A.V.N. Jagga Row v. CIT

166 ITR 862High Court#19434 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 A.V.N. Jagga Row v. 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

…ent proceedings, when the authorities are called upon to consider the effect of the terms of a document the general principles embodied in section 91,92 and 94 of the said Act can be applied in construing the effect of the document - A.V.N. Jagga Row V/s. CIT 166 ITR 862 (AP). h) The deeming part of section 68 deals with cash credits. In section 68 where any sum is found credited in the books of an assessee for any previous year and he offers no explanation about the nature and source thereof or explanation offered by him is not satisfactory, the sum so credited "may" be deemed to be the income of the assessee.…

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

…ent proceedings, when the authorities are called upon to consider the effect of the terms of a document the general principles embodied in section 91,92 and 94 of the said Act can be applied in construing the effect of the document - A.V.N. Jagga Row V/s. CIT 166 ITR 862 (AP). h) The deeming part of section 68 deals with cash credits. In section 68 where any sum is found credited in the books of an assessee for any previous year and he offers no explanation about the nature and source thereof or explanation offered by him is not satisfactory, the sum so credited "may" be deemed to be the income of the assessee. T…

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

…ent proceedings, when the authorities are called upon to consider the effect of the terms of a document the general principles embodied in section 91,92 and 94 of the said Act can be applied in construing the effect of the document - A.V.N. Jagga Row V/s. CIT 166 ITR 862 (AP). h) The deeming part of section 68 deals with cash credits. In section 68 where any sum is found credited in the books of an assessee for any previous year and he offers no explanation about the nature and source thereof or explanation offered by him is not satisfactory, the sum so credited "may" be deemed to be the income of the assessee.…

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

…ent proceedings, when the authorities are called upon to consider the effect of the terms of a document the general principles embodied in section 91,92 and 94 of the said Act can be applied in construing the effect of the document - A.V.N. Jagga Row V/s. CIT 166 ITR 862 (AP). h) The deeming part of section 68 deals with cash credits. In section 68 where any sum is found credited in the books of an assessee for any previous year and he offers no explanation about the nature and source thereof or explanation offered by him is not satisfactory, the sum so credited "may" be deemed to be the income of the assessee. T…

A.V.N. Jagga Row v. CIT (166 ITR 862) — Cited in 4 Judgments | BharatTax