How many judgments cite CIT v. Hi Lux Automotive (P.) Ltd.?

10 judgments on BharatTax cite CIT v. Hi Lux Automotive (P.) Ltd. (183 Taxmann 260), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. Hi Lux Automotive (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 133(6), Section 142(1), Section 143(2), Section 147, Section 148.

CIT v. Hi Lux Automotive (P.) Ltd.

183 Taxmann 260High Court2009#10286 most cited

What is CIT v. Hi Lux Automotive (P.) Ltd. authority for?

When an assessee provides bank statements showing clearance of cheques issued for payments, and no defects in the books of account are pointed out, disallowance of expenditure is not justified even if the supplier could not be located or summoned.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v Hi Lux Automotive · section 133(6) · section 142(1) · non-filing of confirmation from suppliers · bank statements · cheques cleared · books of account · disallowance of expenditure

Also reported as

23 DTR 385

Sections most often in play

Section 115JB Section 133(6)Section 142(1)Section 143(2)Section 147 Section 148 Section 148A Section 234A

Issues it is cited on

section 44 section 133 section 133(6)section 69 appeal before the tribunal previous year section 143(2)section 13 total income business person company

Judgments citing CIT v. Hi Lux Automotive (P.) Ltd.

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

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

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

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

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

Dinesh Kumar Jain, Mumbai vs. ITO-22(1)(2), Mumbai

In the result, the appeal of the Assessee is dismissed

ITA 373/JODH/2019[2010-11]Status: DisposedITAT Jodhpur27 Oct 2023AY 2010-11

Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’: JODHPUR (Through Video Conferencing) BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Sh. Dinesh Kumar Jain Income Tax Officer, C/o Ashok Kumar 22(1)(2) Bansal, Vs. Mumbai Chartered Accountant Agarwal Colony Balotra-344 022 PAN-AEUPJ 5128E (Appellant) (Respondent) Appellant by None Respondent by Mr. Rajeev Mohan, JCIT-DR Date of Hearing 22/09/2023 Date of Pronouncement 27/10/2023 ORDER PER DR. B.R.R. KUMAR, AM: This appeal is preferred by the Assessee against order dated 27/08/2019 passed by the Learned Commissioner of…

I.T.O. - 23(1)(5), Mumbai vs. Grace Development Associates, Mumbai

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

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR

Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO – 23(1)(5) Vs. M/s Grace Development Room.No.113,1st floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1st Floor, 150 Mumbai – 400 007 Pali Road, Nr. HDFC Bank, Bandra (W), Mumbai – 400050. PAN/GIR No. : AAHFG5648M Appellant .. Respondent Appellant by : Ms.Neeraja Sarma.DR Respondent by : Mr.Devendra Jain.AR Date of Hearing 09.02.2023 Date of Pronouncement 16.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appea…

ACIT Circle-9(1), New Delhi vs. Fauji Exim Pvt. Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3661/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Mar 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2014-15

For Appellant: Shri Deepak Bansal, CAFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 133(6)Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 ACIT, Vs. Fauji Exim Pvt. Ltd. Circle-9(1), 1688/121, Shanti Nagar, New Delhi. Tri Nagar, New Delhi. PAN AABCF0696D (Appellant) (Respondent) Assessee by: Shri Deepak Bansal, CA Department by : Ms. Indu Bala Saini, Sr. DR Date of Hearing : 16.03.2023 Date of 21.03.2023 pronouncement : O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order of Ld. Commissioner of Income Tax (Appeals)–34, New Delhi (“CIT(A)”) dated…

Income Tax Officer, Jaipur vs. Motisons Jewellers Ltdl, Jaipur

ITA 161/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Sept 2022AY 2017-18

For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 161/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke ACIT, Central Circle- M/s Motisons Jewellers Ltd. 2, Jaipur Vs. 270 to 272 & 276, Johari Bazar, Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 1827 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 178/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2…

DCIT -32(1), Mumbai vs. Jain Naresh Nemichand HUF, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1367/MUM/2022[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Bledcit – 32(1) V. Jain Naresh Nemichand Huf Room No. 702, 7Th Floor 202, Ganjawala Elagance Kautilya Bhavan Gnjawala Lane, Borivali (W) Bandra Kurla Complex Mumbai - 400092 Bandra(E), Mumbai - 400051 Pan: Aadhj5277K (Appellant) (Respondent) Assessee By : Shri Bhupendra Shah Department By Vranda U/S. Matkari

For Appellant: Shri Bhupendra Shah

Section 133(6)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER DCIT – 32(1) v. Jain Naresh Nemichand HUF Room No. 702, 7th Floor 202, Ganjawala Elagance Kautilya Bhavan Gnjawala Lane, Borivali (W) Bandra Kurla Complex Mumbai - 400092 Bandra(E), Mumbai - 400051 PAN: AADHJ5277K (Appellant) (Respondent) Assessee by : Shri Bhupendra Shah Department by Vranda U/s. Matkari Date of Hearing : 10.08.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue against ord…

M/S Piyush Jain & Company, New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 2514/DEL/2017[2011-12]Status: DisposedITAT Delhi20 Jan 2020AY 2011-12

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR

Section 143(2)Section 143(3)

…ITA No.- 2514/Del/2017. M/s Piyush Jain & Co. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2514/Del/2017 (Assessment Year: 2011-12) M/s Piyush Jain & Co. Assistant Commissioner of X-10, Green Park Main, Vs. Income Tax, New Delhi. Circle-24(1), New Delhi. PAN No: AAJFP0653M APPELLANT RESPONDENT Assessee by : Shri Ajay Wadhwa, Adv. Revenue by : Shri Gaurav Dudeja, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM (A) This appeal has been filed by the Assessee against the impugned appellate order d…

Asst CIT 25(3), Mumbai vs. Radiant Gems, Mumbai

In the result, appeal filed by the Revenue and cross objection filed by the

ITA 4146/MUM/2017[2013-14]Status: DisposedITAT Mumbai17 May 2019AY 2013-14

Bench: Shri Sandeep Gosain & Shri G. Manjunatha, Assessment Year: 2013-14 Acit-25(3), M/S Radiant Gems, Room No.601, C-10, 6Th 701C, Gokul Divine, S.V. Road, बनाम/ Floor, Pratyakshakar Datta Wadi, Vile Parle West, Vs. Mumbai-400056 Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aajfr3662E Co No.153/Mum/2018 (Arising Out Of Ita No.4146/Mum/2017) Assessment Year: 2013-14 M/S Radiant Gems, Acit-25(3), 701C, Gokul Divine, S.V. Room No.601, C-10, 6Th Floor, बनाम/ Road, Pratyakshakar Bhavan, Bandra Vs. Datta Wadi, Vile Parle West, Kurla Complex, Bandra (East), Mumbai-400056 Mumbai-400051 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aajfr3662E

Section 143(2)Section 40A(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI "ी संद"प गोसाई , "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri SANDEEP GOSAIN, Judicial Member AND Shri G. MANJUNATHA, Accountant Member, Assessment Year: 2013-14 ACIT-25(3), M/s Radiant Gems, Room No.601, C-10, 6th 701C, Gokul Divine, S.V. Road, बनाम/ Floor, Pratyakshakar Datta Wadi, Vile Parle West, Vs. Mumbai-400056 Bhavan, Bandra Kurla Complex, Bandra (East), Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAJFR3662E CO No.153/Mum/2018 (Arising out of ITA No.4146/Mum/2017…

Jet Chemicals P.Ltd, Kalyan vs. Ast CIT Cir 1, Kalyan

ITA 3707/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2018AY 2010-11

Bench: Shri G. S. Pannu, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3707/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Sh. Haresh P. ShahFor Respondent: Sh. Suman Kumar

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 3707/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11) Jet Chemicals Pvt. Ltd. ACIT Cir -1 1st floor, Mohan Plaza 3/2 Mile Stone, KalyanMurbad बिधम/ Rd, ShahadKalyan, Kalyan- Wayale Nagar, Vs. 421103. Khadakpada, Kalyan(W)-421301 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACJ4203H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Haresh P. Shah प्रत्यथीकीओरसे/Respondentby : Sh. Suman Kumar सुनवाईकीतारीख/ : 10/01/2018 Date of Hearing घोषणाकीतारीख / : 28/0…