How many judgments cite CIT v. Gandeep Infrastructure (P) Ltd.?

12 judgments on BharatTax cite CIT v. Gandeep Infrastructure (P) Ltd. (80 Taxmann.com 271), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. Gandeep Infrastructure (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 10(38), Section 115JB, Section 147, Section 148, Section 14A.

CIT v. Gandeep Infrastructure (P) Ltd.

80 Taxmann.com 271High Court2017#9144 most cited

What is CIT v. Gandeep Infrastructure (P) Ltd. authority for?

Section 68 of the Income Tax Act, concerning cash credits, is prospective in nature. The Tribunal must examine the genuineness, identity, and capacity of the investor.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Gandeep Infrastructure (P) Ltd. · section 68 · cash credits · prospective nature · genuineness of transaction · identity of investor · capacity of investor · Bombay High Court

Sections most often in play

Section 143(3)Section 10(38)Section 115JB Section 147 Section 148 Section 14A Section 195 Section 37

Issues it is cited on

section 40(1)section 102 section 114 within four years first proviso to section 147 fresh tangible material full and true disclosure material facts necessary for assessment prohibited by law kelvinator mere change of opinion live link

Judgments citing CIT v. Gandeep Infrastructure (P) Ltd.

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2616/Mum/2024 Assessment Year: 2010-2011 Assessment Year: 2012-2013 ITA No.2619/Mum/2024 Assessment Year: 2013-2014 Assessment Year:2015-2016 ITA No.2621/Mum/2024 Assessment Year: 2016-2017 Assessment Year: 2017-2018 ITA No.2623/Mum/2024 Assessment Year: 2018-2019 Assessment Year: 2019-2020 & C.O.96/Mum/2024 C.O.97/Mum/2024 Assessment Year: 2014-2015 Assessment Year: 2012-2013 The New India Assurance Co. Ltd. 87, New India Assurance Building, M. G. Road, Fort, Mumbai - 4…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

ITA 2827/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.2617/MUM/2024 Assessment Year: 2010-2011 ITA No.2616/Mum/2024 Assessment Year: 2012-2013 ITA No.2618/Mum/2024 Assessment Year: 2013-2014 ITA No.2619/Mum/2024 Assessment Year:2015-2016 ITA No.2620/Mum/2024 Assessment Year: 2016-2017 ITA No.2621/Mum/2024 Assessment Year: 2017-2018 ITA No.2622/Mum/2024 Assessment Year: 2018-2019 ITA No.2623/Mum/2024 Assessment Year: 2019-2020 & C.O.96/Mum/2024 Assessment Year: 2014-2015 C.O.97/Mum/2024 Asses…

DCIT 3.2.1, Mumbai vs. The New India Assurance Co Limited, Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

The New India Assurance Co Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

The New India Assurance Co. Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Circle 3(2)(2), Mumbai

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

ACIT, Ncc-2, Madurai vs. Ganesan Anbuselvam, Thiruthangal

Appeal of the revenue is dismissed

ITA 3181/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर.रघुनाथा ,लेखा सद" के सम" । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. The Assistant Commissioner of Shri Ganesan Anbuselvam, Income Tax, No.11-FA, Standard Colony, Non-Corporate Circle-2, Thiruthangal, Thiruthangal, Madurai. Tamil Nadu-626 130. [PAN: ADQPA9937R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.S.Sridhar, Advoca…

Curia India Private Limited(After Merger Amri India Private Limited), Hyderabad vs. ACIT Circle -1(1), Hyderabad

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 164/HYD/2022[2012-13]Status: DisposedITAT Hyderabad23 Sept 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. Ananaya KapoorFor Respondent: Shri Kumar Aditya, Sr.AR

Section 143(2)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos. 164,165 & 166/Hyd/2022 Assessment Years: 2012-13,2013-14 & 2014-15 Curia India Private Limited Vs. ACIT (after merger of Amri India Masab Tank Pvt.Ltd.) Hyderabad Plot No.9, Phase-I M.N.Park Genome Valley Turkapally, Shameerpet Mandal, Rangareddy district Hyderabad-500 003 PAN : AAFCA1469D (Appellant) (Respondent) Assessee by: Ms. Ananaya Kapoor, Advocate Revenue by: Shri Kumar Aditya, Sr.AR Date of hearing: 19.09.2022 Date of pronouncement: 23.09.…

Dataserv Global Pvt. Ltd., Gurgaon vs. ITO, Ward- 1(4), Gurgaon

Appeal is allowed and the case is restored to the files of ld

ITA 3226/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Apr 2022AY 2013-14

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmadataserv Global Pvt. Ltd. Vs. Ito, Ward-1(4) 401, Galleria Tower, Dlf-Phase-4, Gurugaon Gurugaon Pan – Aascs2569K (Appellant) (Respondent)

Section 142(1)Section 143Section 68

…1 ITA No. 3226/Del./2018 Dataserv Global Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. R.K.PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Dataserv Global Pvt. Ltd. Vs. ITO, Ward-1(4) 401, Galleria Tower, DLF-Phase-4, Gurugaon Gurugaon PAN – AASCS2569K (APPELLANT) (RESPONDENT) Assessee by Sh. Manpreet Singh Kapoor, CA Revenue by Sh. Vivek Vardhan, Sr. DR Date of hearing: 26.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the assessee against order dated 27.02.2018 in appeal no. 54/2016-17 pa…

Sanjay Matai, Jaipur vs. ITO, Ajmer

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

ITA 375/JPR/2016[2008-09]Status: DisposedITAT Jaipur08 Sept 2021AY 2008-09

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 375/Jp/2016 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Shri Sanjay Matai, Cuke I.T.O., Vs. Prop.-M/S Metro Wines, Madar Ward-1(2), Gate, Ajmer. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Alkpm 9533 D Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Mahendra Gargieya (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 08/09/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), Ajmer Dated 25/01/2016 For The A.Y. 2008-09 In The Matter Of Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. Whereas On The Facts & In The Circumstances Of The Case, The Learned Cit(A), Ajmer Has Grossly Erred In Not Accepting The Application Under Rule 46-A Submitted During The Course Of Appeal Proceedings Stating There In That Though Complete Details & Evidence Were Filed Before The Assessing Officer During The Course Of Assessment Proceedings Which Were Not Considered Prospectively. It Is Therefore Respectfully Requested Before Your Honour That Application Under Rule 46A Of The I.T.Act,1961 Of The Appellant Deserves To Be Accepted.

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, 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. 375/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2008-09 Shri Sanjay Matai, cuke I.T.O., Vs. Prop.-M/s Metro Wines, Madar Ward-1(2), Gate, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALKPM 9533 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Ch…

Mr. Ranganna Ramanath, Bangalore vs. Office of the Income Tax Office, Ward- 3(2)(4), Bangalore

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

ITA 103/BANG/2020[2016-17]Status: DisposedITAT Bangalore22 Jan 2021AY 2016-17

Bench: Shri George George K

For Appellant: Sri.Narendra Kumar Jain, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-C”, BANGALORE Before Shri George George K, Judicial Member ITA No.103/Bang/2020 : Asst.Year 2016-2017 Sri.Ranganna Ramanath The Income Tax Officer Flat No.2, 4th Floor, Shivaganga Ward 3(2)(4) v. Homes, Canara Bank Colony, Bengaluru. Uttarahalli Main Road Bengaluru – 560 061. PAN : ACBPR9363E. (Appellant) (Respondent) Appellant by : Sri.Narendra Kumar Jain, Advocate Respondent by : Sri.Ganesh R.Ghale, Standing Counsel Date of Date of Hearing : 21.01.2021 Pronouncement : 22.01.2021 O R D E R This appeal at the instance of the assessee is directed against…

Shri Vasantbhai Haribhai Patel, Vapi vs. The Income Tax Officer, Ward-9, Vapi

In the result, ground no 2 of the appeal is allowed

ITA 2443/AHD/2016[2007-08]Status: DisposedITAT Surat03 Sept 2020AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing ) Nirmalaben Vasanthbhai Patel Vs Income Tax Officer, L/ H Of Vasanthbhai Patel, Ward No.-9, Wapi, Gujarat ‘Sneh’Desai Streat, At Post Office Salvav, Vapi, District Valsad, Gujarat. Email: Hardikvora.Ca@Gmail.Com Pan : Accpp2166L Appellant Respondednt Appellant By Sh. Hardik Vora Ar Advocate Respondent By Sh. O.P Meena Sr-Dr Date Of Hearing 03/09/2020 Date Of Pronouncement 03 /09/2020 O R D E R Per Pawan Singh, Judicial Memebr : 1. This Appeal By Assessing Is Directed Against The Order Commissioner Of Income Tax (Appeals) [Cit(A)], Valsad, Gujarat Dated 23Rd August 2016, Which Arises From Assessment Order Passed Under Section 144 Read With Section 147 Income Tax Act Dated 12Th March 2015 For Assessment Year 2007-08. The Assessee Has Raised Following Grounds Of Appeal; (I) On The Facts & The Circumstances Of The Case As Well As On The Subject The Assessing Officer Has Erred In Issuing The Notice Under Section 147 Of The Act & Consequently Finalizing The Assessment Under Section 144 Rws 147 Of The Act. (Ii) On The Facts & Circumstances Of The Case As Well As In The Subject, The Learned Cit(A) Erred In Not Accepting Additional Evidences Under Rule 46A Of The Income Tax Rules.

Section 142(1)Section 144Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI ACCOUNTANT MEMBER (Virtual Court hearing ) Nirmalaben Vasanthbhai Patel Vs Income Tax Officer, L/ H of Vasanthbhai Patel, Ward No.-9, Wapi, Gujarat ‘Sneh’Desai Streat, at Post office Salvav, Vapi, District Valsad, Gujarat. Email: hardikvora.ca@gmail.com PAN : ACCPP2166L APPELLANT RESPONDEDNT Appellant by Sh. Hardik Vora AR Advocate Respondent by Sh. O.P Meena Sr-DR Date of hearing 03/09/2020 Date of pronouncement 03 /09/2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMEBR : 1. This appeal by assessing is…

M/S. Tara Mercantile Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 1572/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1572/DEL/2017 A.Y. : 2011-12 M/S TARA MERCANTILE PVT. LTD. VS. DCIT, CIRCLE 16(1), 314-315, PP TOWER, NEW DELHI NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI – 34 (PAN: AAACT2680C) (APPELLANT) (RESPONDENT) Assessee By : Sh. Gautam Jain, Adv. Department By : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM This appeal by the Assessee is directed against the impugned order dated 19.1.2017 passed by the Ld. CIT(A)-9, New Delhi on the following grounds:- 1. The…