4. Ram Niwas & Sons. v. Asstt. CIT

44 ITD 394Income Tax Appellate Tribunal#20863 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 131Section 133ASection 143(3)Section 147Section 148Section 37(1)Section 68

Issues it is cited on

section 115beproximate nexussection 91preponderance of probabilityviolation of natural justicecreditworthiness of the creditoraddition under section 68section 148a(d)section 115bbsection 115bsection 37(1)commissioner (appeals)

Judgments citing 4. Ram Niwas & Sons. v. Asstt. CIT

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…transaction transactions were genuine. The Tribunal was justified in holding the transaction appearing in the names of M and MS to be genuine transactions and deleting the sum of Rs.57,000 from the income of the assessee." 4. Ram Niwas & Sons V/s. Asstt. CIT 44 ITD 394 (Delhi) "The assessee can be said to have discharged onus which lay on it vis-a-vis the various cash credits by placing on record cogent and positive material in the shape of (i) confirmation letters from parties, (ii) assessment of creditors, (iii) bank statements, and (iv) copies of accounts in the books of the assessee-firm and by showing that…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…ng upon the transactions were genuine. The Tribunal was justified in holding the transaction appearing in the names of M and MS to be genuine transactions and deleting the sum of Rs.57,000 from the income of the assessee." 4. Ram Niwas & Sons V/s. Asstt. CIT 44 ITD 394 (Delhi) "The assessee can be said to have discharged onus which lay on it vis-a-vis the various cash credits by placing on record cogent and positive material in the shape of (i) confirmation letters from parties, (ii) assessment of creditors, (iii) bank statements, and (iv) copies of accounts in the books of the assessee-firm and by showing that…

Deputy Commissioner of Income Tax, Central Circle-5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…transaction transactions were genuine. The Tribunal was justified in holding the transaction appearing in the names of M and MS to be genuine transactions and deleting the sum of Rs.57,000 from the income of the assessee." 4. Ram Niwas & Sons V/s. Asstt. CIT 44 ITD 394 (Delhi) "The assessee can be said to have discharged onus which lay on it vis-a-vis the various cash credits by placing on record cogent and positive material in the shape of (i) confirmation letters from parties, (ii) assessment of creditors, (iii) bank statements, and (iv) copies of accounts in the books of the assessee-firm and by showing that…

Deputy Commissioner of Income Tax, Central Circle- 5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…ng upon the transactions were genuine. The Tribunal was justified in holding the transaction appearing in the names of M and MS to be genuine transactions and deleting the sum of Rs.57,000 from the income of the assessee." 4. Ram Niwas & Sons V/s. Asstt. CIT 44 ITD 394 (Delhi) "The assessee can be said to have discharged onus which lay on it vis-a-vis the various cash credits by placing on record cogent and positive material in the shape of (i) confirmation letters from parties, (ii) assessment of creditors, (iii) bank statements, and (iv) copies of accounts in the books of the assessee-firm and by showing that…

4. Ram Niwas & Sons. v. Asstt. CIT (44 ITD 394) — Cited in 4 Judgments | BharatTax