3 Jupiter Infratrade Pvt. Ltd. (a) PCIT v. NRA Iron & Steel (P) Ltd.

103 Taxmann 48Supreme Court of India2019#18606 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 115BBE Section 133(6)Section 142(1)Section 144 Section 144B Section 147 Section 148

Issues it is cited on

genuineness of the transaction section 148 person company nfac business document

Judgments citing 3 Jupiter Infratrade Pvt. Ltd. (a) PCIT v. NRA Iron & Steel (P) Ltd.

Anshuman Auto Impex Private Limited, New Delhi vs. Income Tax Officer, Ward 2(1), New Delhi

In the result, the appeal is dismissed

ITA 4152/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Oct 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2016-17 Vs. Income Tax Officer, Anshuman Auto Impex Pvt. Ltd., Ward-2(1), 2126/59, Laxmi Bhawan, New Delhi Naiwala, Karol Bagh, New Delhi Pan: Aaaca0872H (Appellant) (Respondent) Assessee By None Department By Sh. Manish Gupta, Sr. Dr

Section 147Section 148

…details like return of income, financial statements and confirmation from the books of the creditor, the appellant has failed to discharge her initial onus and to satisfy the AO. 6.2.2 Hon'ble Supreme Court in case of PCIT Vs NRA Iron and Steel (P) Itd (2019) 103 Taxmann 48 (SC) has held that where there was failure of assessee to establish creditworthiness of the creditors, addition is justified Further, in case of CIT Vs Durga Prasad More 83 ITR 540 SC the Hon'ble Apex Court held that primary onus is on the assessee to prove the Identity. creditworthiness of the creditor and genuineness of the transaction In ca…

Basanth Lal Sah, Hyderabad vs. ITO., Ward-11(1), Hyderabad

ITA 612/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Us :

Section 133(6)Section 143(3)

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.612/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Shri Basanthi Lal Sah, Vs. The Income Tax Officer, R/o. Hyderabad. Ward –11(1), Hyderabad. PAN : BEFPS6699M (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Narahari Biswal, Assessee Advocate. Represented by राजस्व का…

Shyama Shree, Asansol vs. I.T.O., Ward - 1(1), Asansol

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 967/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Jul 2025AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 69A

…he source of cash deposit made in the bank account relying upon the decisions of the Hon'ble Supreme Court and various Hon'ble High Courts in the cases of i) Rajmeet Singh Vs ITO (2024) 160 Taxmann 83 (Jharkhand), ii) PCIT Vs NRA Iron and Steel (P) Ltd (2019) 103 Taxmann 48 (SC), iii) CIT Vs Durga Prasad More, 83 ITR 540 SC, iv) Roshan Di Hatti vs. Commissioner of Income-tax [1977] 107 ITR 938 (SC)[08-03-1977] and v) Kale Khan Mohammad Hanif Vs CIT (1963) 50 ITR 1 (SC) and as the assessee had failed to discharge the primary onus to prove the identity, creditworthiness of the creditor and the genuineness of the tr…

M/S. Jupiter Infratrade Pvt. Ltd., Mumbai vs. ITO, Circle 6 (1)(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2061/MUM/2022[2009-10]Status: DisposedITAT Mumbai07 Nov 2022AY 2009-10

Section 143(1)Section 148Section 254(2)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) I.T.A. No. 2061/Mum/2022 (A.Y. 2009-10) Vs. ITO, Circle 6(1)(3) Jupiter Infratrade Pvt. Ltd. 402, CTS No. 307 Aayakar Bhavan Sunil Enclave, Pareira Hill M.K. Road Road, Sant Tukaram Road Churchgate Carnac Bunder, Opp Mumbai-400 020. Gurunanak Petrol Pump Mumbai-400 099. PAN : AABCC7699B (Appellant) (Respondent) Assessee by Shri Vimal Punmiya Department by Ms. Indira Adakil Date of Hearing 04.10.2022 Date of Pronouncement 07.11.2022 O R D E R The assessee has filed this appeal challenging the order dated 13.07.2022 passed by Ld CI…