Bikram Singh 399 ITR 407 (Del) v. Sidharth Export

112 Taxmann.com 193High Court2019#8616 most cited

What is Bikram Singh 399 ITR 407 (Del) v. Sidharth Export authority for?

The onus is on the assessee to explain the nature and source of cash credits in their books, failing which such sums can be added to their income under Section 68 of the Income Tax Act.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Bikram Singh 399 ITR 407 (Del) · Sidharth Export 112 Taxmann.com 193 · Section 68 · cash credits · unexplained money · onus of proof · addition u/s 68 · genuineness of the transaction · share application money · sundry creditors

Sections most often in play

Section 1961Section 143(3)Section 68Section 68 of the Income Tax ActSection 132Section 133(6)Section 133(6) of the Income Tax ActSection 143(3) of the Income Tax Act

Issues it is cited on

onus of proofsection 250(4)section 260section 260asundry creditorsaddition u/s 68genuineness of the transactionshare application moneyrule 46asection 133section 133(6)unexplained investment

Judgments citing Bikram Singh 399 ITR 407 (Del) v. Sidharth Export

DCIT-27(3), Mumbai, Navi Mumbai vs. Vintage Enterprises, Navi Mumbai

ITA 858/PUN/2024[2013-14]Status: DisposedITAT Pune06 Aug 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Rakesh Ranjan-CIT DRFor Respondent: Shri M. Subramanian
Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.858/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Vs Vintage Enterprises, DCIT-27(3), Mumbai, Navi Mumbai C5524, Sector 3, CBD Belapur, Navi Mumbai- 400614 Maharashtra PAN-AAFFV5688J Appellant Respondent : Shri M. Subramanian Assessee by : Shri Rakesh Ranjan-CIT DR Revenue by : 04.06.2025 Date of hearing Date of pronouncement : 06.08.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the instance of Revenue pertai…

Income Tax Officer-1, Morena vs. Shri Agrasen Logistics, Jotai Road, Porsa

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

…ITA No.108/AGR/2025 ITO Vs. Shri Agrasen Logistics THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.108/AGR/2025 (ASSESSMENT YEAR: 2022-23) Income Tax Officer-1 Morena, (M.P.) Shri Agrasen Logistics, In front of Old Rajput Vs. Hotel, A.B. Road, Morena-476001 (M.P.) (Appellant) PAN-AEIFS3236E (Respondent) Assessee by Shri Sudhir Sehgal Adv. & Shri Ashok Vijaywargiya, CA Department by Shri Sukesh Kumar Jain, CIT- DR Date of Hearing 21/05/2025 Date of Pronouncement 24/06/2025 ORDER PER MANISH AGARWAL, AM: This appeal i…

Surabhi Entertainment Private Limited ( Previously Known As Pearls Entertainment Private Limited), New Delhi vs. DCIT, Circle-24(2), New Delhi

In the result, this appeal stands dismissed on merit

ITA 9736/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Sept 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 132Section 143(3)Section 147Section 148Section 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.9736/Del/2019, A.Y.2011-12) Surabhi Entertainment Pvt. DCIT, Ltd. (Previously known as Circle-24(2) Pearls Entertainment Pvt. Ltd.) Vs. New Delhi 705, 7th Floor, Manjusha Building, 57, Nehru Place, New Delhi PAN: AAECP3922F (Appellant) (Respondent) Appellant by None Respondent by Sh. Anuj Garg, Sr. DR Date of Hearing 05/06/2024 Date of Pronouncement /09/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal for the Assessment Year (hereinafter, the ‘AY…

DCIT 13(3)(2), Mumbai vs. Tarmat Limited, Mumbai

In the result, the appeal is dismissed

ITA 3106/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2018-19 Dcit 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. Pan: Aaact1561G (Appellant) (Respondent)

For Appellant: Shri Jigar MehtaFor Respondent: Shri P. D. Chougule, (Addl. CIT), SR. D.R
Section 153Section 250Section 250(4)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. PAN: AAACT1561G (Appellant) (Respondent) Present for : Assessee by : Shri Jigar Mehta Revenue by : Shri P. D. Chougule, (Addl. CIT), SR. D.R. Date of Hearing : 01 . 08 . 2024 Date of Pronouncement : 23 . 10 . 2024 O R D E R Per : Ratnesh Nandan Sahay, Accountant…

M/S. Qns Castings Pvt. Ltd., Muzaffarnagar vs. ITO, Muzaffarnagar

In the result, the appeal of the assessee is dismissed

ITA 3554/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 133(6)Section 143(3)Section 250(4)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3554/Del/2017, A.Y.2012-13 M/s. QNS Castings Pvt. ITO Ltd. Ward-2(2), 4th K.M.Stone, Vs. Muzaffarnagar Meerut Road, Muzaffar Nagar PAN: AAACQ2131R (Appellant) (Respondent) Appellant by None Respondent by Sh. Dharam Veer Singh, CIT-DR Date of Hearing 28/05/2024 Date of Pronouncement 26/07/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the Assessment Year [In short, the ‘AY’] 2012-13 preferred by the assessee is directed against the order dated 2…

Mr. Rajesh Madan, Delhi vs. ITO, New Delhi

The appeal is partly allowed as above for statistical purposes

ITA 2747/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jul 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 2747/Del/2017, A.Y. 2012-13 Rajesh Madan, v/s. Income Tax Officer M/s. S.S.Trading Co., Ward-36(5), A-148, Gujaranwala Town, New Delhi Part-I, Delhi-110009 PAN : AODPM5247E (Appellant) (Respondent) Appellant by None Respondent by Sh. Vivek Vardhan, Sr.DR Date of Hearing 04/07/2024 Date of Pronouncement 12/07/2024 ORDER PER AVDHESH KUMAR MISHRA, AM The instant appeal of the Assessment Year [In short, the ‘AY’] 2012-13 preferred by the assessee is again…

DCIT, Circle-3(1), New Delhi vs. Artex Knitting Inds. P.Ltd, New Delhi

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 647/DEL/2020[2016-17]Status: DisposedITAT Delhi22 May 2024AY 2016-17

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.647/Del/2020, A.Y. 2016-17 Deputy Commissioner of M/s. Artex Knitting Income Tax, Industries Pvt. Ltd. Circle -3(1), Vs. Khasra No. 902-290, New Delhi Khata Khatoni No. 13, Old Lal Dora Village, Shalimar Bagh, New Delhi-110 088 PAN : AALCA3377L (Appellant) (Respondent) Appellant by None Respondent by Sh. Kanv Bali, Sr.DR Date of Hearing 14/05/2024 Date of Pronouncement 22/05/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the Assessment Year […

Omm Shree Realcon Pvt. Ltd, Bhubaneswar vs. Pr.CIT-1, Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 143(3)Section 2(22)(e)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. CIT- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AABCO 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Sarangi, CA S.K.Sarangi, CA Revenue by…

Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru vs. M/S. Bharath Infra Exports & Imports Limited, Bengaluru

In the result, the appeal of revenue is partly allowed

ITA 2/BANG/2021[2010-11]Status: DisposedITAT Bangalore18 Aug 2022AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2010-11

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Narayana K.R, Addl.DIT (DR)
Section 133ASection 14ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2010-11 The Dy. Commissioner of Income- Vs. M/s Bharath Infra Exports & tax, Imports Ltd., Central Circle-1(2), No.48, Landmark Hosur Road, Bengaluru. Huskur Gate, Electronic City, Bengaluru-560 027. PAN – AADCB 1793 P APPELLANT RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Revenue by : Shri Narayana K.R, Addl.DIT (DR) Date of hearing : 11.07.2022 Date of Pronouncement : .08.2022 O R D E R Per Laxmi Prasad Sahu, Accountant Member…

Ramkrushna Zilbaji Thakre, Nagpur vs. Income Tax Officer, Wrad -4(4), Nagpur

In the result, appeal of the assessee is allowed

ITA 207/NAG/2018[2010-11]Status: DisposedITAT Nagpur15 Jul 2022AY 2010-11
For Appellant: Dr. Milind Bhusare, AdvocateFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT
Section 143(3)Section 147Section 148Section 234BSection 68

…आयकर अपीऱीय अधिकरण, नागपुर न्यायपीठ, नागपुर IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.207/NAG/2018 Assessment Year. : 2010-2011) Vs ITO, Ward-4(4), Nagpur Ramkrushna Zilbaji Thakre, 104, Gurudeo Nagar, Nandanwan Road, Nagpur-440009 PAN No. : AHRPT 6797 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Dr. Milind Bhusare, Advocate िाजस्व की ओर से /Revenue by : Shri Vitthal M. Bhosale, Jt. CIT सुनवाई की तािीख / Date of Hearing : 28/04/2022 घोषणा की तािीख/Date of Pronouncement : 15/07/2022 आद…

Amit Arora, New Delhi vs. DCIT, New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 3482/DEL/2015[2007-08]Status: DisposedITAT Delhi27 Nov 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Salil kapoor, Adv. and Shri Samarth Choudhari, AdvFor Respondent: Shri S.S. Rana, CIT(DR)
Section 132Section 139Section 153ASection 234ASection 69

…FIT FOR PUBLICATION (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3482/Del/2015 (Assessment Year: 2007-08) Shri Amit Arora, ACIT, 201, Vipps Centre,-2- Vs Central Circle-22, Community Center, Masjid New Delhi. Moth, G.K. II, New Delhi. PAN No: ACAPA9659D APPELLANT RESPONDENT Revenue By : Shri S.S. Rana, CIT(DR) Assessee By : Shri Salil kapoor, Adv. and Shri Samarth Choudhari, Adv. Per Anadee Nath Misshra, AM (A) This appeal has been filed by the Assessee against the impugned…

Sh. Omprakash Garg, New Delhi vs. DCIT, New Delhi

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

ITA 5576/DEL/2014[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Sh. R.K Panda & Sh. Kuldip Singhassessment Year: 2011-12 Om Prakash Garg Dy. Commissioner Of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, Ara New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi Pan No. Aenpg2904C (Appellant) (Respondent)

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Om Prakash Garg Dy. Commissioner of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, ARA New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi PAN No. AENPG2904C (APPELLANT) (RESPONDENT) Appellant by Sh. Charu Goel, CA Respondent by Sh. Rinku Singh, Sr. DR Date of hearing: 09/04/2019 Date of Pronouncement: 30/04/2019 ORDER PER R.K. PANDA, AM: 1. This appeal filed by the assessee is directed against the order dated 31.07.2014 of the…

ITO, Gurgaon vs. Shri Ram Avtar, Gurgaon

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 2179/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Nov 2018AY 2010-11

Bench: Shri O.P. Kant & Shri Kuldip Singhasstt. Year: 2010-11

For Appellant: Shri Sushil Kumar Tandon, CAFor Respondent: Shri Sanjay Kumar Jain, Sr. DR
Section 142(1)Section 143(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Asstt. Year: 2010-11 ITO, Ward-3(4) Shri Ram Avtar, Gurgaon S/o Sh. Inderaj Yadav, Darbaripur Road, VPO Badshahpur, Gurgaon Vs. (Appellant) (Respondent) Department by: Shri Sanjay Kumar Jain, Sr. DR Assessee by : Shri Sushil Kumar Tandon, CA Date of Hearing 11/10/2018 Date of 16/11/2018 pronouncement O R D E R PER O.P. KANT, A. This appeal by the Revenue is directed against order dated 02/02/2015 passed by the Ld. Commissioner of income tax (appeals)- 1, Gurgaon [ in shor…

Bikram Singh 399 ITR 407 (Del) v. Sidharth Export (112 Taxmann.com 193) — Cited in 13 Judgments | BharatTax