How many judgments cite CIT v. Nirav Modi?

32 judgments on BharatTax cite CIT v. Nirav Modi (77 Taxmann.com 15), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Nirav Modi come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 115BBE, Section 115JB, Section 135, Section 142(1).

CIT v. Nirav Modi

77 Taxmann.com 15Supreme Court of India2017#3715 most cited

What is CIT v. Nirav Modi authority for?

A revisional order under section 263 directing the Assessing Officer to enquire into the capacity of donors and decide on the genuineness of gifts, after the Assessing Officer had already made detailed enquiries and accepted the identity, source, and creditworthiness of non-resident donors, is erroneous. The Supreme Court dismissed the revenue's SLP against the High Court's decision upholding the Tribunal's view.

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

Also referred to as

CIT v. Nirav Modi · section 263 · cash credit · gifts · non-resident donors · identity · source · creditworthiness · capacity of donors · genuineness of gifts · inadequate enquiry · erroneous assessment order · section 68

Sections most often in play

Section 143(3)Section 263 Section 115BBE Section 115JB Section 135 Section 142(1)Section 143(2)Section 144B

Issues it is cited on

section 256(2)section 256(1)section 256 lack of enquiry assessment order erroneous section 53a inadequate enquiry section 53 section 43c section 43ca section 153a(1)(a)section 254(2)

Judgments citing CIT v. Nirav Modi

Jai Gurudev Infrastructure Pvt. Ltd, Bilaspur vs. Pr. CIT, Bilaspur

In the result, the appeal of the assessee is allowed

ITA 65/RPR/2020[2015-16]Status: DisposedITAT Raipur14 Oct 2021AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A. No. 65/Rpr/2020 अपील िनधा"रण वष" वष" / Assessment Year : 2015-16) (िनधा"रण िनधा"रण िनधा"रण वष" वष" Jai Gurudev Infrastructure Pvt Ltd, Principal Commissioner Of बनाम/ बनाम बनाम बनाम C-11, Netaji Complex, Jarhabhata, Income-Tax, Vs. Bilaspur, Chhattisgarh Bilaspur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccj 1895 R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Sunil Kumar Agrawal, Ca अपीलाथ" ओर से /Appellant By : Shri P.K. Mishra, Cit-Dr ""यथ" क" ओर से/Respondent By : 29.07.2021 सुनवाई क" तारीख / Date Of Hearing 14.10.2021 घोषणा क" तारीख /Date Of Pronouncement आदेश/O R D E R Per Pradip Kumar Kedia - Am:

For Appellant: Shri P.K. Mishra, CIT-DRFor Respondent: 29.07.2021

Section 142(1)Section 143(2)Section 143(3)Section 263Section 43CSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A. No. 65/RPR/2020 अपील िनधा"रण वष" वष" / Assessment Year : 2015-16) (िनधा"रण िनधा"रण िनधा"रण वष" वष" Jai Gurudev Infrastructure Pvt Ltd, Principal Commissioner of बनाम/ बनाम बनाम बनाम C-11, Netaji Complex, Jarhabhata, Income-tax, Vs. Bilaspur, Chhattisgarh Bilaspur "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCJ 1895 R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Sunil Kumar Agrawal, CA अपीलाथ" ओर से /Appellant b…

Pooja Marketing, Mumbai vs. Pr. CIT- 31, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2596/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 May 2021AY 2014-15

Bench: Us, The Core Issues To Be Decided Are As Under:-

Section 115BSection 263Section 58(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, MUMBAI BEFORE: SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Pooja Marketing Vs. Pr. CIT-31, C/o. Shri Ketan J. Shah Room No.301, C-13, 3rd Floor, C-1, Ami Darshan D.B. Patil Road Pratykshakar Bhavan Malad (E) BKC, Bandra (E) Mumbai – 400 097 Mumbai-400 051 PAN/GIR No.AAOFP2090F (Appellant) .. (Respondent) Assessee by Shri V. Sridharan, Senior Advocate, Shri Ravi Sawana & Shri Samyak Lohade Revenue by Shri B.V. Jhaveri Date of Hearing 24/03/2021 Date of Pronouncement 24/05/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2596/Mum/2019…

Aditya Birla Nuvo Ltd (Since Amalgamated With Grasim Industries Limited), Mumbai vs. Principal Commissioner of Income Tax Central 1, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1964/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Us, We Find That The Effective Issue To Be Decided In This Appeal Is As To Whether The Ld Pcit Was Justified In Invoking Revision Jurisdiction U/S 263 Of The Act In The Facts & Circumstances Of The Case.

Section 115JSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH, MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM M/s. Grasim Industries Ltd. Vs. Principal Commissioner of (Successor to Aditya Birla Income Tax, Central (1) Nuvo Ltd.,) Room No.1001, 10th Floor, A- Wing, 2nd Floor Old CGO Building Annexe Aditya Birla Centre M.K.Road, Mumbai - 400020 S.K.Ahire Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) Assessee by Shri Ronak Doshi and Ms. Gunjan Kakkad Revenue by Shri Brajendra Kumar, Shri Anadi Varma and Shri Micheal Jerald Date of Hearing 14/05/2021 Date of Pronouncement 24/05…

Tata Realty & Infrastructure Ltd, Mumbai vs. Pr. CIT- 2, Mumbai

In the result, appeal of the assessee is allowed

ITA 6481/MUM/2018[2015-16]Status: DisposedITAT Mumbai22 Apr 2021AY 2015-16

Section 115JSection 143(3)Section 263Section 36(1)(iii)

…in D.G. Housing Projects Ltd. (supra) would not assist the Revenue in the present facts. 3.6. We find that the Revenue preferred Special Leave Petition before the Hon’ble Supreme Court against this decision which was dismissed by the Hon’ble Supreme Court in 77 Taxmann.com 15. 3.7. In view of our aforesaid observations, it could be safely concluded that the ld. AO had made adequate enquiries in the original assessment proceedings itself with regard to the issue of interest on borrowed funds and respectfully following the aforesaid decision, we hold that the said 10 M/s. Tata Realty & Infrastructure Ltd., asses…

Essar Capital Ltd, Mumbai vs. Pr CIT 6, Mumbai

In the result the appeal of the assessee is allowed

ITA 3759/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Vajresh Consultants Prcit 6, Ltd. (Earlier Known As Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 Pan: Aabce 7257R (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 23.10.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishant Thakkar, A.R. &For Respondent: Shri R. Manjunatha Swamy, D.R

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Vajresh Consultants PrCIT 6, Ltd. (Earlier known as Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 PAN: AABCE 7257R (Appellant) (Respondent) Present for: Assessee by : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue by : Shri R. Manjunatha Swamy, D.R. Date of Hearing : 23.10.2020 Date of Pronouncement : 08.01.2021 O R D E R Per Rajesh Kumar, Accountant Member: The p…

Lupin Limited, Mumbai vs. CIT- Ltu, Mumbai

In the result, the appeal of assessee is allowed

ITA 3097/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Jul 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Rajan Vora &For Respondent: Shri Anadi Varma, DR

Section 115JSection 139(1)Section 143(3)Section 263Section 8

…आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री महावीर ससिंह, न्याययक सदस्य एविं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सुं./ ITA No. 3097/Mum/2019 (यनर्ाारण वर्ा / Assessment Year 2014-15) Lupin Limited The Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax, LTU, 29th Off Western Express Highway, Vs. Floor, World Trade Santacruz (East), Centre-1, Cuffe Parade, Mumbai-400 055 Mumbai (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) .. स्र्थायी लेखा सुं./PAN No. AAACL1069K अ…

Rpw Projects P.Ltd, Mumbai vs. Pr CIT 8, Mumbai

In the result, the appeal is allowed

ITA 3836/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Mar 2019AY 2012-13

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2012-13 Rpw Projects Private Limited Principal Commissioner Of (Earlier Known As Essel Rpw Income Tax Circle-8, Room Vs. Projects Private Limited 135, No. 611, 6Th Floor, Aayakar Continental Building Dr. Annie Bhavan, M.K. Road, Mumbai- Besant Road, Worli, Mumbai- 400020. 400018. Pan No. Aaecm1665J Appellant Respondent Assessee By : Dr. K. Shivram, Sr. Advocate & : Mr. Rahul Hakani, Ar Revenue By : Mr. A.K. Srivastava, Cit-Dr Date Of Hearing : 26/12/2018 Date Of Pronouncement : 25/03/2019

For Appellant: Dr. K. Shivram, Sr. Advocate &For Respondent: Mr. A.K. Srivastava, CIT-DR

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 RPW Projects Private Limited Principal Commissioner of (earlier known as Essel RPW Income Tax Circle-8, Room Vs. Projects Private Limited 135, No. 611, 6th Floor, Aayakar Continental Building Dr. Annie Bhavan, M.K. Road, Mumbai- Besant Road, Worli, Mumbai- 400020. 400018. PAN No. AAECM1665J Appellant Respondent Assessee by : Dr. K. Shivram, Sr. Advocate & : Mr. Rahul Hakani, AR Revenue by : Mr. A.K. Srivastava, CIT-DR Date of Hearing : 26/12/20…

Noble Medicals Bcjc Hospitals, Mumbai vs. CIT City-16, Mumbai

In the result, appeal of the assessee is allowed

ITA 3207/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Feb 2018AY 2012-13

Bench: Shri B.R.Baskaran & Shri Pawan Singhm/S Noble Medicals Bcjc Cit, City-16, Hospitals, S.V. Road, Santacruz, Mumbai. Mumbai-400054. Versus Pan No.Aagfn4356A Applicant Respondent

Section 119Section 143(3)Section 253Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER M/s Noble Medicals BCJC CIT, City-16, Hospitals, S.V. Road, Santacruz, Mumbai. Mumbai-400054. Versus PAN No.AAGFN4356A Applicant Respondent Applicant by Shri Vipul Joshi - Advocate Respondent by Shri Bhupendra Kumar Singh –(CIT- DR) Date of hearing: 05/02/2018 Date of order: 05/02/2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of the Income Tax Act (the Act) is directed against the order of ld. CIT-16(3), Mumbai passed under section 26…

Bibhuti B. Dasgupta (HUF), Mumbai vs. Jt CIT RG 19(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1435/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Feb 2018AY 2009-10

Bench: Shri B. R. Baskaran & Shri Pawan Singhbibhuti B. Dasgupta (Huf), Cit-19, Plot No. 285-286, Nileema, Piramal Chambers, Parel, 12Th Road, Khar (W), Vs. Mumbai-400012. Mumbai-400052. Pan: Aaahg1175J (Appellant) (Respondent) Bibhuti B. Dasgupta (Huf), Jt.Cit-Range-19(1), Plot No. 285-286, Nileema, Aayakar Bhavan, M.K. Road, 12Th Road, Khar (W), Vs. Mumbai-400020. Mumbai-400052. Pan: Aaahg1175J (Appellant) (Respondent) Assessee By : Shri Vipul Joshi (Ar Revenue By : Shri Bhupendra Kumar Singh (Dr) Date Of Hearing : 05.02.2018 Date Of Pronouncement : 05 .02.2018 Order Under Section 254(1) Of Income Tax Act

For Appellant: Shri Vipul Joshi (ARFor Respondent: Shri Bhupendra Kumar Singh

Section 143(3)Section 253Section 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Bibhuti B. Dasgupta (HUF), CIT-19, Plot No. 285-286, Nileema, Piramal Chambers, Parel, 12th Road, Khar (W), Vs. Mumbai-400012. Mumbai-400052. PAN: AAAHG1175J (Appellant) (Respondent) Bibhuti B. Dasgupta (HUF), Jt.CIT-Range-19(1), Plot No. 285-286, Nileema, Aayakar Bhavan, M.K. Road, 12th Road, Khar (W), Vs. Mumbai-400020. Mumbai-400052. PAN: AAAHG1175J (Appellant) (Respondent) Assessee by : Shri Vipul Joshi (AR Revenue by : Shri Bhupendra Kumar Singh (DR) Date of hearing…

Bibhuti B. Dasgupta (HUF), Mumbai vs. CIT 19, Mumbai

In the result, appeal of the assessee is allowed for statistical purpose

ITA 5129/MUM/2012[2009-10]Status: DisposedITAT Mumbai05 Feb 2018AY 2009-10

For Appellant: Shri Vipul Joshi (ARFor Respondent: Shri Bhupendra Kumar Singh

Section 143(3)Section 253Section 254(1)Section 263

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2807/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Nov 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R

Section 139Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2806 & 2807/Del./2016 Assessment Years 2009-2010 & 2010-2011 M/s. Dayanand Contractor The Pr. CIT V & PO Kharainti, Aayakar Bhavan, Delhi Road, Dist. Rohtak. vs. Rohtak – 124 001 PAN AADFD4239K Haryana. (Appellant) (Respondent) S/Shri Gautam Jain, Piyush For Assessee : Kumar Kamal & Lalit Mohan, Advocates For Revenue : Ms. Rachna Singh, CIT-D.R. Date of Hearing : 22.11.2017 Date of Pronouncement : 30.11.2017 ORDER PER BHAVNESH SAINI, J.M. Both the appeals b…

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2806/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Nov 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R

Section 139Section 147Section 148Section 263