225 ITR 640 (MP) CIT vs Orissa Corporation (P) Ltd, 159 ITR 78 (SC) CIT v. Creative World Telefilms Ltd.

292 ITR 241High Court2007#20899 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 144Section 184(5)Section 251Section 271(1)(c)Section 40(a)(ia)Section 40(b)

Judgments citing 225 ITR 640 (MP) CIT vs Orissa Corporation (P) Ltd, 159 ITR 78 (SC) CIT v. Creative World Telefilms Ltd.

M/S. RUKMANI ENGINEERING WORKS, (NOW RUKMANI INFRA PROJECTS PVT. LTD.,,ODISHA vs. THE DY. CIT- CIRCLE- KORBA,, KORBA(CG)

In the result, appeal filed by the assessee firm being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 81/RPR/2014[2008-09]Status: DisposedITAT Raipur21 Jan 2025AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2014 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Rukmani Engineering Works (Now Rukmani Infra Projects Pvt. Ltd.) Mig-384, Svbp Nagar, Jamnipali, Korba (C.G.) Pan: Aaifr4667G

For Appellant: NoneFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143Section 251Section 40

…he first burden to establish the credit entry in the books of account of the previous year has not been discharged either by producing the cash book or the partners. [Relied on CIT Vs. Metacham Industries Ltd. 245 ITR 169 (MP), Sumerchand. Jain Vs. CIT (2007) 292 ITR 241 (MP)]. In view of the above facts and circumstances of the case, I find it a fit case for making addition u/s 68 of the Act in the hands of the appellant firm. The addition made in the returned income is confirmed." In course of penalty proceedings, the Ld. AR did not furnish any submission to rebut the presumption raised in the Explanation-1 to…

M/S OREF SECURITIES PRIVATE LTD. ,MANDSAUR vs. INCOME TAX OFFICER, INDORE

In the result, appeal of the assessee is allowed

ITA 70/IND/2018[2013-14]Status: DisposedITAT Indore17 Nov 2021AY 2013-14

Bench: Shri Manish Borad & Ms.Madhumita Royआयकर अपील सं./ Ita No.70/Ind/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Vs. Ito, Mandsaur. M/S.Oref Securities P.Ltd. 69, Agrasen Nagar B/H. Mid India Mandsaur.

For Appellant: Shri S. S. Solanki, CAFor Respondent: Shri Rajib Jain, CIT-DR
Section 133(6)Section 143(3)Section 271(1)Section 56(2)Section 56(2)(vii)Section 56(2)(viib)Section 68

…आयकर अपील"य अ"धकरण, इंदौर अहमदाबाद "यायपीठ, - इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE, INDORE BENCH BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS.MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ ITA No.70/Ind/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Vs. ITO, Mandsaur. M/s.OREF Securities P.Ltd. 69, Agrasen Nagar B/h. MID India Mandsaur. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri Rajib Jain, CIT-DR Assessee by : Shri S. S. Solanki, CA सुनवाई क" तार"ख/Date of Hearing : 19/08/2021 घोषणा क" तार"ख /Date of Pronouncement: 17/11/2021 आदेश/O R D E R PER Ms. MADHUMITA ROY, JUDICIAL MEMEBR:…

INCOME TAX OFFICER 5 (1), INDORE vs. M/S SATYAMITRA INFRASTRUCTURE PVT. LTD, INDORE, INDORE

In the result, the departmental appeal i

ITA 451/IND/2017[2012-13]Status: DisposedITAT Indore07 Sept 2021AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year:2012-13

Section 143(3)Section 145Section 68

…Industries, 245 ITR 160 (MP) Ashok Pal Daga Vs CIT, 220 ITR 452 (MP) CIT Vs Barjatiya Children Trust 225 ITR 640 (MP) CIT vs Orissa Corporation (P) Ltd, 159 ITR 78 (SC) CIT V/s Creative World Telefilms Ltd, 333 ITR 100 (2011) (Bom), Sumer Chand Jain Vs CIT, 292 ITR 241 (MP) 7. We have heard rival contentions and perused the records placed before us and carefully gone through the decisions referred by the ld. CIT(A) in the impugned order. We find that the assessee filed PAN of the loan creditors, confirmation of loan creditors to the effect that entire amount of loan was taken through account payee cheques…

SHRI RAJIV GUPTA,SIRSA vs. ITO-WARD-2, SIRSA

ITA 123/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh13 Jul 2020AY 2016-17

Bench: The Bench That The Lead

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudershan, JCIT-DR
Section 143(3)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल सद"यीय’, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER आयकर अपील सं/. ITA No. 123/CHD/2020 "नधा"रण वष" / Assessment Year : 2016-17 Shri Rajiv Gupta, The ITO, बनाम Ward 2 Gupta Bhawan, VS Sirsa. Khazanchian Street, Sirsa. "थायी लेखा सं./PAN No. : ADCPG3419Q अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं/. ITA No. 124/CHD/2020 "नधा"रण वष" / Assessment Year : 2016-17 Mrs. Monika Gupta, The ITO, बनाम Ward 2 Gupta Bhawan, VS Sirsa. Khazanchian Street, Sirsa. "थायी लेखा…