How many judgments cite CIT v. Century Plyboards (I) Ltd.?

13 judgments on BharatTax cite CIT v. Century Plyboards (I) Ltd. (103 Taxmann.com 179), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. Century Plyboards (I) Ltd. come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(3), Section 131, Section 131(1)(A), Section 132(4), Section 133A.

CIT v. Century Plyboards (I) Ltd.

103 Taxmann.com 179Supreme Court of India2019#8127 most cited

What is CIT v. Century Plyboards (I) Ltd. authority for?

Purchase transactions are not to be considered bogus or fraudulent if supported by invoices, challans, proof of payments, bank statements, and transportation vouchers. Addition under section 69C is not justified in such cases.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Century Plyboards (I) Ltd. · bogus purchases · section 69C · invoices · challans · proof of payments · bank statements · transportation payments · evidence · addition

Sections most often in play

Section 133(6)Section 143(3)Section 131 Section 131(1)(A)Section 132(4)Section 133A Section 143 Section 143(1)

Issues it is cited on

section 148b sanction under section 151 approval under section 151 paper company order under section 148a(d)short term capital gains specified authority principal commissioner of income-tax non-application of mind income escaping assessment section 145(3)section 148a(b)

Judgments citing CIT v. Century Plyboards (I) Ltd.

Income Tax Officer, Mandi Gobindgarh vs. Gaurav Singhi, Pragatie Steels

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 955/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 133

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 889/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Gaurav Singhi बनाम The ITO Pragatie Steels, Near Sai Mandir Ward-2, Mandi Gobindgarh Road, Nasrali, Gobindgarh, Punjab Punjab -147301 "ायी लेखा सं./PAN NO: ALHPS6129G अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 955/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The ITO…

Gaurav Singhi, Pragatie Steels, Near Sai Mandir Road, Nasrali, Gobindgarh, Punjab vs. Assessment Units NFAC Delhi, Jurisditional Assessing Officer It0-Ward-2, Mandi Gobindgarh, Punjab

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 889/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 133

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Years: 2017-18, 2016-17 The DCIT, Central Circle-2, Ludhiana. Vs Malbros International Pvt. Ltd., Village - Mansoorwal, Teh-Zira, Head Offices Old Cantt. Road, Faridkot. स्थायी लेखा सं./PAN NO: AADCM7203R अपीलार्थी/Appellant & प्रत्यर्थी/Respondent C.O. Nos.46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Yea…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21

Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 | बनाम | The DCIT Central Circle I, Ludhiana, Punjab Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessm…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20

Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं / . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant बनाम The DCIT Central Circle I, Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Y…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19

Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab बनाम The DCIT Central Circle I, Ludhiana, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Yea…

Rosha Alloys P Limited, Amloh Road, Village Turan, Mandi Gobindgarh, Punjab vs. DCIT Central Circle 1, Ludhiana, Punjab

In the result, the appeals filed by the Revenue are dismissed,

ITA 888/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh28 May 2025AY 2018-2019

Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant बनाम The DCIT Central Circle I, Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Ye…

Income Tax Officer, Madurai vs. A Rangasamy Engineers Private Limited, Madurai

In the result, the appeal filed by the Revenue is dismissed

ITA 2486/CHNY/2024[2021]Status: DisposedITAT Chennai29 Jan 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.2486/Chny/2024 िनधा9रण वष9 /Assessment Year: 2021-22

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri M. Rajan, CIT

Section 143(3)Section 69

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2486/Chny/2024 िनधा9रण वष9 /Assessment Year: 2021-22 The Income Tax Officer, A. Rangasamy Engineers Pvt. Ltd. Corporate Ward-1, Vs. 616, KK Nagar, Madurai. Madurai – 625 020. [PAN: AAECA 7041A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथF की ओर से/ Assessee by : Shri B. Ramakrishnan, FCA HIथF की ओर से /Revenue by : Shri M. Rajan, CIT सुनवाई की तारीख/Date o…

Mithu Ram, Dirba vs. Income Tax Officer, Sunam

In the result, ground no. 4 & 5 are allowed for statistical purposes

ITA 621/CHANDI/2023[2015-2016]Status: DisposedITAT Chandigarh23 Dec 2024AY 2015-2016

Bench: Cit(A) Proves This Fact. 2. That The Assessee Was Prevented By Sufficient & Reasonable Cause In Not Attending To The Proceedings Before The Cit(A) Due Oversight/ Skip Of Mail Regarding The Date Of Hearing Because Busy In Filling The Income Tax Returns.

For Appellant: Shri Kushal Chopra, Advocate for Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 133(6)Section 144Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी "व"म "संह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "या"यक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 621/Chd/2023 "नधा"रण वष" / Assessment Year : 2015-16 Shri Mithu Ram The ITO बनाम Garg Bearing Co, Pattran Ward, Sunam HQ, Road, At Sangrur Dirsha-148035, Punjab "थायी लेखा सं./PAN NO: ARWPR6840E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Kushal Chopra, Advocate for Shri Sudhir Sehgal, Advocat…

Parimal Chandrakant Zaveri, Mumbai vs. The Pr. CIT-1, Vadodara

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 283/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad16 Dec 2022AY 2015-16

For Appellant: Shri Piyush Chhajed, A.RFor Respondent: Shri James Kurian, CIT-DR

Section 143(3)Section 244ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Parimal Chandrakant The Pr. Zaveri Commissioner of 5/9A, Dreamland Vs Income Tax-1, Building, Vadodara New Queen Road, Opera House, (Respondent) Mumbai 400004 Maharashtra PAN: AACPZ2367D (Appellant) Appellant by : Shri Piyush Chhajed, A.R. Respondent by : Shri James Kurian, CIT-DR Date of hearing : 26-09-2022 Date of pronouncement : 16-12-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This is an appeal filed by the Assesse…

Manju Sharma, New Delhi vs. ITO Ward - 45(5), New Delhi

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

ITA 8275/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Nov 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Manju Sharma, Vs Ito, Wz-43B, Meenakshi Garden, Ward-45(5), New Delhi. New Delhi. Pan: Aatps2170A (Appellant) (Respondent) Assessee By : Shri Krishnan Sampath, Advocate Revenue By : Ms Rinku Singh, Sr. Dr Date Of Hearing : 03.11.2020 Date Of Pronouncement : 23.11.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.09.2019 Passed By The Ld. Cit(A)-15, New Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Is Proprietor Of M/S Eastern Galaxy Which Is Engaged In The Business Of Export Of Handicrafts & Decorative Items. She Filed Her Return Of Income On 29.11.2014 Declaring Taxable Income Of Rs.47,10,000/-. The Case Of The Assessee Was Selected For Limited Scrutiny Under Cass With The Reason That There Is “Large Increase In Sundry Creditors With Respect To Turnover As Compared To Preceding Year.”

For Appellant: Shri Krishnan Sampath, AdvocateFor Respondent: Ms Rinku Singh, Sr. DR

Section 131Section 142(1)Section 144ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Manju Sharma, Vs ITO, WZ-43B, Meenakshi Garden, Ward-45(5), New Delhi. New Delhi. PAN: AATPS2170A (Appellant) (Respondent) Assessee by : Shri Krishnan Sampath, Advocate Revenue by : Ms Rinku Singh, Sr. DR Date of Hearing : 03.11.2020 Date of Pronouncement : 23.11.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 05.09.2019 passed by the ld. CIT(A)-15, New Delhi, relating to assessment year 20…

Golden Realty & Infrastructure Ltd., Mumbai vs. Pr. CIT- 9, Mumbai

Accordingly set aside as dismissed

ITA 2369/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 2369/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri T. Kipgen, DR

Section 143(3)Section 263Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 2369/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) PCIT -9, M/s Golden Realty & Room No. 214, 2nd floor Infrastructure Ltd. बिधम/ Aayakar Bhavan, M.K. 2nd floor, Tobacco House, S. Vs. Road, Mumbai-400 020 V. Road, Vile Parle (W), Mumbai – 400 056 स्थायीलेखासं./जीआइआरसं./PAN No. AADCG2567Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Vinod Kumar Bindal, AR by प्रत्यथीकीओरसे/Respondentby : Shri T. Kipgen, DR सुनवाईकीतारीख/ : 24.09.2019 Date of…