How many judgments cite Blessing Construction v. ITO?

16 judgments on BharatTax cite Blessing Construction v. ITO (32 Taxmann.com 366), spanning 2016 to 2024.

Blessing Construction v. ITO

32 Taxmann.com 366High Court2013#7117 most cited

What is Blessing Construction v. ITO authority for?

A revenue authority may examine the source of cash credits, including the source of the lenders' funds, to ascertain the genuineness of a transaction. Addition of the credit is justified if it is not genuine.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

Blessing Construction v. ITO · cash credit · source of source · genuineness of transaction · addition · income tax

Also reported as

214 Taxmann 645

Judgments citing Blessing Construction v. ITO

Jade Granites Industries, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(1), Ahmedabad

In the result, the appeal of the assessee in ITA No

ITA 81/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Which Has Arisen From The Appellate Order Dated 23-11-2023 In Din & Order No. Itba/Nfac/S/250/2023-24/1058173176(1)

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri Sanjay Jain, Sr. D.R

Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member Assessment Year 2016-17 Jade Granites The Income Tax Industries, Officer, 304 Banker’s House, v. Ward-1(1)(1), Opp. Golden Triangle, Aayakar Stadium Road, Bhawan(Vejalpur) Navangpura, Prahaladnagar, Ahmedabad-380014 Ahmedabad- Gujarat 380015, Gujarat PAN: AALFJ0706H (Appellant) (Respondent) Assessee by: Shri Mehul K. Patel, Advocate Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 10-07-2024 Date of pronouncement : 10-07-2024 आदेश/ORDER This appeal in ITA No. 81/Ahd/2024 for assessment year 2016…

Kanchan Plastics Private Limited, Cuttack vs. Deputy Commissioner of Income Tax Asmnt Circle-2(1), Cuttack

In the result, appeal filed by the assessee stands allowed

ITA 198/CTK/2022[2017-18]Status: HeardITAT Cuttack22 Mar 2023AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kanchan Plastics Pvt Ltd., Kanchan Plastics Pvt Ltd., Vs. Dcit, Asmnt Circle Dcit, Asmnt Circle-2(1), 222, Banka Bazar, Cuttack 222, Banka Bazar, Cuttack Cuttack Pan/Gir No. Pan/Gir No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth, Ar Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. Dr

For Appellant: Shri Mohit Sheth, ARFor Respondent: Shri S.C.Mohanty, Sr

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Kanchan Plastics Pvt Ltd., Kanchan Plastics Pvt Ltd., Vs. DCIT, ASMNT Circle DCIT, ASMNT Circle-2(1), 222, Banka Bazar, Cuttack 222, Banka Bazar, Cuttack Cuttack PAN/GIR No. PAN/GIR No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Mohit Sheth, AR Mohit Sheth, AR…

The ITO, Ward-1(1)(2), Vadodara vs. M/S. Dukraft Paper Distributor Pvt. Ltd., Mumbai

ITA 452/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

For Appellant: Shri S. S. Shukla, Sr. DRFor Respondent: Shri M. K. Patel, A.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 452/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Dukraft Paper Ward-1(1)(2), Distributor Pvt. Ltd. 107, 1st Floor, City Mall, Vadodara-390007 New Link Road, Andheri West Mumbai-400053 [PAN No.AADCD0768Q] (Appellant) .. (Respondent) Appellant by : Shri S. S. Shukla, Sr. DR Respondent by : Shri M. K. Patel, A.R. Date of Hearing 31.03.2022 Date of Pronouncement 27.04.2022 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the Revenue is directed agai…

Shri Dinesh Laduramji Choudhary, Surat vs. The Income Tax Officer, Ward-5(1), ( New Ward-2(2)(1), Surat

In the result, appeal of the assessee is partly allowed

ITA 1144/AHD/2015[2009-10]Status: DisposedITAT Surat25 Oct 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.1144/Ahd/2015 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dinesh Laduramji Vs The Income Tax Officer, Choudhary, 1051-52, Adarsh . Ward-5(1), Surat. Market-2, Ring Road, (New Ward -2(2)(1), Surat) Surat – 395 002. [Pan: Afepc 9017 Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 131Section 68

…Shri Dinesh Laduramji Choudhary Vs. ITO, Ward-5(1), Surat/ITA No.1144/AHD/2015 for A.Y. 2009-10 Page 1 of 13 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1144/AHD/2015 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dinesh Laduramji Vs The Income Tax Officer, Choudhary, 1051-52, Adarsh . Ward-5(1), Surat. Market-2, Ring Road, (New Ward -2(2)(1), Surat) Surat – 395 002. [PAN: AFEPC 9017 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Ramesh Malpani – CA…

Lexplosion Solution Pvt. Ltd., New Delhi vs. ITO, Ward- 15(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 7762/DEL/2018[2013-14]Status: DisposedITAT Delhi16 May 2019AY 2013-14

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

Shishya Edutech Pvt. Ltd., New Delhi vs. ITO, Ward- 23(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 7726/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Apr 2019AY 2009-10

Section 131Section 143Section 147Section 148Section 151

M/S Samco Alloys (India) Pvt. Ltd., Meerut vs. ACIT, Meerut

In the result, appeal of assessee is partly allowed

ITA 2372/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Feb 2019AY 2011-12

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2011-12 vs ACIT Samco Alloys (India) Pvt. Ltd. Rithani, Delhi Road, Circle-2, Bhaisali Ground, Meerut. Meerut. AABCS9387E APPELLANT RESPONDENT Assessee by Shri Kapil Goel, Adv. Revenue by Shri Amit Katoch, Sr. DR Date of Hearing 06.02.2019 Date of Pronouncement 12.02.2019 ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-Meerut dated 30/03/2016 for AY 2011-12, challenging the addition of…

ACIT, New Delhi vs. M/S. Montage Enterprises Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is partly allowed

ITA 4014/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Jan 2019AY 2007-08

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri K. Narasimha Chary Shri K. Narasimha Charyshri K. Narasimha Chary Shri K. Narasimha Chary

For Appellant: Ms. Paramita M. Biswas, CIT-DRFor Respondent: Shri M.P. Rastogi, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’E’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No. 4014/Del/2011 IT…

Singiri Srikanth Padmapriya, Chennai vs. DCIT Non Corporate Circle 12(1), Chennai

In the result, the assessee’s appeal is treated as allowed for

ITA 2662/CHNY/2017[2013-14]Status: DisposedITAT Chennai12 Dec 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. Sushma Harini, Advocate

Section 68

…आयकर अपील"य अ"धकरण ,’बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 2662/Chny/2017 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Singiri Srikanth Padmapriya, The Deputy Commissioner of No. 12, Govindappa Naicken Street, Vs. Income Tax, Chennai – 600 001. Non Corporate Circle 12(1), Chennai – 600 006. [PAN: AALPP 7763Q] (#$यथ&/Respondent) (अपीलाथ"/Appellant) Assessee by : Shri. Sushma Harini, Advocate : Shri. Har…

Shri Mujaffar Hussen, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 290/JPR/2018[2012-13]Status: DisposedITAT Jaipur05 Jul 2018AY 2012-13

Bench: The Hon'Ble Tribunal For Condonation Of The Short Delay In Submission Of The Appeal.’’

For Appellant: Shri Yogesh Kumar Sharma, CAFor Respondent: Smt. Poonam Rai, DCIT - DR

Section 44ASection 68

…relief to the appellant.’’ 3.3 On the other hand, the ld. DR supported the order of the ld. CIT(A) and relied on the decision of Hon'ble Gujarat High Court in the case of 13 Shri Mujaffar Hussen vs ITO, Ward- 7(2) Jaipur Blessing Construction vs ITO (2013), 32 Taxmann.com 366 (Guj) and Umesh Krishnani vs ITO (2013) 35 Taxmann. Com 598 (Guj). 3.4 We have heard the rival contentions and perused the materials available on record. Brief facts of the case are that the AO made the addition of Rs. 8,11,600/- holding that the assessee routed his income through the bank account of the unsecured loaners because neithe…

Gemorioum, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 378/JPR/2014[2010-11]Status: DisposedITAT Jaipur28 Feb 2018AY 2010-11

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Poonam Rai, (DCIT)

Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 378/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke M/s. Gemorium, The Income Tax Officer, Vs. 1969, Dhabhaiji Ka Khura, Ward 5(1), Ramganj Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACFG 7515 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (CA) jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai, (DCI…

DCIT (Ltu), New Delhi vs. M/S. Simplex Engineering& Foundry Works Pvt. Ltd., New Delhi

In the result ground No. 2 of the appeal of the revenue is dismissed

ITA 5271/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Dec 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit(Ltu), Vs. Simplex Engineering & Foundry Nbcc Plaza, Pushp Vihar, Sector-Iii, Works Pvt. Ltd, New Delhi 1503, Hemkunt Tower, 98, Nehru Palace, New Delhi Pan:Aabcs4930P (Appellant) (Respondent)

For Appellant: Shri MP Rastogi, AdvFor Respondent: Shri SS Rana, CIT DR

Section 133(6)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT(LTU), Vs. Simplex Engineering & Foundry NBCC Plaza, Pushp Vihar, Sector-III, Works Pvt. Ltd, New Delhi 1503, Hemkunt Tower, 98, Nehru Palace, New Delhi PAN:AABCS4930P (Appellant) (Respondent) Revenue by : Shri SS Rana, CIT DR Assessee by: Shri MP Rastogi, Adv Date of Hearing 21/09/2017 Date of pronouncement 13/12/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Deputy Commissioner of Income Tax (LTU), New Delhi (hereinafter referred to as…

Shri Hazi Mohd. Irfan, Ghaziabad vs. ITO, Ghaziabad

In the result, appeal of assessee is partly allowed

ITA 711/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Nov 2017AY 2012-13

Bench: Shri Bhavnesh Saini

For Appellant: Shri Anoop Sharma, Advocate &For Respondent: Shri Kaushlendra Tiwari, Sr. D.R

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.711/Del./2017 Assessment Year 2012-2013 Shri Hazi Mohd. Irfan, The Income Tax Officer, s/o. Raham Ilahi, H.No.22, vs. Ward-1(3), Prem Nagar, Ghaziabad, U.P. Ghaziabad. PAN AAKPI 1170P (Appellant) (Respondent) For Assessee : Shri Anoop Sharma, Advocate & Shri S. Parashar, Advocate For Revenue : Shri Kaushlendra Tiwari, Sr. D.R. Date of Hearing : 02.11.2017 Date of Pronouncement : 06.11.2017 ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A), Ghaziabad, dated 30…

Satluj Shiksha Samiti, Haryana vs. ACIT, Haryana

In the result, Assessee’s appeal is dismissed

ITA 777/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Sept 2017AY 2011-12

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2011-12

For Appellant: Sh. V.M. Chaurasia, CAFor Respondent: Sh. Koushlendra Tiwari, Sr. DR

Section 10Section 142(1)Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2011-12 SATLUJ SHIKSHA SAMITI, VS. ACIT, CIRCLE-REWARI VILLAGE BERLI KALAN, AAYAKAR BHAWAN, PO-MOSEPUR, REWARI DISTT. REWARI, HARYANA - 123401 (PAN: AABAS8469H) (APPELLANT) (RESPONDENT) Assessee by : Sh. V.M. Chaurasia, CA Revenue by : Sh. Koushlendra Tiwari, Sr. DR ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the Order dated 27.1.2016 of the Ld. CIT(A), Rohtak pertaining to assessment year 2012-13 on the foll…

Shekhar Narula, Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 3916/DEL/2013[2008-09]Status: DisposedITAT Delhi21 Apr 2017AY 2008-09

Bench: Sh. Bhavnesh Saini & Sh.L.P.Sahu

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH.L.P.SAHU, ACCOUNTANT MEMBER I.T.A .No.-3916/Del/2013 (ASSESSMENT YEAR-2008-09) Shekhar Narula, Vs ACIT, 2950, Hamilton Road, Kashmiri Circle-20(1), Gate,New Delhi-110006. New Delhi PAN-AADPN6959N (APPELLANT) (RESPONDENT) Assessee by Sh.Ridhi Karan Agarwal, CA Revenue by Sh.Amrit Kumar, Sr.DR Date of Hearing 06.04.2017 Date of Pronouncement 21.04.2017 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER This appeal by the assessee has been directed against the order of Ld.CIT(A)-XXII, New Delhi dated 31…

Mr. Praveen Kumar Gupta, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 721/DEL/2016[2008-09]Status: DisposedITAT Delhi24 May 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 721/Del./2016 : Asstt. Year : 2008-09

For Appellant: Sh. R.K.Singhal, CAFor Respondent: Sh. K.K.Jaiswal, DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI Before Sh. N. K. Saini, AM AND Sh. Kuldip Singh, JM ITA No. 721/Del./2016 : Asstt. Year : 2008-09 Praveen Kumar Gupta Vs ITO C/o R. Kumar Singal & Co. Ward 36(2), 602, Nilgiri Apartments, 9, New Delhi Barakhamba Road, New Delhi (APPELLANT) (RESPONDENT) PAN No. AGMPG9842L Appellant by : Sh. R.K.Singhal, CA Respondent by : Sh. K.K.Jaiswal, DR Date of Hearing : 13.04.2016 Date of Pronouncement : 24.05.2016 ORDER PER N.K. SAINI, A.M. This is an appeal by the Assessee against the order dated 17/12/2015 of CIT(A)-19, New Delhi. Following grounds ha…