How many judgments cite CIT v. Orissa Corporation Pvt. Ltd.?

897 judgments on BharatTax cite CIT v. Orissa Corporation Pvt. Ltd. (159 ITR 78), spanning 2007 to 2026.

Which sections of the Income Tax Act does CIT v. Orissa Corporation Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 147, Section 131, Section 148.

CIT v. Orissa Corporation Pvt. Ltd.

159 ITR 78Supreme Court of India1986#53 most cited

What is CIT v. Orissa Corporation Pvt. Ltd. authority for?

When an assessee provides the identity and address of a creditor or investor for a cash credit or share capital under Section 68, the burden shifts to the Department to establish lack of genuineness or creditworthiness, requiring it to conduct further inquiries; mere non-compliance by third parties to summons cannot be the sole basis for an adverse inference against the assessee.

897

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Orissa Corporation · 159 ITR 78 · Section 68 · unexplained cash credit · burden of proof · creditworthiness of creditor · genuineness of transaction · non-compliance of summons · share capital · Section 131 · Section 133(6) · adverse inference

Sections most often in play

Section 68 Section 143(3)Section 133(6)Section 147 Section 131 Section 148 Section 142(1)Section 143(2)

Issues it is cited on

source of source creditworthiness of the creditor share capital and share premium paper company share application money addition u/s 68 addition under section 68 genuineness of the transaction section 131 section 133(6)entry operator unexplained cash credit

Judgments citing CIT v. Orissa Corporation Pvt. Ltd.

DCIT, Circle-1(3), Surat, Anavil Business Centre, Adajan vs. Shri Asfaq Hajiyunus Noorani, Rander

In the result, appeal of the revenue is dismissed

ITA 716/SRT/2023[2018-19]Status: DisposedITAT Surat30 Jun 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

Section 133(6)Section 250Section 250(2)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.716/SRT/2023 Assessment Year: (2018-19) (Hybrid Hearing) DCIT, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOPN6148A (Appellant) (Respondent) Appellant by Shri Mukesh Jain, CIT-DR Respondent by Shri Suresh K. Kabra, CA Date of Hearing 05/06/2025 Date of Pronouncement 30/06/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the re…

ACIT, New Delhi vs. Filatex India Limited, Delhi

ITA 5000/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…nds of the loan creditor, it could have made further enquiries from all such parties even after receiving their replies in response to the notices issued u/s 133(6) of the Act. 23. The Hon'ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has held that when the assessee Page | 28 ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain…

ACIT, New Delhi vs. Animate Infrastructure Private Limited, Delhi

ITA 4850/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 148

…nds of the loan creditor, it could have made further enquiries from all such parties even after receiving their replies in response to the notices issued u/s 133(6) of the Act. 23. The Hon’ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has held that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued by th…

ACIT, Delhi vs. Grand Estate LLP, Delhi

In the result, appeal of the Revenue in ITA No

ITA 4740/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 147Section 148

…nds of the loan creditor, it could have made further enquiries from all such parties even after receiving their replies in response to the notices issued u/s 133(6) of the Act. 23.The Hon'ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has held that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued by th…

ACIT, Dlehi vs. Grand Estates LLP, Delhi

ITA 4737/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 147Section 148

…nds of the loan creditor, it could have made further enquiries from all such parties even after receiving their replies in response to the notices issued u/s 133(6) of the Act. 23. The Hon’ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has held that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued by th…

ACIT, Delhi vs. Grand Estates LLP, Delhi

ITA 4729/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 147Section 148

…nds of the loan creditor, it could have made further enquiries from all such parties even after receiving their replies in response to the notices issued u/s 133(6) of the Act. 23. The Hon’ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has held that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued by th…

Income Tax Officer Ward-28(5), Civic Centre J.L. Nehru Marg, New Delhi vs. Mukesh Kumar Aggarwal, New Delhi

In the result, the Revenue’s appeal stands dismissed as above

ITA 1737/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Jun 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 69ASection 69C

…ppellant through rejoinder submitted that no adverse inference can be drawn merely due to non-services of notices issued u/s 133(6). To strength his contention, the Appellant cited judgment of Hon’ble Supreme Court in the case of CIT Vs Orrisa Corpn Pvt Ltd. [159 ITR 78]. The Appellant also furnished various documents of both the companies, downloaded from the public domain, such as, profile of the company downloaded from the MCA, AOs information, copy of ITRs, audited financial statements including Auditors’ Report for the relevant financial year and more particularly, orders from regulatory authorities i.e. 8…

DCIT Central Circle 4, New Delhi vs. Grand Estate LLP, New Delhi

ITA 1389/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jun 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 147Section 148

…ands of the loan creditor, it could have made further enquiries from all such parties even after receiving their replies in response to the notices issued u/s 133(6) of the Act. 23.The Hon'ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has held that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued by th…

Ambey Laboratories Limited, Delhi vs. Assistant Commissioner of Income Tax, Delhi

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

ITA 2334/DEL/2024[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanambey Laboratories Limited, Vs. Acit, Circle 2(2), Ground Floor, Property No.555, Delhi. Tarla Mohalla Ghitorni, Delhi – 110 030. (Pan : Aaaca4317R) (Appellant) (Respondent) Assessee By : Ms. Apoorva Bhardwaj, Ca Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 24.04.2025 Date Of Order : 27.06.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 31.01.2024 For Assessment Year 2017-18. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income On 04.11.2017 Declaring Loss Of Rs.15,30,39,,439/-. The Case Was Selected For Scrutiny Under Cass & Notices Under Section 143(2) & 142(1) Of The Income-Tax

For Appellant: Ms. Apoorva Bhardwaj, CAFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(2)Section 36(1)(vii)Section 36(2)Section 68

…eel & Alloys Ltd. [2014361 ITR 220 (Delhi High Court) • CIT vs. Steller Investment Ltd. [2001] 251 ITR 263 (Supreme Court) [Decision in CIT v. Stellar Investment Ltd. [1991] 192 ITR 287 (Delhi High Court) affirmed] • CIT v. Orissa Corporation Pvt. Ltd. [1986] 159 ITR 78 (Supreme Court) 4. The Appellant has duly established the genuineness of the transaction, the same being routed through legitimate banking channels, where payment was made through account payee cheques in such a case there is no reason to doubt the genuineness of the transaction. The Hon'ble Supreme Court in the case of CIT vs Lovely Exports Pvt.…

ITO, Ward-24(1), New Delhi vs. Sun-New Creations and Marketign Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1096/DEL/2021[2017-18]Status: DisposedITAT Delhi25 Jun 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royito, Ward 24(1) Vs. M/S Sun New Creations New Delhi & Marketing Pvt. Ltd. A-2/71, Rajouri Garden, West Delhi, New Delhi – 110027 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacch4883P Appellant .. Respondent C.O. No. 59/Del/2025 (Assessment Year 2017-18) M/S Sun New Creations Vs. Ito, Ward 24(1) & Marketing Pvt. Ltd. New Delhi A-2/71, Rajouri Garden, West Delhi, New Delhi – 110027 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacch4883P Appellant .. Respondent

For Appellant: Sh. Vikas Jain, Adv, &For Respondent: Ms. Harpreet Kaur Hansra, Sr

Section 143(2)Section 143(3)Section 68

…cts stated by the appellant company in respect of cash sales. It is settled law that an explanation prima facie reasonable cannot be rejected on arbitrary and imaginary ground which the AO did in the case of the appellant company. Orissa Corporation Pvt. Ltd. 159 ITR 78. 10.6 It is settled law that income tax is levy on income. If income does not result at all there cannot be a tax. In the cast, of the appellant company there is a total sales of textile goods of Rs.4,03,11,723/- including cash sales of Rs.3,83,10,500/- (under dispute) which was received in the appellant company's books of accounts and deposited i…

Income Tax Officer-1, Morena vs. Shri Agrasen Logistics, Jotai Road, Porsa

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

…ection 133(6) of the Act which he could have opted and could have verified whatever is submitted before him. The AO did not do so. This shows clearly the biased mind of the AO. 16. The Hon'ble Supreme Court in the case of Orissa Corporation reported in [1986] 159 ITR 78 (SC) has observed that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued b…

Navin Motors & Estate, Ahmedabad vs. The Income Tax Officer, Ward-5(2)(5), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 327/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Tushar Hemani, Sr. A.RFor Respondent: Shri B.P. Srivastava, Sr. D.R

Section 131Section 133(6)Section 142(1)Section 143(2)Section 234ASection 271ASection 68

…ishes the name and address of the lenders, burden shifts on department and it is the department who shall make inquiry into cash/credit entries in the bank account of the lenders. Reliance is placed on the following: i) CIT v. Orissa Corpn. Pvt. Ltd. - [1986] 159 ITR 78 (SC) ii) DCIT v. Rohini Builders - [2002] 256 ITR 360 (Gujarat) In view of the above, the Ld. A.R. submitted that the addition of Rs. 53,33,410/- u/s. 68 of the Act w.r.t. unsecured loan received from Shri Ubhay Shah deserves to be deleted. 6. The ld. D.R. relied upon the order of the CIT(A) and the order of the CIT(A). 7. We have heard both t…

ITO, Ward-5(1), Kolkata vs. M/S. Shivrashi Infraprojects Private Limited, Kolkata

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

ITA 2328/KOL/2024[2012-13]Status: DisposedITAT Kolkata18 Jun 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 68

…nd Rs. 6,596/- respectively. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who allowed the appeal of the assessee relying upon the decision of Hon'ble Supreme Court in the case of CIT v. Orissa Corpn, (P.) Ltd. [1986] 159 ITR 78 (SC), the decision of Hon'ble Punjab & Haryana High Court in the case of Jawahar Lal Oswal reported in 382 ITR 453 and the decision of Hon'ble Delhi High Court in the case of CIT v. Navodaya Castles (P.) Ltd. [2014] 50 taxmann.com 110/226 Taxman 190 (Mag.)/367 ITR 306 and has held in para 7.4 that “The AO has not discussed the contents of the asse…

Srs Educational Society, Faridabad vs. ITO(E), Faridabad

ITA 941/DEL/2020[2016-17]Status: DisposedITAT Delhi18 Jun 2025AY 2016-17

Bench: SHRI YOGESH KUMAR US (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 12ASection 131Section 143(3)Section 250Section 68

…31 or u/s 133(6) of the Act which he could have opted and verified whatever is submitted before him. The AO did not do so. This shows clearly the biased mind/approach of the AO. The Hon’ble Supreme Court in the case of Orissa Corporation 8. reported in [1986] 159 ITR 78 (SC) has observed that when the assessee furnishes names and addresses of the alleged creditors and the GIR numbers, the burden shifts to the Department to establish the Revenue's case and in order to sustain the addition, the Revenue has to pursue the enquiry and to establish the lack of creditworthiness and mere non-compliance of summons issued…

Accrecent Way Marketing (P) Ltd., Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

…tion notes tendered for conversion by the assessee himself, it is necessary for the assessee to establish, if asked, what the source of that money was and to prove that it was not income. 2. In Commissioner of Income Tax vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) the court while recounting the facts of the case noted the following: "3. The assessee, at the relevant time, was a private limited company and maintained accounts according to the calendar year. For the accounting year ending on 31st Dec., 1961, corresponding to the asst. yr. 1962-63, the ITO did not accept the assessee's accounts showing ca…

Sanjivani Mahila Gramin Bigar Sheti Sahkari Pat Sanstha, Bhandara vs. ITO Ward-2, Bhandara

In the result, assessee’s appeal is allowed

ITA 198/NAG/2025[2019-20]Status: DisposedITAT Nagpur27 May 2025AY 2019-20

Bench: Shri V. Durga Rao

For Appellant: Shri Chandraprakash BhutadaFor Respondent: Shri Surjit Kumar Saha

Section 250Section 292BSection 4(1)Section 44ASection 68Section 69A

…" is legally untenable: Section 69A does not mandate transaction-level proof beyond reasonable explanation, nor does Section 44AA (maintenance of accounts) impose such a burden on audited entities like the Appellant. CIT v. Orissa Corporation Pvt. Ltd. [1986] 159 ITR 78 (SC) - The Supreme Court ruled that the AO cannot impose additions absent evidence disproving the assessee's explanation, especially when records align with business operations. 5. Impermissible Addition to Safeguard Revenue The CIT(A)'s justification of the 10% addition to safeguard the interests of revenue" is ultra vires: Section 4(1) limits ta…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…with these persons are genuine beyond doubt and no part of these transactions can be termed “unexplained” covered under deeming provisions of section 68. In support of our contention we rely on the following decisions:- 1. CIT V/s. Orissa Corporation P. Ltd. 159 ITR 78 (SC) "Held, that in this case the respondent had given the names and addresses of the alleged creditors. It was in the knowledge of the Revenue that the said creditors were income-tax assessees. Their index numbers were in the file of the Revenue. The Revenue, apart from issuing notices under section 131 at the instance of the respondent, did not…