How many judgments cite CIT v. Odeon Builders Pvt. ltd.?

408 judgments on BharatTax cite CIT v. Odeon Builders Pvt. ltd. (418 ITR 315), spanning 2018 to 2026.

Which sections of the Income Tax Act does CIT v. Odeon Builders Pvt. ltd. come up under?

It is most often cited in judgments turning on Section 153C, Section 132, Section 132(4), Section 143(3), Section 69, Section 147.

CIT v. Odeon Builders Pvt. ltd.

418 ITR 315Supreme Court of India2019#179 most cited

What is CIT v. Odeon Builders Pvt. ltd. authority for?

Income tax additions cannot be sustained merely on the basis of uncorroborated statements or allegations. The Revenue must bring on record sufficient material and allow the assessee to produce evidence to prove such additions.

408

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Odeon Builders Pvt. Ltd. · 418 ITR 315 · Supreme Court · Section 132(4) statement · Section 133(6) notice · uncorroborated evidence · sufficiency of evidence · income tax additions · burden of proof · natural justice · bogus purchases

Sections most often in play

Section 153C Section 132 Section 132(4)Section 143(3)Section 69 Section 147 Section 69B Section 148

Issues it is cited on

third party information section 65b(4)section 65b section 10(26)section 65 section 61 section 158b(b)section 158bb(1)section 69b on-money statement under section 132(4)protective assessment

Judgments citing CIT v. Odeon Builders Pvt. ltd.

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Niranjan Patidar, Neemuch

In the result, appeal of the revenue is dismissed

ITA 438/JPR/2025[2018-19]Status: DisposedITAT Jaipur13 Oct 2025AY 2018-19

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 153CSection 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 438/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Deputy Commissioner of Income Tax, बनाम Niranjan Patidar Central Circle-3, Vs.1, Begeecha No.-46A, Opp. Jaipur. Rajeev Nagar, Neemuch,- Madhya Pradesh. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AARPP5601M निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, C…

Asst. Commissioner of Income Tax - 7(1)(1), Mumbai, Maharashtra vs. Master Chain Pvt. Ltd., Mumbai, Maharashtra

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

ITA 5397/MUM/2024[2022-23]Status: DisposedITAT Mumbai13 Oct 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Salil Kapoor a/w Ms. SoumyaFor Respondent: Ms. Kavitha Kaushik (SR DR)

Section 139(1)Section 143(3)Section 250

…to cross-examine witnesses whose statements are relied upon by the revenue is a fundamental safeguard recognized in several judicial pronouncements, including: Andaman Timber Industries v. CCE [(2016) 38 GSTR 117 (SC)], CIT v. Odeon Builders Pvt. Ltd. [(2019) 418 ITR 315 (SC)], and PCIT (Central) v. Oriental Power Cables Ltd. [(2022) 143 taxmann.com 371 (SC)]. These judgments categorically hold that any order passed without granting an opportunity for cross-examination of third-party witnesses constitutes a serious breach of natural justice, rendering the assessment invalid. The Ld. CIT(A) has also observed that…

Subhash Badriprasad Shahu, Nagpur vs. ITO Ward 4(3), Nagpur

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

ITA 421/NAG/2024[2018-19]Status: DisposedITAT Nagpur07 Oct 2025AY 2018-19

Bench: Shri Pavan Kumar Gadalesubhash Badriprasad Shahu, Plot No.84, Near Annapurna Dall Mill, Bagad Ganj, Small Factory Area ……………. Appellant Nagpur 440 008. Maharashtra. Pan – Agqps9660N V/S Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee By :Shri. Abhay Agrawal.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Shri. Abhay Agrawal.A.RFor Respondent: Shri Surjit Kumar Saha.Sr.DR

Section 147Section 148Section 250Section 69C

…Shahu ITA no.421/Nag./2024 i) Ashok Kumar Rungta v/s ITO, 301 taxman 580 (Bom.); ii) CIT v/s Nikunj Eximp Enterprises Pvt. Ltd., 372 ITR 619 (Bom.); iii) PCIT v/s Uni Packs (I) Pvt. Ltd., 108 taxmann.com 454 (Bom.); and iv) CIT v/s Odeon Builders Pvt. Ltd., 418 ITR 315 (SC). When a query was raised to the learned A.R. to explain the gross profit ratio of the business, the learned A.R. has highlighted on the Page–24 of the legal Paper Book explaining the gross profit ratio from the A.Y. 2016– 17 to A.Y. 2020–21 with an average as worked out to 6%. Therefore, the learned A.R’s contention that the transactions ar…

Gosrani Impex Private Limited, Mumbai vs. ACIT, Circle -1, Kalyan

In the result, the assessee’s appeal is allowed

ITA 3590/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Oct 2025AY 2017-18

Bench: Shri Pawan Singh & Smt.Renu Jauhrigosrani Impex Private Vs. Commissioner Of Income Limited Tax(Appeals), Nfac, 1748, A/304, 3Rd Floor, Income Tax Department Anjul Tower, Kamatghar 1St Floor, Mohan Plaza, Road, Opp Shatrunjay Wayale Nagar, Khadakpada, Mandir, Bhiwandi, 421302. Kalyan (W)-421301. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aadcg7638J Appellant .. Respondent

For Appellant: Shri Varun Tiwari-CAFor Respondent: Shri Swapnil Choudhary- Sr. AR

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER Gosrani Impex private Vs. Commissioner of Income Limited Tax(Appeals), NFAC, 1748, A/304, 3rd Floor, Income Tax Department Anjul Tower, Kamatghar 1st Floor, Mohan Plaza, Road, Opp Shatrunjay Wayale Nagar, Khadakpada, Mandir, Bhiwandi, 421302. Kalyan (W)-421301. "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AADCG7638J Appellant .. Respondent Appellant by : Shri Varun Tiwari-CA Respondent by : Shri Swapnil Choudhary- Sr. AR Date of Hearing 22.09.2025 Date of Pronouncement 06.10.2025 आदेश / O…

Neeraj Kumar Sethi, Delhi vs. ITO, National Faceless Appeal Centre (NFAC)

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

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kalia, C.A

Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 9/Asr/2024 Assessment Year: 2014-15 Neeraj Kumar Sethi, Vs. Income Tax Officer, 2244, 1st Floor, Gali National Faceless Appeal Raghunandan Naya Bazar Centre (NFAC), Delhi Delhi 110006 [PAN: AIYPS 3967L] (Respondent) (Appellant) Appellant by : Sh. Ashwani Kalia, C.A. : Sh. Charan Dass, Sr. D.R. Respondent by Date of Hearing : 06.08.2025 Date of Pronouncement : 26.09.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by th…

Income Tax Officer, Surat vs. Saffron Green International Private Limited, Surat

In the result, appeal of revenue is partly allowed

ITA 958/SRT/2024[2018-19]Status: DisposedITAT Surat26 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.958/Srt/2024 Assessment Year: 2018-19 (Hybrid Hearing) Income Tax Officer, Ward- Saffron Green International Pvt. बनाम/ 2(1)(3), Surat, Room No.221, Ltd. Shop No.3008, Shree Mahavir Vs. 2Nd Floor, Aaykar Bhavan, Textiles Puna Kumbhariya Road, Majura Gate, Surat-395 001 Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawcs 3137 M (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K. Kapadia, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Revenue Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 16.07.2024 By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short, ‘The Cit(A)’] For The Assessment Year (Ay) 2018-19, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 147 R.W.S 144 R.W.S 144B Of The Act On 21.03.2023. 2. Grounds Of Appeal Raised By The Revenue Are As Under: “I. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition Made By The Assessing Officer Of Rs.5,70,70,621/- On Account Of 100% Bogus Purchase To 0.25% Of The Bogus Purchases & Allowing The Appeal Of The Assessee Ignoring The Facts That These Purchases Are Sham Transactions Fabricated Through Bogus Paper Concerns Of M/S. Savitri Trading Company & Mohammed Javed Mohammed Jabir Momin Which Were Engaged In Providing Accommodation Entries.

Section 147Section 250Section 250(2)

…pellant had filed all relevant documents related to purchases during assessment proceedings along with confirmations, which have not been controverted by the AO. Thereafter, CIT(A) relied on the decisions in cases of (i) CIT vs. Odeon Builder Pvt. Ltd. (2019) 418 ITR 315 (SC), (ii) CIT vs. Sanjay Dhokad (2023) 456 ITR 77 (Bom) and (iii) CIT vs. Nikunj Exim Enterprises (P) Ltd. (2013) 35 taxmann.com 384 (Bom). He observed that the AO has not discharged the onus of disproving the transactions between the appellant and the above 2 parties. The entire case of the AO rests only on the information received from the Inv…

Income Tax Officer 58(3), Vikas Bhawan vs. Prithvi Raj Kandoi (HUF), Delhi

In the result, appeal filed by the assessee is allowed

ITA 1606/DEL/2025[2012-2013]Status: DisposedITAT Delhi24 Sept 2025AY 2012-2013

Bench: Shri Mahavir Singh, Hon’Bleincome Tax Officer 58(3), Vs. Prithvi Raj Kandoi (Huf) Room No. 317-D, 175, Ram Vihar, Vikas Bhawan, I.P. Estate, Vikas Marg Extn, New Delhi – 110 002 Surajmal Vihar, East Delhi (Pan: Aaahp3425Q) (Appellant) (Respondent)

For Appellant: Ms. Manisha Gupta, CA & Sh. Lalit Kumar Gupta, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 143(1)Section 143(3)Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT INCOME TAX OFFICER 58(3), VS. PRITHVI RAJ KANDOI (HUF) ROOM NO. 317-D, 175, RAM VIHAR, VIKAS BHAWAN, I.P. ESTATE, VIKAS MARG EXTN, NEW DELHI – 110 002 SURAJMAL VIHAR, EAST DELHI (PAN: AAAHP3425Q) (APPELLANT) (RESPONDENT) Assessee by : Ms. Manisha Gupta, CA & Sh. Lalit Kumar Gupta, CA Department by : Sh. Manoj Kumar, Sr. DR Date of Hearing 04.09.2025 Date of Pronouncement 24.09.2025 ORDER This appeal by the Revenue is directed against the order of the ADDL/JCIT(A)-5, New Delhi passed relating…

DCIT-2(1)(1), Mumbai vs. Kolar Paper Mills Ltd, Mumbai

In the result, revenue’s appeal is dismissed

ITA 1978/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Sept 2025AY 2020-21

Bench: Shri Pawan Singh & Smt. Renu Jauhriआयकर अपील सुं./Ita No.1978/Mum/2025 (धििाारण वर्ा / Assessment Year: 2020-2021) Dy. Commissioner Of V/S. M/S. Kolar Paper Mills Income Tax, Circle बिाम Ltd. 2(1)(1), Mumbai A 404, Twin Tower Chs Ltd, Room No. 575, 5Th Floor, Lokhandwala, 2Nd Cross Lane, Aayakar Bhavan, M.K. Near, Apna Ghar Andheri Road, Mumbai 400020 West, Mumbai 400053 स्थायी लेखा सुं./जीआइआर सुं./Pan/Gir No: Aadck8381N Appellant/अपीलाथी .. Respondent/प्रधिवादी धििााररिी की ओर से /Assessee By: Shri Ashok Majetia, Ca Shri Ritesh Misra, Cit Dr राजस्व की ओर से /Revenue By: 26.08.2025 स िवाई की िारीख / Date Of Hearing घोर्णा की िारीख/Date Of Pronouncement 23.09.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax, (Appeals)-48, Mumbai [Cit(A)] Dated 23.12.2024 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year 2020-2021. 2. The Revenue Has Raised The Following Grounds In This Appeal.

For Appellant: Shri Ashok Majetia, CAFor Respondent: 26.08.2025

Section 132Section 132(4)Section 143(3)Section 153CSection 250Section 69ASection 69CSection 80G

…y M/s. Aadhar Foundation to it in the form of cash. It shows that disallowances of donation paid has been made by AO merely on presumption and suspicion. 6.6 My attention is invited to the Hon'ble Apex Court in the case of CIT vs Odeon Builders (P) Ltd (2019) 110 Taxmann.com 64 (SC) wherein it was held that no addition can be made on the basis of third-party information gathered by the Investigation Wing of the Department. The Hon'ble Apex Court has observed as under: "Thus, the entire disallowance in this case is based on third party information gathered by the Investigation Wing of the Department, which have no…

Income Tax Officer Ward-1(1), Jaipur vs. Kiran Infra Ispat Limited, Jaipur

ITA 535/JPR/2025[2013-14]Status: DisposedITAT Jaipur15 Sept 2025AY 2013-14

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri. Rajesh Ojha, CIT-DR

Section 143(3)Section 147Section 148Section 149Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR डॉ. एम. एल. मीना, लेखा सदस्य एवं डॉ. एस. सीतालक्ष्मी, न्यायिक सदस्य के समक्ष BEFORE: DR. M.L. MEENA, AM & DR. S. SEETHALAKSHMI, JM आयकर अपील सं. / ITA. No. 535/JPR/2025 निर्धारण वर्ष / Assessment Years : 2013-14 Income Tax Officer, Ward-1(1), Jaipur. बनाम Vs. Kiran Infra Ispat Limited F-47 to 949, E-292, Road, No. 14 V.K.I. Area, Sikar Road, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAECK0903F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Tarun Mittal, C.A. राजस्…

Bannariamman Educational Trust, Coimbatore vs. ACIT Central Circle 3(2), Chennai

ITA 3314/CHNY/2024[2021-22]Status: DisposedITAT Chennai14 Aug 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Shiva Srinivasan, CIT/DR

Section 12ASection 132Section 133ASection 143(2)Section 153CSection 250

…scussed facts shows that he was not trustworthy and that his statement lacked credibility. We may in this regard, gainfully refer to the decision of Hon’ble Apex Court in the case of CIT v. Odeon Builders (P.) Ltd. [2019] 110 taxmann.com 64/266 Taxman 461/418 ITR 315. In this decided case, the Revenue had disallowed the purchases made by the assessee holding it to be bogus based on the statements given by a third party. On appeal, the Ld. CIT(A) noted that, on one hand, the assessee had discharged its initial burden of ITA Nos.3310 to 3314/Chny/2024 (AYs 2017-18 to 2021-22) ITA Nos.3353 & 3354 to 3358/C…

Bannariamman Educational Trust, Coimbatore vs. ACIT Central Circle 3(2), Chennai

ITA 3311/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3310 To 3314/Chny/2024 िनधारणवष/Assessment Years: 2017-18 To 2021-22 M/S.Bannari Amman- Educational Trust, 1212, Trichy Road, Coimbatore-641 018. V. The Acit, Central Circle-3(2), Chennai. [Pan: Aaatb 1235 C] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.3353 & 3354 To 3358/Chny/2024 िनधारणवष/Assessment Years: 2015-16 & 2017-18 To 2021-22 & Cross-Objection No.42/Chny/2025 (In Ita No.3353/Chny/2024) िनधारणवष/Assessment Year: 2015-16 The Acit, Central Circle-3(2), Chennai. V. M/S.Bannari Amman- Educational Trust, 1212, Trichy Road, Coimbatore-641 018. [Pan: Aaatb 1235 C] (अपीलाथ/Appellant) (यथ/Respondent/Cross Objector) Assessee By : Mr.Vikram Vijayaraghavan, Advocate (Virtual)/Ld.Ar Department By : Mr.Shiva Srinivasan, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 27.06.2025 घोषणाकतारीख /Date Of Pronouncement : 14.08.2025

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.Shiva Srinivasan, CIT/DR

Section 12ASection 132Section 133ASection 143(2)Section 153CSection 250

…e discussed facts shows that he was not trustworthy and that his statement lacked credibility. We may in this regard, gainfully refer to the decision of Hon'ble Apex Court in the case of CIT v. Odeon Builders (P.) Ltd. [2019] 110 taxmann.com 64/266 Taxman 461/418 ITR 315. In this decided case, the Revenue had disallowed the purchases made by the assessee holding it to be bogus based on the statements given by a third party. On appeal, the Ld. CIT(A) noted that, on one hand, the assessee had discharged its initial burden of ITA Nos.3310 to 3314/Chny/2024 (AYs 2017-18 to 2021-22) ITA Nos.3353 & 3354 to 3358/Chny/20…

Ri-Bhoi Ispat & Rolling Mills, Byrnihat vs. ITO, Ward- Byrnihat, Byrnihat

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

ITA 241/GTY/2024[2018-2019]Status: DisposedITAT Guwahati12 Aug 2025AY 2018-2019

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 133ASection 147Section 250Section 69C

…Year: 2018-19 RI-BHOI Ispat & Rolling Mills. information from third party which is not tenable in law. It is settled by the Hon'ble Apex Court, wherein it has been held in the case of Commissioner of Income Tax Vs. Odeon Builders Pvt. Ltd., reported in (2019) 418 ITR 315 (SC), which is squarely applicable in this present case in hand, wherein the Hon'ble Apex Court has held - Para-4 "the case of the revenue was that during the course of the assessment proceedings, the Assessing officer observed that the assessee had entered into purchase transactions with PRPL. The assessing officer required the assessee to furni…

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,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, vk;dj vihy la-@ITA No. 578/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Kapil Taneja DCIT Vs. 58, Cosmo Colony, Vaishali Circle-01, Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACRPT2364B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls@ Revenue by : Sh. Gorav Avasthi,…