Bombay in CIT v. Gasan

394 ITR 380High Court2017#24802 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132(4)Section 133(6)Section 143(3)Section 147Section 68

Judgments citing Bombay in CIT v. Gasan

ACIT, Circle- 15, New Delhi vs. Adhist Garment Export Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1387/DEL/2018[2008-09]Status: DisposedITAT Delhi25 Jun 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit, Adhist Garment Export Pvt. Ltd. Central Circle-15, Vs. 48, Todarmal Road, Room No.353, Ara Centre, Bengali Market, New Delhi. Jhandewalan, New Delhi. Pan No. Aafca1526P अपीलाथ" Appellant ""यथ"/Respondent

Section 133Section 133(6)Section 147Section 68

…ee in the present case is not required to prove the credit worthiness of or established the “source of the source". In this regard the reliance is placed on the judgement of the Hon'ble High Court of Bombay in CIT v. Gasan deep Infrastructure Pvt. Ltd. T20171 394 ITR 380 (Bombay) and PCIT - 1 v. Ami Industries (India) (P.) Ltd.: [2020] 424 ITR 219 (Bombay), the decision of this Hon’ble Tribunal in A CIT, New Delhi v. Prem Anand. IT A No. 3514 (Delhi) of 2014, the decision of Hon'ble Income Tax Appellant Tribunal, Nagpur Bench, in Deputy Commissioner of Income-tax vs. Mahavir Coal Resources (P.) Ltd. [2025] 170 ta…

Deepak Communication, Gandhi Nagar vs. ITO Ward 60(6), New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1387/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Feb 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit, Adhist Garment Export Pvt. Ltd. Central Circle-15, Vs. 48, Todarmal Road, Room No.353, Ara Centre, Bengali Market, New Delhi. Jhandewalan, New Delhi. Pan No. Aafca1526P अपीलाथ" Appellant ""यथ"/Respondent

Section 133Section 133(6)Section 147Section 68

…ee in the present case is not required to prove the credit worthiness of or established the “source of the source". In this regard the reliance is placed on the judgement of the Hon'ble High Court of Bombay in CIT v. Gasan deep Infrastructure Pvt. Ltd. T20171 394 ITR 380 (Bombay) and PCIT - 1 v. Ami Industries (India) (P.) Ltd.: [2020] 424 ITR 219 (Bombay), the decision of this Hon’ble Tribunal in A CIT, New Delhi v. Prem Anand. IT A No. 3514 (Delhi) of 2014, the decision of Hon'ble Income Tax Appellant Tribunal, Nagpur Bench, in Deputy Commissioner of Income-tax vs. Mahavir Coal Resources (P.) Ltd. [2025] 170 ta…

Rahul Singhal Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1619/DEL/2013[2009-10]Status: DisposedITAT Delhi27 Dec 2017AY 2009-10

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10 Rahul Singhal Securities Pvt. Ltd., Dcit, Circle- 15(1), 169, Kohat Enclave, Pitampura, New Delhi. Vs. New Delhi.

For Appellant: Shri Sunil Kumar, FCAFor Respondent: Shri Atiq Ahmad, Sr.DR
Section 133(6)Section 68

…St) 5 (SC). (b) CIT vs. Fair Finvest Pvt. Ltd. [2013] 357 ITR 146 (Delhi). (c) Pr.CIT vs. N.C. Cables Ltd. [2017] 391 ITR 11 (Delhi). (d) CIT vs. Divine Leasing and Finance Ltd. [2008] 299 ITR 268 (Delhi). (e) CIT vs. Gagandeep Infrastructure Pvt. Ltd. [2017] 394 ITR 380 (Bom). 5 CIT vs. Orchid Industries Pvt. Ltd. [2017] ITA no.1433 of 2014 (Bom). 8. Ld. DR on the other hand while supporting the order of the ld. CIT(A) submitted that the assessee has not produced the share applicants despite being asked for by the Assessing Officer. The notices issued u/s 133(6) remained uncomplied with. Even the postal aut…

Bombay in CIT v. Gasan (394 ITR 380) — Cited in 3 Judgments | BharatTax