of the Act and also by following various judicial precedents including the decision of Hon’ble Supreme Court in the case of Pr. CIT vs., NRA Iron and Steel Private Limited [2019] 412 ITR 461 (SC) allowed partial relief to the assessee in respect of additions made towards unsecured loans of Rs.56,31,745/-, and deleted vehicle loan of Rs.4,10,724/- by holding that the evidences filed with regard to vehicle loan is sufficient to prove the credit and, therefore, there is no reason for the Assessing Officer to make addition on vehicle loa…

ACIT, Circle -1, Nagpur vs. Smt Desha Deven Malviya L/H of Late Shri Deven Malviya, Nagpur

ITA 402/NAG/2019[2010-11]Status: HeardITAT Nagpur24 Oct 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER Sl. CIT(A)’s Appellant / No. Respondent / order Proceedings Cross ITA.No. A.Y. appealed Respondent u/sec. against, Objector case no. & Dated The ACIT, Smt. Disha CIT(A)-1/ Circle-1, Deven Malviya, 1. 400/NAG./2019 2009-10 244/2016- Room L/H late Shri 17 , dated No.508, 5th Deven Malviya, 23.09.2019 Floor, MECL Plot No.K-6, CIT(A)-1/ Bldg., 303, Janardhan 262/2016- 2. 401/NAG./2019 200…

ACIT, Circle-1, Nagpur vs. Smt Disha Deven Malviya L/H of Late Shri Deven Malviya, Nagpur

ITA 401/NAG/2019[2009-10]Status: HeardITAT Nagpur24 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER Sl. CIT(A)’s Appellant / No. Respondent / order Proceedings Cross ITA.No. A.Y. appealed Respondent u/sec. against, Objector case no. & Dated The ACIT, Smt. Disha CIT(A)-1/ Circle-1, Deven Malviya, 1. 400/NAG./2019 2009-10 244/2016- Room L/H late Shri 17 , dated No.508, 5th Deven Malviya, 23.09.2019 Floor, MECL Plot No.K-6, CIT(A)-1/ Bldg., 303, Janardhan 262/2016- 2. 401/NAG./2019 200…

ACIT, Circle-1, Nagpur vs. Smt Disha Deven Malviya, Nagpur

ITA 400/NAG/2019[2009-10]Status: HeardITAT Nagpur24 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER Sl. CIT(A)’s Appellant / No. Respondent / order Proceedings Cross ITA.No. A.Y. appealed Respondent u/sec. against, Objector case no. & Dated The ACIT, Smt. Disha CIT(A)-1/ Circle-1, Deven Malviya, 1. 400/NAG./2019 2009-10 244/2016- Room L/H late Shri 17 , dated No.508, 5th Deven Malviya, 23.09.2019 Floor, MECL Plot No.K-6, CIT(A)-1/ Bldg., 303, Janardhan 262/2016- 2. 401/NAG./2019 200…

M/S. Suprabha Construction Co. Pvt.Ltd, Nashik vs. Assistant Commissioner of Income Tax, Nashik

Appeal is dismissed in above terms

ITA 888/PUN/2017[2012-13]Status: DisposedITAT Pune29 Aug 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: -None-For Respondent: Shri Ramnath P Murkunde
Section 131Section 143(3)Section 68

…he alleged confirmation of all the parties could hardly be held to have discharged it’s onus as per Sumati Dayal vs. CIT [1995] 214 6 I.T.A.No.888/PUN./2017 ITR 801 (SC); CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) and PCIT vs. NRA Iron and Steel [2019] 412 ITR 461 (SC). Their lordships have made it clear in all the foregoing landmark decisions that any explanation tendered in the course of income tax proceedings has to be considered in the light of human probabilities; after removing all blinkers; and mere filing of documentary evidence would not itself amount to discharging onus to prove genuineness of th…

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. Naresh J. Karda, Nashik

ITA 800/PUN/2019[2015-16]Status: DisposedITAT Pune28 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Pankaj Kumar &
Section 143(3)

…of either before the Assessing Officer or in the lower appellate proceedings. Hon’ble apex court’s landmark decisions Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC), CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) and PCIT vs. NRA Iron & Steel Pvt. Ltd. [2019] 412 ITR 461 (SC), inter alia, hold that any evidence tendered in income tax proceedings has to be considered in the light of human probabilities, after removing all blinkers and that mere filing of documentary evidence does not mean that the relevant three parameters of identity, genuineness and creditworthiness, and more particularly, the latter two, stand…

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. Naresh J. Karda, Nashik

ITA 799/PUN/2019[2014-15]Status: DisposedITAT Pune28 Dec 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Pankaj Kumar &
Section 143(3)

…of either before the Assessing Officer or in the lower appellate proceedings. Hon’ble apex court’s landmark decisions Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC), CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) and PCIT vs. NRA Iron & Steel Pvt. Ltd. [2019] 412 ITR 461 (SC), inter alia, hold that any evidence tendered in income tax proceedings has to be considered in the light of human probabilities, after removing all blinkers and that mere filing of documentary evidence does not mean that the relevant three parameters of identity, genuineness and creditworthiness, and more particularly, the latter two, stand…

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. Naresh J. Karda, Nashik

ITA 798/PUN/2019[2013-14]Status: DisposedITAT Pune28 Dec 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Pankaj Kumar &
Section 143(3)

…of either before the Assessing Officer or in the lower appellate proceedings. Hon’ble apex court’s landmark decisions Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC), CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) and PCIT vs. NRA Iron & Steel Pvt. Ltd. [2019] 412 ITR 461 (SC), inter alia, hold that any evidence tendered in income tax proceedings has to be considered in the light of human probabilities, after removing all blinkers and that mere filing of documentary evidence does not mean that the relevant three parameters of identity, genuineness and creditworthiness, and more particularly, the latter two, stand…

Prashant Manikchand Dakle, Pune vs. Income-Tax Officer, Ward - 3(2), Pune

Appeals are dismissed in above terms

ITA 1787/PUN/2018[2012-13]Status: DisposedITAT Pune21 Dec 2022AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel, CIT-DR
Section 130(1)Section 147Section 148Section 68

…three relevant parameters to be satisfied in case of cash credits in light of hon’ble apex court’s landmark decisions Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC), CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) and PCIT vs. NRA Iron & Steel Pvt. Ltd. [2019] 412 ITR 461 (SC), inter alia, hold that any evidence tendered in income tax proceedings has to be considered in the light of human probabilities, after removing all blinkers. And that mere filing of documentary evidence does not mean that the foregoing three parameters of identity, genuineness and creditworthiness, and more particularly, the latter two, stan…

Prashant Manikchand Dakle, Pune vs. Income-Tax Officer, Ward - 3(2), Pune

Appeals are dismissed in above terms

ITA 1786/PUN/2018[2011-12]Status: DisposedITAT Pune21 Dec 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel, CIT-DR
Section 130(1)Section 147Section 148Section 68

…three relevant parameters to be satisfied in case of cash credits in light of hon’ble apex court’s landmark decisions Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC), CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) and PCIT vs. NRA Iron & Steel Pvt. Ltd. [2019] 412 ITR 461 (SC), inter alia, hold that any evidence tendered in income tax proceedings has to be considered in the light of human probabilities, after removing all blinkers. And that mere filing of documentary evidence does not mean that the foregoing three parameters of identity, genuineness and creditworthiness, and more particularly, the latter two, stan…

Mishra Infrastructures Private Limited, Pune vs. ITO Ward 11(1), Pune

Appeal is dismissed in above terms

ITA 82/PUN/2020[2006-07]Status: DisposedITAT Pune13 Dec 2022AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

For Appellant: Shri Sunil GanooFor Respondent: Shri Ramnath P Murkunde
Section 131Section 143(3)Section 68

…ute that hon’ble apex court’s landmark decisions Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC), CIT vs. Durga Prasad More [1971] 4 I.T.A.No.82/PUN/2020 M/s. Mishra Infrastructures Pvt. Ltd., Pune. 82 ITR 540 (SC) and PCIT vs. NRA Iron & Steel Pvt. Ltd. [2019] 412 ITR 461 (SC), inter alia, hold that any evidence tendered in income tax proceedings has to be considered in the light of human probabilities, after removing all blinkers and mere filing of documentary evidence does not mean that the foregoing three parameters of identity, genuineness and creditworthiness, and more particularly, the latter two, stand disc…