How many judgments cite ACIT v. Ganapati Enterprises Ltd.?

23 judgments on BharatTax cite ACIT v. Ganapati Enterprises Ltd. (32 Taxmann.com 262), spanning 2018 to 2026.

Which sections of the Income Tax Act does ACIT v. Ganapati Enterprises Ltd. come up under?

It is most often cited in judgments turning on Section 40A(3), Section 132, Section 132(4), Section 132(4A), Section 143(2), Section 145.

ACIT v. Ganapati Enterprises Ltd.

32 Taxmann.com 262High Court2013#5032 most cited

What is ACIT v. Ganapati Enterprises Ltd. authority for?

An Assessing Officer (AO) cannot make ad-hoc disallowances of expenses without identifying specific unverifiable or non-genuine expenses. Rejecting books of account by applying an arbitrary percentage without pointing out specific defects is impermissible.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

ACIT v. Ganapati Enterprises Ltd. · ad-hoc disallowance · unverifiable expenses · non-genuine expenses · rejecting books of account · arbitrary percentage · section 40A(3)

Sections most often in play

Section 40A(3)Section 132 Section 132(4)Section 132(4A)Section 143(2)Section 145 Section 153A Section 269SS

Issues it is cited on

section 131(1)section 269t section 139(9)section 54ec section 153a(1)(b)right to receive statement under section 132(4)retracted statement section 269ss annual value section 269 section 132(4a)

Judgments citing ACIT v. Ganapati Enterprises Ltd.

Late Smt. Sudesh Chawla L/H Shri Prem Chawla, Bhopal vs. The ACIT 1(2), Bhopal

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A Nos. 158 to 163/Ind/2015 Assessment Years 2000-01 to 2005-06 & Assessment Year-2006-07 Late Smt. SudeshChawla ACIT 1(2), L/H ShriPremChawla Bhopal Bhopal Vs. (Appellant) (Revenue ) PAN AAPPC0132J Assessment Year-2006-07 DCIT 1(1), Late Smt. SudeshChawla L/H Bhopal ShriPremChawla Bhopal Vs. (Revenue ) (Respondent) PAN AAPPC0132J IT(SS)A Nos. 170 to 175/Ind/2015 Assessment Years 2000-01 to 2005-06 & Assessment Year-2006-07…

The DCIT, 1(1), Bhopal vs. Smt. Sudesh Chawla, Bhopal

In the result appeal of the assessee for Assessment Years

ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Per Aarsleff A/S, Mumbai vs. Asst DIT (It) 4(02), Mumbai

Appeal stands allowed for statistical purposes

ITA 1263/MUM/2015[2005-06]Status: DisposedITAT Mumbai09 Mar 2018AY 2005-06

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Dhanesh Bafna/AliasagarFor Respondent: Shri. V. Rajguru DR

Section 142Section 143(1)Section 143(2)Section 234BSection 271(1)(c)Section 68Section 92C

…1 1263/M/2015 A.Y.2005-06 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं./I.T.A. No.1263/Mum/2015 (निर्धारणवर्ा / Assessment Year: 2005-06) Per Aarsleff A/s Dy. Director of Income Tax C/o. V.V. Mehta & (IT)-4(2), 1st Floor Scandia Associates 601, Balarama House Ballard Pier Mumbai- बनाम/ Opp Sales Tax Office, 400038 Vs. Bandra Kurla Complex, Bandra (East) Mumbai- 400050 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCP299M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Dhanesh Bafna/Aliasagar Rampurawala Revenue by : Shri. V. Rajgur…