6. Mohar Singh v. Dy. CIT

77 TTJ 218Income Tax Appellate Tribunal#21375 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 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 6. Mohar Singh v. Dy. 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

…of the above judicial pronouncement, it can be said that the source of the source cannot be inquired by the department. Hence, the addition sustained by the Commissioner (Appeals) was not justified and the same could be deleted." 6. Mohar Singh V/s. Dy. CIT 77 TTJ 218 (Agra) "Admittedly the onus is on the assessee to prove the identity and creditworthiness of the creditors as well as genuineness of the transactions. The assessee has filed confirmations from all the creditors confirming the loan transaction. All the three creditors are being assessed to tax. The entire loans have been obtained by the assessee by…

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

…of the above judicial pronouncement, it can be said that the source of the source cannot be inquired by the department. Hence, the addition sustained by the Commissioner (Appeals) was not justified and the same could be deleted." 6. Mohar Singh V/s. Dy. CIT 77 TTJ 218 (Agra) "Admittedly the onus is on the assessee to prove the identity and creditworthiness of the creditors as well as genuineness of the transactions. The assessee has filed confirmations from all the creditors confirming the loan transaction. All the three creditors are being assessed to tax. The entire loans have been obtained by the assessee by…

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

…of the above judicial pronouncement, it can be said that the source of the source cannot be inquired by the department. Hence, the addition sustained by the Commissioner (Appeals) was not justified and the same could be deleted." 6. Mohar Singh V/s. Dy. CIT 77 TTJ 218 (Agra) "Admittedly the onus is on the assessee to prove the identity and creditworthiness of the creditors as well as genuineness of the transactions. The assessee has filed confirmations from all the creditors confirming the loan transaction. All the three creditors are being assessed to tax. The entire loans have been obtained by the assessee by…

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

…of the above judicial pronouncement, it can be said that the source of the source cannot be inquired by the department. Hence, the addition sustained by the Commissioner (Appeals) was not justified and the same could be deleted." 6. Mohar Singh V/s. Dy. CIT 77 TTJ 218 (Agra) "Admittedly the onus is on the assessee to prove the identity and creditworthiness of the creditors as well as genuineness of the transactions. The assessee has filed confirmations from all the creditors confirming the loan transaction. All the three creditors are being assessed to tax. The entire loans have been obtained by the assessee by…

6. Mohar Singh v. Dy. CIT (77 TTJ 218) — Cited in 4 Judgments | BharatTax