How many judgments cite CIT v. G.S. Tiwari& Co.?

25 judgments on BharatTax cite CIT v. G.S. Tiwari& Co. (41 Taxmann.com 17), spanning 2021 to 2025.

Which sections of the Income Tax Act does CIT v. G.S. Tiwari& Co. come up under?

It is most often cited in judgments turning on Section 68, Section 144, Section 145(3), Section 250, Section 153A, Section 153D.

CIT v. G.S. Tiwari& Co.

41 Taxmann.com 17High Court2014#4692 most cited

What is CIT v. G.S. Tiwari& Co. authority for?

Where the Assessing Officer rejects the books of accounts under section 145(3) and makes an addition on an estimated basis, no separate addition can be made for unexplained cash credits under section 68. However, it is incumbent upon the assessee to prove that any cash credit, even if it represents income, is from a source that has already been taxed.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

CIT v. G.S. Tiwari & Co. · section 68 · section 145(3) · rejection of books · addition on estimate basis · unexplained cash credit · onus of proof

Also reported as

220 Taxmann 111

Sections most often in play

Section 68 Section 144 Section 145(3)Section 250 Section 153A Section 153D Section 115BBE Section 269SS

Issues it is cited on

section 155bbe section 2(9)section 66 section 106 onus of proof section 155 section 269 section 269ss survey under section 133a addition under section 68 section 44ad section 271d

Judgments citing CIT v. G.S. Tiwari& Co.

Harsha Santosh Tanwani, Chhindwara vs. Assistant Commissioner of Income Tax, Nagpur

In the result, assessee’s appeal is partly allowed

ITA 160/NAG/2021[2018-2019]Status: DisposedITAT Nagpur07 Jun 2022AY 2018-2019

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2018-19 Shri Harsha Santosh Tanwani Vs. The Acit Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Nagpur Pandhurna 480334 (M.P.) Pan No.:Bobpt 5794 Q Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2018-19. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)

Section 115BSection 131Section 132ASection 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2018-19 Shri Harsha Santosh Tanwani Vs. The ACIT Near Shankar Mandir, Shankar Central Circle 2(1) Nagar,Pandhuna, Nagpur Pandhurna 480334 (M.P.) PAN No.:BOBPT 5794 Q Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 / 6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8th October 2021, passe…

Shri Shankarlal Chandumal Tanwani, Chhindwara vs. Assistant Commissioner of Income Tax, Nagpur

In the result, assessee’s appeal is partly allowed

ITA 159/NAG/2021[2019-2020]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2020

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Shri Shankarlal Chandumal Tanwani Vs. The Acit 41, Prop. Shankar Kirana, Tar Bazar, Central Circle 2(1) Main Road,Pandhurna 480334 (M.P.) Nagpur Pan No.:Aiqpt 1252 M Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Captioned Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 7Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Assessee Has Filed The Present Appeal On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)

Section 115BSection 131Section 139(1)Section 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Shri Shankarlal Chandumal Tanwani Vs. The ACIT 41, Prop. Shankar Kirana, Tar Bazar, Central Circle 2(1) Main Road,Pandhurna 480334 (M.P.) Nagpur PAN No.:AIQPT 1252 M Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 / 6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The captioned appeal has been filed by the assessee challenging the impugned order dated 7…

Asha Shankarlal Tanwani, Chhindwara vs. Assistant Commissioner of Income Tax, Nagpur

In the result, assessee’s appeal is party allowed

ITA 158/NAG/2021[2019-2021]Status: DisposedITAT Nagpur07 Jun 2022AY 2019-2021

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2019-20 Smt. Asha Shankarlal Tanwani Vs. The Acit 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur Pan No.:Bnvpt 1763 J Appellant Respondent Assessee By: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 8 / 6 /2022 Order Per: Sandeep Gosain, J.M. The Aforesaid Appeal By The Assessee Challenging The Impugned Order Dated 8Th October 2021, Passed By The Commissioner Of Income Tax (Appeals)–3, Nagpur, [In Short “The Learned Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 (In Short "The Act") For The Assessment Year 2019-20. The Present Appeal Has Been Filed On The Following Grounds:- 2. “1. The Commissioner Of Income Tax (Appeals)-3, Nagpur Erred In Confirming Addition, Therefore Order Passed Is Illegal, Invalid & Bad In Law.

For Appellant: Shri Manoj G. Moryani, Adv. &For Respondent: Shri Piyush Kolhe (CIT-DR)

Section 115BSection 131Section 139(1)Section 234ASection 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2019-20 Smt. Asha Shankarlal Tanwani Vs. The ACIT 01, Shankar Nagar, Pandhuna Central Circle 2(1) Chhindwara – 480 334 (M.P.) Nagpur PAN No.:BNVPT 1763 J Appellant Respondent Assessee by: Shri Manoj G. Moryani, Adv. & Shri Bhavesh Moryani, Adv Revenue by :Shri Piyush Kolhe (CIT-DR) Date of Hearing: 28/04/2022 Date of Pronouncement: 8 / 6 /2022 ORDER PER: SANDEEP GOSAIN, J.M. The aforesaid appeal by the assessee challenging the impugned order dated 8th October 2021, passed by the Comm…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 310/JPR/2020[2013-14]Status: DisposedITAT Jaipur13 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 309/JPR/2020[2012-13]Status: DisposedITAT Jaipur13 Apr 2021AY 2012-13

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148