CIT v. Smt. Anju Jindal

387 ITR 418High Court2016#15765 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 133(6)Section 145(3)
Read the full judgment

Issues it is cited on

section 147(1)section 147(b)section 147(a)third party informationsection 43canon application of mindsection 40a(2)live linkrejection of books of accountborrowed satisfactionsection 145(3)section 50

Judgments citing CIT v. Smt. Anju Jindal

Income Tax Officer, Civic Centre vs. Mahesh Kumar Aggarwal, Delhi

In the result the appeal of Revenue is dismissed

ITA 6242/DEL/2025[2021-22]Status: DisposedITAT Delhi06 Feb 2026AY 2021-22

Bench: Sh.Sudhir Kumar & Smt. Renu Jauhriassessment Year: 2021-22 Income Tax Officer Vs. Mahesh Kumar Aggarwal 19/176 Near Usha Mata Mandir Old Rohtak Road , North West Delhi 110035 Pan No. Adupa7276 K (Appellant) (Respondent)

Section 133(6)Section 145(3)

…hould have conducted more in depth investigation to reach the conclusion that the assessee is involved in the bogus purchases method to reduce his income. Various judicial pronouncements have already settled the issue of bogus purchase. a. CIT VIs Anju Jindal 387 ITR 418( Punjab and Haryana)- "where for all purchases orders to be disallowed by AO, payments have been made by assessee through accounts payee cheques, Tribunal rightly deleted addition made by AO." b. CIT V/s Manish Enterprises 276 CTR 89- " 6. Since the tribunal had found from the materials on record that payments were made by accounts payee cheques…

ITO, Ward 21(1), New Delhi vs. Ruptex Mineral Water Private Limited, New Delhi

In the result, the appeal of the Revenue is dismissed and the cross objections filed by the assessee is partly allowed

ITA 3074/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarito, Ward 21 (1), Vs. Ruptex Mineral Water Pvt. Ltd., New Delhi. K.No.799/1, Village Burari, Jagatpur, P.O. Jagarpur, Delhi – 110 084. (Pan :Aabcr0261Q) Co No.211/Del/2025 (In Ita No.3074/Del/2025) (Assessment Year: 2018-19) Ruptex Mineral Water Pvt. Ltd., Vs, Ito, Ward 21 (1), K.No.799/1, Village Burari, New Delhi. Jagatpur, P.O. Jagarpur, Delhi – 110 084. (Pan :Aabcr0261Q) (Appellant) (Respondent) Assessee By :Shri Mayank Patwari, Advocate Shri Akash Ojha, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 10.12.2025 Order Per S. Rifaur Rahman:

For Appellant: Shri Mayank Patwari, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 133(6)Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITO, Ward 21 (1), vs. Ruptex Mineral Water Pvt. Ltd., New Delhi. K.No.799/1, Village Burari, Jagatpur, P.O. Jagarpur, Delhi – 110 084. (PAN :AABCR0261Q) CO No.211/Del/2025 (in ITA No.3074/DEL/2025) (Assessment Year: 2018-19) Ruptex Mineral Water Pvt. Ltd., vs, ITO, Ward 21 (1), K.No.799/1, Village Burari, New Delhi. Jagatpur, P.O. Jagarpur, Delhi – 110 084. (PAN :AABCR0261Q) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri Mayank Patwari, Advocate Shri Akash Ojha, Advocate…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7214/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 May 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7213/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 May 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7212/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 May 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Shah Tehchnical Consultants P.Ltd, Mumbai vs. Assistant Commissioner of Income Tax Circle 2(3)(2), Mumbai

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

ITA 249/MUM/2018[2014-15]Status: DisposedITAT Mumbai21 May 2019AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15

For Appellant: Dr. K. Shivaram, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 115JSection 131Section 133(6)Section 143(3)

…Ld. A.R. relied on a series of decisions in support of his argument which are as under: 1. Babulal C. Borana vs. ITO (2006) 282 ITR 251 (Bom.) CIT vs. 2. CIT vs. Nikunj Exim Enterprises (P.) Ltd. (2015) 372 ITR 619 (Bom.-HC) 3. CIT vs. Smt. Anju Jindal (2016) 387 ITR 418 (P&H) High Court. 6. The Ld. D.R., on the other hand, relied heavily on the order of authorities below by submitting that the genuineness of the purchase of material was in doubt as all the parties have denied to have supplied such materials to the assessee and therefore it is a clear cut case of sham transactions and thus the order of Ld. CIT(A…

CIT v. Smt. Anju Jindal (387 ITR 418) — Cited in 6 Judgments | BharatTax