ARL Infratech Ltd. 394 ITR 383, Barkha Synthetics Ltd. vs ACIT 283 ITR 377, CIT v. Bhaval Synthetics

264 CTR 86High Court2014#7367 most cited

What is ARL Infratech Ltd. 394 ITR 383, Barkha Synthetics Ltd. vs ACIT 283 ITR 377, CIT v. Bhaval Synthetics authority for?

The revenue cannot make additions to income based on accommodation entries if the assessee provides evidence and the Assessing Officer fails to rebut it, especially when statements of individuals denying such entries are on record.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Also referred to as

ARL Infratech Ltd. · Barkha Synthetics Ltd. · Bhaval Synthetics · Morani Authomotives · 264 CTR 86 · accommodation entries · onus on revenue · rebuttal · statements · unexplained income

Sections most often in play

Section 115BBESection 132Section 133(6)Section 143(3)Section 153ASection 68Section 69C

Judgments citing ARL Infratech Ltd. 394 ITR 383, Barkha Synthetics Ltd. vs ACIT 283 ITR 377, CIT v. Bhaval Synthetics

Goldendunes Homes LLP, Jaipur vs. ACIT, Central Circle-2, Jaipur

ITA 603/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 Aug 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 143(3)Section 68Section 69C

…f." 3. The Hon’ble Rajasthan High Court consistently followed the ratio laid down in Shree Barkha Synthetics Ltd.(supra) in the undernoted subsequent orders: CIT v. Bhaval Synthetics [2013] 217 Taxman 23 (Rajasthan) CIT vs. Morani Automotives (P.) Ltd. [2014] 264 CTR 86 (Rajasthan) CIT vs. Supertech Diamond Tools (P.) Ltd. [2014] 44 taxmann.com 460 (Rajasthan)’’ 2.7 Apart from this, the decisions of Hon’ble High Court of other States are relied upon who upheld the said proposition and some of the extracts of the cases are detailed as under:- 1. CIT vs. Vacmet Packaging (India) (P.) Ltd.[2014] 367 ITR 217 (Allaha…

DCIT, Central Circle Ajmer, Ajmer vs. Puja Synthetics Private Limited, Bhilwara

In the result, the appeal of the Revenue is dismissed

ITA 87/JPR/2023[2009-10]Status: DisposedITAT Jaipur09 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Soni (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 115JSection 153ASection 263

…lso not disputed by the Revenue. Thus, relying on the decision of the CIT vs. Lovely Exports (P.) Ltd. 216 CTR 195 (SC) decided by the Hon’ble Apex Court and the decision of the Hon’ble Jurisdictional High Court in the case CIT vs. Morani Automatives (P.) Ltd 264 CTR 86 (Raj.). Based on these the ld. AR of the assessee submitted that the primary onus has been discharged the obligation casted upon it and the appeal of the revenue is not sustainable considering the binding judicial precedent.The ld. AR of the assessee thus stated that “if the share application money is received by the assessee company from alleged…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12
Section 143(3)Section 153Section 153ASection 68

…Synthetics Ltd. V/s Assistant Commissioner of Income-tax (2006) 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI ITA 1053, 1188 & 1205/JP/2018 & CO 48/JP/2018_ 44 M/s Agrasen Agro Industries P Ltd. Vs DCIT AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN- HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Inco…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…Synthetics Ltd. V/s Assistant Commissioner of Income-tax (2006) 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI ITA 1053, 1188 & 1205/JP/2018 & CO 48/JP/2018_ 44 M/s Agrasen Agro Industries P Ltd. Vs DCIT AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN- HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Inco…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…Synthetics Ltd. V/s Assistant Commissioner of Income-tax (2006) 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI ITA 1053, 1188 & 1205/JP/2018 & CO 48/JP/2018_ 44 M/s Agrasen Agro Industries P Ltd. Vs DCIT AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN- HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Inco…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1211/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Feb 2019AY 2013-14
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1099/JPR/2018[2016-17]Status: DisposedITAT Jaipur12 Feb 2019AY 2016-17
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1098/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1097/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1096/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1028/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1027/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…tant Commissioner of Income-tax (2006) ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 18 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables Ltd. 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Incom…

M/S Balaji Health Care Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-4-3, Jaipur

In the result, the appeal of the assessee is allowed

ITA 566/JPR/2018[2006-07]Status: DisposedITAT Jaipur30 Jan 2019AY 2006-07
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri K.C. Meena (Addl.CIT)
Section 143(3)Section 147Section 148Section 234A

…in its hands, reliance was placed on the decisions of Hon’ble Rajasthan High Court in case of CIT vs. ARL Infratech Ltd. 394 ITR 383, Barkha Synthetics Ltd. vs ACIT 283 ITR 377, CIT vs. Bhaval Synthetics 217 taxman 23 and CIT vs. Morani Authomotives (P) Ltd. 264 CTR 86 besides various other decisions. 8. It was further submitted that during the course of assessment proceedings, the assessee Company was provided with the copies of statements of Mr. Surendra Kumar Jain and Mr. Virendra Kumar Jain. In the statements both the brothers have categorically denied to have provided any accommodation entry to any person.…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1207/JPR/2018[2011-12]Status: DisposedITAT Jaipur11 Jan 2019AY 2011-12
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 14ASection 68

…is justifiable in the hands of the Assessee in view of the judgments in case of Shree Barkha Synthetics Ltd. V/s Assistant Commissioner of Income- tax (2006) 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax 21 ITA No. 1206(4)/JP/2018 M/s. Baran Roller Flour Mills Pvt. Ltd., Kota. v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. C…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1206/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Jan 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 14ASection 68

…is justifiable in the hands of the Assessee in view of the judgments in case of Shree Barkha Synthetics Ltd. V/s Assistant Commissioner of Income- tax (2006) 155 TAXMAN 289 (RAJ.), COMMISSIONER OF INCOME-TAX, JAIPUR -II V. MORANI AUTOMOTIVES (P.) LTD. [2014] 264 CTR 86 (RAJASTHAN-HC), CIT v. Orissa Corpn. (P.) Ltd. [1986) 159 ITR 78/25 Taxman 80F (SC), Commissioner of Income-tax 21 ITA No. 1206(4)/JP/2018 M/s. Baran Roller Flour Mills Pvt. Ltd., Kota. v/s Mark Hospitals (P.) Ltd. [2015] 373 ITR 115 (Madras)(MAG.), Commissioner of Income-tax, Ajmer v. Jai Kumar Bakliwal [2014] 366 ITR 217 (Rajasthan), CIT v/s. C…

ARL Infratech Ltd. 394 ITR 383, Barkha Synthetics Ltd. vs ACIT 283 ITR 377, CIT v. Bhaval Synthetics (264 CTR 86) — Cited in 15 Judgments | BharatTax