What is AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. authority for?

In Section 68 proceedings, the initial burden lies on the assessee to prove the identity of creditors or share applicants and the genuineness of the transaction; once this burden is discharged, it shifts to the Revenue for further investigation or disproof.

How many judgments cite AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.?

86 judgments on BharatTax cite AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. (194 Taxmann 43), spanning 2016 to 2026.

Which sections of the Income Tax Act does AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 147, Section 148, Section 115BBE.

AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. (194 Taxmann 43)

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA vs. SHREE GANESH EDIBLES PVT. LTD., KHANNA

The appeal stand dismissed

ITA 308/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh24 Feb 2026AY 2022-23

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR

Section 115JSection 132Section 147Section 148Section 68

…1 ITA Nos.307 & 308/Chandi/2025 AY: 2019-20 & 2022-23 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.307/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2019-20) & 2. आयकर अपील सं. / ITA No.308/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2022-23) DCIT (Central Circle-1) Shree Ganesh Edibles Pvt. Ltd. बनाम/ Vs. SCO 1-6, 2nd Floor Shop No.25B, New Grain Market Kitchlu Nagar, Ludhiana Khanna (Punjab) – 141401 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJCS-6800-N (अपीलाथ"/Appellant)…

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA vs. SHREE GANESH EDIBLES PVT. LTD., KHANNA

The appeal stand dismissed

ITA 307/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh24 Feb 2026AY 2019-20

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR

Section 115JSection 132Section 147Section 148Section 68

…1 ITA Nos.307 & 308/Chandi/2025 AY: 2019-20 & 2022-23 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.307/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2019-20) & 2. आयकर अपील सं. / ITA No.308/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2022-23) DCIT (Central Circle-1) Shree Ganesh Edibles Pvt. Ltd. बनाम/ Vs. SCO 1-6, 2nd Floor Shop No.25B, New Grain Market Kitchlu Nagar, Ludhiana Khanna (Punjab) – 141401 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJCS-6800-N (अपीलाथ"/Appellant)…

NEERAJ JAISWAL AND OTHERS,BAREILLY vs. ACIT-1, BAREILLY

The appeal of the assessee is allowed

ITA 33/LKW/2025[2020-21]Status: DisposedITAT Lucknow16 Feb 2026AY 2020-21

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2020-21 & ( S.A. No.08/Lkw/2025) In Ita. No.33/Lkw/2025 Assessment Year 2020-21 Neeraj Jaiswal & Others Vs. The Acit-1 Green Park, Bareilly-243001. ‘C.R. Building’, Kamla Nehru Marg, Civil Lines, Bareilly-243001. Tan/Pan:Aaaan4041K (Appellant) (Respondent)

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Neeraj Kumar, CIT (DR)

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2020-21 & ( S.A. No.08/LKW/2025) In ITA. No.33/LKW/2025 Assessment Year 2020-21 Neeraj Jaiswal and others Vs. The ACIT-1 Green Park, Bareilly-243001. ‘C.R. Building’, Kamla Nehru Marg, Civil Lines, Bareilly-243001. TAN/PAN:AAAAN4041K (Appellant) (Respondent) Appellant by : Shri Rakesh Garg, Advocate Respondent by : Shri Neeraj Kumar, CIT (DR) ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the assessee against the…

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S MAXXON VANIJYA & RESOURCES PVT LTD, KOLKATA

In the result, the order of the Ld

ITA 89/PAT/2021[2012-13]Status: DisposedITAT Patna08 Dec 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 132(1)Section 139Section 143(2)Section 144Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 89/PAT/2021 Assessment Year: 2012-13 ACIT, Central Circle-2, Patna M/s. Maxxon Vanijya & Vs. Resources Pvt. Ltd. (Appellant) (Respondent) PAN: AACCM3143M Appearances: Department represented by : Md. Shadab Ahmed, CIR(DR). Assessee represented by : Sudeep Sinha, Adv. Date of concluding the hearing : 13-October-2025 Date of pronouncing the order : 08-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is ag…

KEMOX CORPORATION,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 221/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Oct 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Simran Dhawan, Ld. A.RFor Respondent: Shri Ritesh Misra, Ld. D.R

Section 131Section 131(1)(d)Section 142Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA Nos.221, 226 & 227/M/2025 Assessment Years: 2015-16, 2019-20 & 2020-21 M/s. Kemox Corporation, House No.69/100, New Mavji Compound, Narpoli, Maharashtra – 421 302 PAN: AAFFK4685A (Appellant) DCIT-CC-3, Room No.12, A Wing, Vs.16th Floor, Ashar IT Park, Thane West, Maharashtra - 400604 (Respondent) Present for: Assessee by : Ms. Simran Dhawan, Ld. A.R. a/w Shri Ravi Gantra, Ld. A.R. Revenue by : Shri Ritesh Misra, Ld. D.R. Date of Hearing Date of Prono…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD, DELHI

ITA 602/DEL/2025[2016]Status: DisposedITAT Delhi29 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

Section 143(3)Section 148Section 148ASection 151Section 151(1)Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. M/s. Rudra Buildwell Homes DCIT, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi PAN: AAFCR6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising out of ITA No.602/Del/2025] Assessment Year: 2016-17 M/s. Rudra Buildwell Vs. DCIT, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida PAN: AAFCR6959P (Appellant) (Respondent) Assessee by Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, ITP Department by Sh.…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S. SHRISH ENTERPRISES PRIVATE LIMITED, DELHI

ITA 5315/DEL/2024[2018-19]Status: DisposedITAT Delhi21 Aug 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandradcit, Room No. 225E, Cr Vs. M/S Shrish Enterprise Building, 2Nd Floor, Private Limited, Hall No. Ip Estate, 3 & 4, M-27/2, Badli New Delhi - 110002 Industrial Estate, Badli, Delhi – 110042 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs0684N Appellant .. Respondent

For Appellant: Sh. Nitin Gulati, Adv. &For Respondent: Sh. Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 68

…P a g e | 1 DCIT Vs. M/s Shrish Enterprise Pvt. Ltd. (AY: 2018-19) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER DCIT, Room No. 225E, CR Vs. M/s Shrish Enterprise Building, 2nd Floor, Private Limited, Hall No. IP Estate, 3 & 4, M-27/2, Badli New Delhi - 110002 Industrial Estate, Badli, Delhi – 110042 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFCS0684N Appellant .. Respondent Appellant by : Sh. Nitin Gulati, Adv. & Sh. Shyam Jain, Adv. Respondent by : Sh. Manish Gupta, Sr. DR Date of Hearing 04.08.2025 Date of Pronouncement 21.…

AAKASH UNIVERSAL LIMITED ( MERGED ENTITY RAJKIRAN TEXTILES PVT LTD),MUMBAI vs. INCOME TAX OFFICER WARD 13(3)(1), MUMBAI

In the result the appeal filed by the assessee stands\npartly allowed

ITA 1197/MUM/2025[2010-11]Status: DisposedITAT Mumbai13 May 2025AY 2010-11

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nHON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1197/Mum/2025\n(Assessment Year: 2010-11)\nAakash Universal Ltd\n(Merged entity Rajkiran\nTextiles Pvt Ltd)\n15A, Bharat Insurance Bldg,\n3rd Floor, Horniman Circle,\nFort, Mumbai – 400 001.\nVs.\nITO, ward 13(3)(1)\n261, Aayakar Bhavan,\nMaharishi Karve Road,\nMumbai – 400 020.\nPAN/GIR No. AAACA9755H (AAACR2245R)\n(Applicant)\n(Respondent)\nAssessee by\nShri Vimal Punmiya\nRevenue by\nShri Ram Krishn Kedia, Sr. DR\nDate of H…

JAY GANGA EXIM INDIA PVT.LTD.,HOWRAH vs. I.T.O.,WARD-13(1), KOLKATA

ITA 964/KOL/2019[2012-13]Status: FixedITAT Mumbai08 Apr 2025AY 2012-13

Bench: Shri B.R. Baskaran & Shri Narender Kumar Choudhry

For Appellant: Shri Tejveer SinghFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

Section 131Section 131(1)(d)Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI "D" BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No. 964/Kol/2019 Assessment Year : 2012-13 Jay Ganga Exim India Pvt. Ltd., (Formerly Jay Jyoti India Pvt. Ltd.) Panjapara, Mashila, VS. Sankrail, Howrah-711302. West Bengal DCIT-4(3), Mumbai Now ITO, Ward-13(1), Kolkata Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069. PAN : AAACJ8822E (Appellant) (Respondent) Assessee by : Shri Tejveer Singh, Harsh Vijayvargiya Revenue by : Smt. Sanyogita Nagpal, CIT-DR Date of Hearing : 20-03-2025 Date of Prono…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MEERUT, MEERUT vs. SMT. KAMLESH, DELHI

Appeal is dismissed

ITA 2152/DEL/2024[2014-15]Status: DisposedITAT Delhi06 Dec 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2014-15 Dcit, Vs. Smt. Kamlesh, Central Circle, 1402/1403, Vidhyanchal Meerut Tower, Kaushambi, Ghaziabad Pan :Akypk3905E (Appellant) (Respondent) Assessee By Sh. Rohit Agarwal, Ca Department By Ms. Jaya Choudhary, Cit(Dr)

Section 153ASection 56(2)(vi)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2014-15 DCIT, Vs. Smt. Kamlesh, Central Circle, 1402/1403, Vidhyanchal Meerut Tower, Kaushambi, Ghaziabad PAN :AKYPK3905E (Appellant) (Respondent) Assessee by Sh. Rohit Agarwal, CA Department by Ms. Jaya Choudhary, CIT(DR) Date of hearing 26.11.2024 Date of pronouncement 06.12.2024 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “C…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Income Tax Officer Vs Rama Allure LLP Ward, Phalodi, 98, Krishna Nagar, Jodhpur Pal Road, Jodhpur (Appellant) (Respondent) PAN NO. AAZFR 4837 P Assessee By Sh. Amit Kothari, C.A. & Sh. Ajay Moondra Revenue By Sh. Lovish Kumar, CIT Date of hearing 14/07/2023 Date of 09/10/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by revenue and is arising out of the order of the National Faceless Appeal Centre dated 28.02.2023 [here in a…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14