Ashok Kumar Rungta v. ITO

167 Taxmann.com 429High Court2024#10249 most cited

What is Ashok Kumar Rungta v. ITO authority for?

Addition on account of alleged bogus purchases is not sustainable if the Assessing Officer has not brought any cogent and convincing evidence to prove his decision. If the Tribunal simply adopted a margin for disallowance despite finding the AO's order untenable, it deserves to be set aside.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,402 Indian tax judgments — from 2025 to 2026.

Also referred to as

Ashok Kumar Rungta v. ITO · bogus purchases · disallowance · cogent evidence · unsustainable addition · Assessment Officer · Tribunal · Bombay High Court · section 68

Sections most often in play

Section 148Section 133(6)Section 115BBESection 147Section 271(1)(c)Section 68Section 11Section 12A
Read the full judgment

Issues it is cited on

principal commissioner of income-taxaddition u/s 68tnmmaccommodation entrysection 151section 132(4)reopening of assessmentsection 131section 69csection 133section 133(6)section 153c

Judgments citing Ashok Kumar Rungta v. ITO

Sunrise Structurals & Engineering Pvt Ltd, Nagpur vs. Assistant/ Deputy Commissioner of Income Tax Circle-4 Nagpur, Nagpur

In the result, appeal filed by the assessee stands allowed

ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Sunrise Structural & ACIT/DCIT, Circle-4, Engineering P. Ltd., A10, vs Nagpur Hingna MIDC, Nagpur (Urban), Nagpur-440016 PAN : AACCS 3220 M Assessee Respondent Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Surjit Kumar Saha, Sr. DR Date of hearing : 25.02.2026 Date of pronouncement : 10.04.2026 O R D E R PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 12/02/…

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

The appeal of the assessee is Allowed on the

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER | ITA (SS) No. | AY | Assessee/ Assessee | Respondent 795/Mum/2025 2013-14 Dodhia Filaments Pvt DCIT, CC -3 796/Mum/2025 2014-15 Ltd. Room No. 12, A 797/Mum/2025 2015-16 69/100, New Mavji wing, 6th Floor, 798/Mum/2025 2016-17 compound, Narpoli Ashar IT Park, 799/Mum/2025 2017-18 Behind Ratan Talkies Thane (W) Bhiwandi. 2189/Mum/2025 2013-14 Dodhia Synthetics Ltd., DCIT, CC -3 2190/Mum/2025 2013-14 House No. 98/2, Room No. 12, A 2200/Mum/2025 2019-20 Dodhia House, Behind w…

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

The appeal of the assessee is Allowed on the

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA (SS) No. 795/Mum/2025 796/Mum/2025 797/Mum/2025 798/Mum/2025 799/Mum/2025 2189/Mum/2025 2190/Mum/2025 2200/Mum/2025 2201/Mum/2025 2202/Mum/2025 2203/Mum/2025 2204/Mum/2025 2205/Mum/2025 2206/Mum/2025 2105/Mum/2025 2106/Mum/2025 2227/Mum/2025 AY 2013-14 2014-15 2015-16 2016-17 2017-18 2013-14 2013-14 2019-20 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2014-15 2015-16 2016-17 Assessee/ Assessee Dodhia Filaments Pvt Ltd. New Mavji compound, Narpoli Behind Ratan Ta…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. Shree Chanakya Education Society, Aundh, Pune

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT (Exemption) Shree Chanakya Education Society Circle, Pune Vs. Flat No.1 and 2, Runwal Sarita, Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Appellant) (Respondent) CO No.12/PUN/2025 Assessment Year : 2014-15 Shree Chanakya Education Society DCIT (Exemption) Flat No.1 and 2, Runwal Sarita, Vs. Circle, Pune Balaji Park, Aundh, Pune – 411007 PAN: AAETS6660C (Cross Objector) (Respondent) Assessment Year : 2014-15 DCIT (Exemption) Shree Chana…

Manoj Narandas Bha vs. Ar, Bhayandar West Thanevs.Income Tax Officer, Thane West

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2644/MUM/2023[2010-2011]Status: DisposedITAT Mumbai29 Apr 2025AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2010-11 Manoj Narandas Bhavsar, Ito, A-405, Mahavir Jyot, Station Road, Room No. 16, B Wing, 6Th Floor, Bhayandar West, Vs. Ashar It Park, Road No. 16Z, Maharashtra-401101. Midc, Thane West-401101. Pan No. Aczpb 2228 E Appellant Respondent Assessee By : Mr. Rahul Hakani Revenue By : Mr. Kiran Unavekar, Sr. Dr

For Appellant: Mr. Rahul HakaniFor Respondent: Mr. Kiran Unavekar, Sr. DR
Section 133(6)Section 148Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2010-11 Manoj Narandas Bhavsar, ITO, A-405, Mahavir Jyot, Station Road, Room No. 16, B Wing, 6th floor, Bhayandar West, Vs. Ashar IT Park, Road No. 16Z, Maharashtra-401101. MIDC, Thane West-401101. PAN NO. ACZPB 2228 E Appellant Respondent Assessee by : Mr. Rahul Hakani Revenue by : Mr. Kiran Unavekar, Sr. DR Date of Hearing : 01/04/2025 Date of pronouncement : 29/04/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is dire…

ACIT-Cir.20(1), Mumbai vs. Hitesh Joitkumar Jain, Mumbai

In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is allowed

ITA 2639/MUM/2024[2017]Status: DisposedITAT Mumbai01 Apr 2025

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(2), Pratiksha Tower, 2017/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central-400008 Mumbai-400012 [PAN: AIFPJ1531N] Hitesh Joitkumar Jain, ACIT, B-904, 9th Floor, Circle-20(1), Pratiksha Tower, 2639/Mum/2024 2017-18 Piramal Chambers, RS Nimkar Marg, Lalbaug, Parel, Mumbai Central- Mumbai-400012 400008 [PAN: AIFPJ1531N] Assessee by : Shri Nee…

Hitesh Joitkumar Jain, Mumbai Central vs. ACIT Circle-20(2) Mumbai, Piramal Chamber

ITA 2017/MUM/2024[2017-2018]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER | ITA No. | Α.Υ. | Appellant | Respondent | |---|---|---|---| | 2017/Mum/2024 | 2017-18 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400008 [PAN: AIFPJ1531N] | ACIT, Circle-20(2), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | | 2639/Mum/2024 | 2017-18 | ACIT, Circle-20(1), Piramal Chambers, Lalbaug, Parel, Mumbai-400012 | Hitesh Joitkumar Jain, B-904, 9th Floor, Pratiksha Tower, RS Nimkar Marg, Mumbai Central-400…

B Sethia & Sons Jewellers, Mumbai vs. ACIT Circle 19(1), Mumbai

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

ITA 414/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Mar 2025AY 2012-13

Bench: Shri B.R. Baskaran & Shri Sandeep Gosain: A.Y : 2012-13 B. Sethia & Sons Jewellers Vs. Assistant Commissioner Of Jw 5050, Bharat Diamond Bourse, Income Tax, Circle 19(1), Bandra Kurla Complex, Bandra Mumbai. (Respondent) (E), Mumbai 400 051. Pan : Aacfb8959R (Appellant)

For Appellant: Shri Rahul SardaFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : A.Y : 2012-13 B. Sethia & Sons Jewellers Vs. Assistant Commissioner of JW 5050, Bharat Diamond Bourse, Income Tax, Circle 19(1), Bandra Kurla Complex, Bandra Mumbai. (Respondent) (E), Mumbai 400 051. PAN : AACFB8959R (Appellant) Appellant by : Shri Rahul Sarda Respondent by : Shri Leyaqat Ali Aafaqui, Sr. DR Date of Hearing : 04/03/2025 Date of Pronouncement : 17/03/2025 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER : The assessee has filed this appeal challeng…

Anil Radheshyam Chokhani, Mumbai vs. Income Tax Officers 17(1)(2), Mumbai

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

ITA 6678/MUM/2024[2011-12]Status: DisposedITAT Mumbai14 Feb 2025AY 2011-12

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year : 2011-12

For Appellant: Shri Dharan GandhiFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2011-12 Anil Radheshyam Chokhani, Income Tax Officer-17(1)(2), 6th Floor, Akautilya Bhawan, 6W, Merchant Chamber, vs. Mumbai New Marine Lines, Mumbai PAN : AABPC9812B (Appellant) (Respondent) For Assessee : Shri Dharan Gandhi For Revenue : Shri Ram Krishn Kedia, Sr.DR Date of Hearing : 12-02-2025 Date of Pronouncement : 14-02-2025 O R D E R PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.05-11-2024 passed…

Ashok Kumar Rungta v. ITO (167 Taxmann.com 429) — Cited in 10 Judgments | BharatTax