91 (Guj), (iv) CIT v. Apex Therm Packaging (P.) Ltd.

71 Taxmann.com 275High Court2016#11815 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 147Section 68Section 148Section 151(1)Section 131(1A)Section 132Section 133ASection 151

Issues it is cited on

section 151(1)appeal before cit(a)addition u/s 68accommodation entrysection 133asection 132(4)escapement of incomeunexplained cash creditreason to believeincriminating materialsearch and seizuregenuineness of the transaction

Judgments citing 91 (Guj), (iv) CIT v. Apex Therm Packaging (P.) Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. MASSIMO ENTERPRISE, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1111/SRT/2024[2013-14]Status: DisposedITAT Surat22 Aug 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. ANUPA JIGNESH AMIN, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1109/SRT/2024[2013-14]Status: DisposedITAT Surat22 Aug 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. JIGNESH MAHESH AMIN, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1108/SRT/2024[2015-16]Status: DisposedITAT Surat22 Aug 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. JIGNESH MAHESH AMIN, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1107/SRT/2024[2014-15]Status: DisposedITAT Surat22 Aug 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3, SURAT vs. BHARATBHAI KANJIBHAI KAKADIYA, SURAT

In the result, deletion of unsecured loan of Rs

ITA 391/SRT/2023[2016-17]Status: DisposedITAT Surat24 Mar 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.391/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Bharatbhai Kanjibhai Kakadiya Income-Tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5Th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.312/Srt/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai Kakadiya Assistant Commissioner Of 27, Hans Society, Varachha Road, Vs. Income-Tax, Central Circle-3, Varachha, Surat-395 006 Surat, Room No.507, 5Th Floor, Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132(4)Section 147Section 250Section 44ASection 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.391/SRT/2023 Assessment Year: (2016-17) (Physical court hearing) Assistant Commissioner of Bharatbhai Kanjibhai Kakadiya Income-tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AFMPK 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.312/SRT/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai…

BHARATBHAI KANJIBHAI KAKADIYA,SURAT vs. ASSISTANT REGISTRAR, CENTRAL CIRCLE-3, SURAT

In the result, deletion of unsecured loan of Rs

ITA 312/SRT/2023[2016-17]Status: DisposedITAT Surat24 Mar 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.391/Srt/2023 Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Bharatbhai Kanjibhai Kakadiya Income-Tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5Th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.312/Srt/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai Kakadiya Assistant Commissioner Of 27, Hans Society, Varachha Road, Vs. Income-Tax, Central Circle-3, Varachha, Surat-395 006 Surat, Room No.507, 5Th Floor, Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afmpk 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132(4)Section 147Section 250Section 44ASection 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.391/SRT/2023 Assessment Year: (2016-17) (Physical court hearing) Assistant Commissioner of Bharatbhai Kanjibhai Kakadiya Income-tax, Central Circle-3, Vs. 27, Hans Society, Varachha Road, Surat, Room No.507, 5th Floor, Varachha, Surat-395 006 Aatyakar Bhawan, Majura Gate,Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AFMPK 5646 M (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.312/SRT/2023 Assessment Year: (2016-17) Bharatbhai Kanjibhai…

MALVI AND CO.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(5), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 658/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad10 May 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133(6)Section 143(3)Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Malvi and Co. Income Tax Officer, 11, Opera Society, Ward-5(3)(5), Nava Vikasgruh Road, Vs Ahmedabad Paldi, Ahmedabad, Gujarat-380007 PAN: AAZFM4612M (Respondent) (Appellant) Assessee Represented: Shri Rajiv Khandelwal, A.R. Revenue Represented: Shri Atul Pandey, Sr.D.R. Date of hearing : 19-02-2024 Date of pronouncement : 10-05-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against th…

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. STHAPATYA SHILP CONSTRUCTION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R
Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 907/AHD/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. PAN: ABFFS2922P (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख…

M/S CYBERSYS INFOTECH LTD.,MEERUT vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 1673/DEL/2011[2004-05]Status: DisposedITAT Delhi03 Aug 2016AY 2004-05

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Sudhanshu Srivastava Hri Sudhanshu Srivastava Hri Sudhanshu Srivastavahri Sudhanshu Srivastava

For Appellant: Shri Sanjay Malik, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT-DR
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘B’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND G.D. AGRAWAL, VICE PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA HRI SUDHANSHU SRIVASTAVA HRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER HRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No…

91 (Guj), (iv) CIT v. Apex Therm Packaging (P.) Ltd. (71 Taxmann.com 275) — Cited in 9 Judgments | BharatTax