68. CIT v. Rohini Builders

254 ITR 275Supreme Court of India#15460 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 68 Section 131(1A)Section 132(4A)Section 133A Section 143(1)Section 147 Section 148

Issues it is cited on

addition under section 68 share application money accommodation entry genuineness of the transaction unexplained cash credit section 68 section 143(1)section 13 person company section 143(3)section 143

Judgments citing 68. CIT v. Rohini Builders

Income Tax Officer-1, Morena vs. Shri Agrasen Logistics, Jotai Road, Porsa

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

…ave been taken against the assessee: DCIT vs. Rohini Builders 256 ITR 360. (GUJ HC) on the issue No substantial question of law can be raised, where sufficient document have been provided by the assessee to prove the cash credits u/s 68. CIT v Rohini Builders 254 ITR 275(SC) no addition can be made by the AO, just taking on fact the explanation found was not creditworthiness of the creditors and the same has been followed by the CITIA) also has appreciated the evidence filed by the assessee as under: Assessee has filed copy of PAN and Aadhar of the creditors in support of identity of the creditors. Copy of Acknow…

The DCIT, Central Circle-1(1), Ahmedabad vs. Soham Commodities Pvt. Ltd, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…urts of law: I.T.A No. 1380 & 1381/Ahd/2019 A.Y. 2010-11 Page No 4 DCIT Vs. Piyush Subodhbhai Jhaveri & Soham Commodities Pvt. Ltd. i) Rohini Builders vs. Dy. CIT (2002) 256 ITR 360 (Guj) [SLP of Revenue dismissed by the Hon'ble Supreme Court as reported in 254 ITR 275 (Statute)]. ii) CIT Vs. Orissa Corporation Pvt. Ltd. (1986) 159 ITR 78 (SC). iii) Pr. CIT v. Adamine Construction (P.) Ltd. (2018) 99 taxmann.com 44 (Delhi). iv) PrCIT v. Hi Tech Residency (P.) Ltd. [2018] 96 taxmann.com 402(Delhi). [SLP of Revenue dismissed by the Hon'ble Supreme Court as reported [2018] 96 taxmann.com 403]. v) PCIT v. Best Infr…

The DCIT, Central Circle-1(1), Ahmedabad vs. Piyush Subodhbhai Jhaveri, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

Ashwini Kumar Taneja, New Delhi vs. ITO Ward - 46(3), New Delhi

Appeal is allowed

ITA 7391/DEL/2019[2016-17]Status: DisposedITAT Delhi27 May 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmash. Ashwini Kumar Taneja Vs. Ito, Ward-46(3), 586, Gandhi Cloth Market New Delhi Chandni Chowk, Delhi-110006 C/O M/S Rra Taxindia, D-28, South Extension, Part-I, New Delhi-110049 Pan : Adbpt3461A (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 68

…x 59 ITR 632 (Assam) • CIT vs. Shri Ram Narain Goel 224 ITR 180 (Pun. & Har.) • Nemi Chand Kothari vs. CIT & another 264 ITR 254 (Gauhati) • Rohini Builders vs. DCIT 76 TTJ 521 (Ahmd.) • DCIT vs. Rohini Builders 256 ITR 360 (Gujarat) • CIT vs. Rohini Builders 254 ITR 275 (Statute) • CIT vs. Orissa Corporation Pvt. Ltd. 159 ITR 78 (SC) Ashwini Kumar Taneja 6 • GG Films vs. ITO 45 TTJ 644 (Cochin) and Anil Kumar Midha (HUF) vs. ITO 100 TTJ 644 (jodhpur) • Sarogi Credit Corporation vs. CIT, Biahr 103 ITR 344 (Pat) • Jalan Timbers vs. CIT 223 ITR 11 (Gauhati) • Sona Electric Co. vs. CIT 152 ITR 507 (Delhi) • S. Hast…

Income Tax Officer, Ward-3(2)(1), Ahmedabad vs. Rajeshkumar Ramjeebhai Desai, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 568/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 May 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Appellant: Shri V.K. Mangla, Sr. D.RFor Respondent: Shri S.N. Divetia, A.R. &

Section 69A

…Cash credit- Genuineness of transaction - Assessee to prove only identity of creditor mere Finding that amount in question is unexplained income Not acceptable - Addition on account of unexplained credit - Not justified" In the case of CIT vs Rohini Builders 254 ITR 275 SC, the apex court has decided that if the assessee is engaged in business and has furnished details of the person from whom loan were taken, the amount credited cannot be treated as unexplained, until creditworthiness and genuinity are disproved. ITA No.568/Ahd/2023 (ITO Vs.Rajeshkumar Ramjeebhai Desai) A.Y.– 2017-18 - 8 – In view of the submi…

DCIT, Circle-1(1)(2), Surat vs. Merrygold Gems Pvt. Ltd, Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 126/SRT/2020[2016-17]Status: DisposedITAT Surat11 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2020 (Ay 2016-17) (Hearing In Virtual Court) Deputy Commissioner Of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-Tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1St Floor, Surat-395007 Aaykar Bhavan, Pan No. Aaicm 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 269SSection 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.126/SRT/2020 (AY 2016-17) (Hearing in Virtual Court) Deputy Commissioner of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1st Floor, Surat-395007 Aaykar Bhavan, PAN No. AAICM 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Prakash G Jhunjhunwala, C.A राज" की ओर से /Revenue by Shri H.P. Meena CIT-DR…