How many judgments cite CIT v. Ranchhod Jivabhai Nakhava?

112 judgments on BharatTax cite CIT v. Ranchhod Jivabhai Nakhava (21 Taxmann.com 159), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Ranchhod Jivabhai Nakhava come up under?

It is most often cited in judgments turning on Section 68, Section 147, Section 148, Section 143(3), Section 115BBE, Section 133(6).

CIT v. Ranchhod Jivabhai Nakhava

21 Taxmann.com 159High Court2012#957 most cited

What is CIT v. Ranchhod Jivabhai Nakhava authority for?

When an assessee provides the identity, creditworthiness, and genuineness of lenders for cash credits under Section 68 by disclosing PAN, using account payee cheques, and furnishing confirmations, the initial burden is discharged. The onus then shifts to the Assessing Officer to verify the source of funds from the lenders' income tax records.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Ranchhod Jivabhai Nakhava · Section 68 · cash credit · unexplained money · discharge of onus · identity of creditor · creditworthiness of creditor · genuineness of transaction · account payee cheque · PAN disclosure · Assessing Officer's duty · source of source

Also reported as

208 Taxmann 35

Sections most often in play

Section 68 Section 147 Section 148 Section 143(3)Section 115BBE Section 133(6)Section 250 Section 36(1)(va)

Issues it is cited on

source of source creditworthiness of the creditor summons under section 131 addition under section 68 permanent account number paper company principal officer section 151(1)addition u/s 68 section 254(1)genuineness of the transaction unexplained cash credit

Judgments citing CIT v. Ranchhod Jivabhai Nakhava

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1028/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16

Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1027/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15

Section 132Section 153Section 68

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1207/JPR/2018[2011-12]Status: DisposedITAT Jaipur11 Jan 2019AY 2011-12

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 14ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1206 & 1207/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 11-12 cuke Deputy Commissioner of Income-tax, M/s. Baran Roller Flour Mills P. Ltd. Vs. Central Circle, 6/7, Multimetals Campus, Kota. Large Scale Industrial Area, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABCB 7695 N vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. Nos. 45 & 46/JP/2018 (Ari…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Baran Roller Flour Mills Pvt. Ltd., Kota

ITA 1206/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Jan 2019AY 2010-11

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 14ASection 68

M/S. Apex Construction, Kheda vs. The Asstt. Commissioner of Income Tax, Kheda Circle, Nadiad

In the result, appeal filed by the Assessee is allowed

ITA 1496/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2018AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Sunit Talati, ARFor Respondent: Shri Mudit Nagpal, Sr. D.R

Section 143Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. No: 1496/AHD/2016 (Assessment Year: 2012-13) Apex Construction 8/B, V/S Asstt. Commissioner of Triveni Park Society Opp. Income Tax, Kheda Circle, Bus Steand Kapadwanj Nadiad Dist. Kheda-387620 (Appellant) (Respondent) PAN: AAEFA 1295P Appellant by : Shri Sunit Talati, AR Respondent by : Shri Mudit Nagpal, Sr. D.R. (आदेश)/ORDER Date of hearing : 12 -11-2018 Date of Pronouncement : 29 -11-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal by the…

Anuradha Anilkumar Agarwal, Surat vs. The Dy. Commissioner of Income Tax, Circle-1(2), Surat

In the result, appeal of the assessee is allowed

ITA 2911/AHD/2016[2012-13]Status: DisposedITAT Surat14 Nov 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2911/Ahd/2016/Srt िनधा"रण वष"/Assessment Year : 2012-13 Anuradha Anilkumar Agarwal, Vs. The Deputy Commissioner Of G-1315, Surat Textile Market, Income Tax, Circle-1(2), Ring Road, Surat – 395 002. Surat – 395 001. [Pan: Aarpa 7732 J] अपीलाथ" Appellant ""यथ"/Respondent Shri Mehul R. Shah - Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Shri Vinod Kumar – Sr.Dr 23.10.2018 सुनवाई क" तारीख/ Date Of Hearing: 14.11.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-2, Surat(In Short “The Cit (A)”) Dated 19.09.2016 Pertaining To Assessment Year 2012-13 Which In Turn Has Arisen From The Order Passed By The Deputy Commissioner Of Income Tax, Circle-1(2), Surat(In Short “The Ao”) Dated 30.03.2015 Under Section 143(3) Of Income Tax Act,1961 (In Short ‘The Act’).

Section 131Section 143(3)Section 68

…Anuradha Anilkumar Agarwal Vs. DCIT, Circle-1(2), Surat /ITA No.2911/Ahd/2016/SRT/AY.2012-13 Page 1 of 7 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.2911/AHD/2016/SRT िनधा"रण वष"/Assessment Year : 2012-13 Anuradha Anilkumar Agarwal, Vs. The Deputy Commissioner of G-1315, Surat Textile Market, Income Tax, Circle-1(2), Ring Road, Surat – 395 002. Surat – 395 001. [PAN: AARPA 7732 J] अपीलाथ" Appellant ""यथ"/Respon…

M/S. Tirupati Energy Solution Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(4), Surat

In the result, the appeal of the assessee is partly allowed

ITA 573/AHD/2017[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/S. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat Pan: Aacct 7044 G अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 143(1)Section 143(2)Section 68

…Tirupati Energy Solution Pvt. Ltd. v. ITO 2(1) (4) Surat/I.T.A. No.573/Ahd/2017/A.Y.:12-13 Page 1 of 31 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/s. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat PAN: AACCT 7044 G अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee…

M/S Kamal Rayon Pvt. Ltd., Surat vs. ITO, Ward 1(1)(3), Surat

In the result, appeal of the assessee is allowed

ITA 161/SRT/2018[2012-13]Status: DisposedITAT Surat03 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 131Section 143(3)Section 68

…u/s. 250A was dismissed. The SLP filed by the Department against the said decision is also dismissed by Hon’ble. S.C. reported in [2002] 254-ITR (SC) 275. The learned counsel further placed reliance in the case of CIT vs. Ranchhod Jivanbhai Nakhava, [2012] [21 Taxmann.com 159] (Guj.)(HC) wherein the Hon’ble Court has held that where the lenders are assessed to income tax, assessee who is PAN have been disclosed. The assessee has further proved genuineness of the transaction when such fact from Income-tax return of lenders M/s. Kamal Rayon Pvt. Ltd. Vs ITO, Ward.1((1)(3)/I.T.A. No. 161/SRT/2018/12-13 Page 14 o…

Saras Plywood Products Pvt. Ltd., Valsad vs. The Dy.CIT, Valsad Circle, Valsad

In the result, the appeal of the assessee is partly allowed

ITA 689/AHD/2015[2007-08]Status: DisposedITAT Surat28 May 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.689/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2007-08 Saras Plywood Products Vs. The Deputy Commissioner Of Private Limited, Income Tax, Plot No.744, New G.I.D.C, Valsad Circle, Valsad. Gundlav, Valsad. Pan: Aahcs 8945G अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

…Page 1 of 10 Saras Plywood Products Pvt. Ltd. vs. DCIT /I.T.A. No.689/Ahd/2015/A.Y.2007-08 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.689/Ahd/2015/SRT िनधा"रण वष"/Assessment Year : 2007-08 Saras Plywood Products Vs. The Deputy Commissioner of Private Limited, Income Tax, Plot No.744, New G.I.D.C, Valsad Circle, Valsad. Gundlav, Valsad. PAN: AAHCS 8945G अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Asse…

The ITO, Ward-2(1)(1), Ahmedabad vs. Gujarat Craft Industries Pvt. Ltd., Ahmedabad

ITA 2348/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad10 Oct 2017AY 2012-13

For Appellant: G. C. Pipara, A.RFor Respondent: Nidhi Srivastava, CIT. D.R

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER The I.T.O., Ward- 2(1)(1), Navjivan Trust Bldg., Off. Ashram Road, 1st Floor, Room No.104, Ahmedabad-380014 Appellant Vs. Gujarat Craft Industries Pvt. Ltd., 35, Omkar House, Nr. Swastik Char Rasta, C. G. Road, Navrangpura, Ahmedabad Respondent PAN: AAACG5615N राज"व क" ओर से/By Revenue : Nidhi Srivastava, CIT. D.R. आवेदक क" ओर से/By Assessee : G. C. Pipara, A.R. सुनवाई क" तार"ख/Date of Hearing : 04.10.2017 घोषणा क" तार"ख/Date of Pronouncement : 10.10.2017…

Smt. Preeti Garg, Haridwar vs. ITO, Haridwar

In the result, the Assessee’s appeal is allowed for statistical

ITA 2184/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Dec 2016AY 2010-11

Bench: Shri H.S. Sidhuassessment Year: 2010-11

For Appellant: Sh. Pradeep Gupta, CAFor Respondent: Ms. Ashima Neb, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2010-11 SMT. PREETI GARG, VS. ITO, WARD-2, PROP.: M/S GAYTRI PLYWOOD, HARIDWAR 1, KARSHANI ASHRAM, PHOOPATWALA, HARIDWAR – 249401 UTTARAKHAND (PAN: ADFPG2291R) (APPELLANT) (RESPONDENT) Assessee by : Sh. Pradeep Gupta, CA Revenue by : Ms. Ashima Neb, Sr. DR. ORDER This appeal has been filed by the Assessee against the Order dated 29.01.2015 of the Ld. Commissioner of Income Tax (Appeals), Dehradun relevant to assessment year 2010-11. 2. The grounds raised in the appeal read as un…

Citibuilders & Developers, Navi Mumbai vs. ITO 22(3)(1), Navi Mumbai

In the result, appeal of the Assessee is Allowed

ITA 1495/MUM/2011[1996-97]Status: DisposedITAT Mumbai23 Mar 2016AY 1996-97

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1495/Mum/11 ("नधा"रण वष" / Assessment Year: 1996-97) Citi Builders & Developers Income Tax Officer Ward बनाम/ 211, Thaper Complex, 22(3)(1) Vs. 2Nd Floor, Plot No.51, Tower 6, 3Rd Floor, Cbd Belapur, Vashi Rly. Station, Navi Mumbai - 400614 Navi Mumbai - 400703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfc7080N

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Akhilendra P. Yadav

Section 133(6)Section 68

…आयकर अपील"य अ"धकरण,“सी” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1495/Mum/11 ("नधा"रण वष" / Assessment Year: 1996-97) Citi Builders & Developers Income Tax Officer Ward बनाम/ 211, Thaper Complex, 22(3)(1) Vs. 2nd Floor, Plot No.51, Tower 6, 3rd Floor, CBD Belapur, Vashi Rly. Station, Navi Mumbai - 400614 Navi Mumbai - 400703 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFC7080N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by: Shri Dharmesh Shah Department by: Shri Akhilendra P. Yadav सुनवाई क…