CIT v. Varinder Rawlley

366 ITR 232High Court2014#1441 most cited

What is CIT v. Varinder Rawlley authority for?

An assessee discharges the initial onus under Section 68 for cash credits by proving the identity and genuineness of the transaction, typically through account payee cheques, bank entries, and the creditor's PAN. The amount cannot be added as the assessee's income unless the department produces material linking the funds to the assessee or demonstrating the creditor's source flowed from the assessee, especially if the creditor is not under the assessee's control.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Varinder Rawlley · Section 68 · cash credit · onus of proof · identity of creditor · genuineness of transaction · creditworthiness of creditor · source of source · account payee cheque · shell company · Section 131 · reassessment

Also reported as

221 Taxmann 18051 Taxmann.com 524

Sections most often in play

Section 68Section 143(3)Section 147Section 131Section 148Section 151Section 133(6)Section 153A

Issues it is cited on

section 131(1)summons under section 131source of sourcepaper companyonus of proofpermanent account numbersurrender of incomecreditworthiness of the creditoraddition under section 68shell companyprincipal officersection 260

Judgments citing CIT v. Varinder Rawlley

ACIT CC 7(3), MUMBAI vs. TRISHUL REALTY INFRA LLP, MUMBAI

In the result, the appeal filed by the Revenue and the COs filed by the Assessee stand dismissed

ITA 7649/MUM/2025[2012-13]Status: DisposedITAT Mumbai19 Feb 2026AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 68

…of CIT v. Smt. Sanghamitra Bharal (2014) 361 ITR 481 (Gau). The aforesaid points were also affirmed in the past by the Appex Court in the case of CIT v. Orissa Corporation P. Ltd reported in (1986) 159 ITR 78 (SC). In the case of CIT v. Varinder Rawley (2014) 366 ITR 232 (P&H) the court held that where the assessee shows that the entries regarding credit in a third party's account were in fact received from the third party and are genuine, he discharges the onus. In that case, the sum cannot be charged as the assessee's income in the absence of any material to indicate that it belongs to assessee" 7.10 in view o…

DCIT CC 7(3), MUMBAI vs. M/S OM TRILOK REALTY & INFRASTRUCTURE , MUMBAI

ITA 4048/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Shree Pawan Singh, Jm & Shri Arun Khodpia, Am Deputy Commissioner M/S Om Trilok Realty & Of Income Tax, Cc-7(3), Infrastructures, Shop No. 6Th Room No. 655, 8, Botawala Building, V Floor, Aayakar Bhavan, 82086, Raghavji Road, S M. K. Road, Mumbai- Gowalia Tank, 400020, Maharashtra Mumbai-400036 Pan No. Aabfo8779M (Appellant) : (Respondent) Assessee By : Shri Rushabh Mehta : Shri R A Dhyani, Cit-Dr Respondent By : 17.09.2025 Date Of Hearing Date Of : 10.12.2025 Pronouncement

For Appellant: Shri Rushabh MehtaFor Respondent: 17.09.2025
Section 131Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 250Section 68Section 69C

…of CIT v. Smt. Sanghamitra Bharali (2014) 361 ITR 481 (Gau). The aforesaid points were also affirmed in the past by the Apex Court in the case of CIT v. Orissa Corporation P. Ltd reported in (1986) 159 ITR 78 (SC). In the case of CIT v. Varinder Rawley (2014) 366 ITR 232 (P & H) the court held that "where the assessee shows that the entries regarding credit in a third party's account were in fact received from the third party and are genuine, he discharges the onus. In that case, the sum cannot be charged as the assessee's income in the absence of any material to indicate that it belongs to assessee" 8.13 In vie…

VIJIT SINGH,JAIPUR vs. ITO WARD 3(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1246/JPR/2025[2009-10]Status: DisposedITAT Jaipur17 Nov 2025AY 2009-10
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 147Section 234ASection 250

…ave acquired the money deposited with him and, therefore\nthe addition u/s 68 cannot be sustained in the absence of anything to establish\nthat the sources of the creditors deposits flew from the assessee itself.\nIn the case of CIT vs. Varinder Rawlley(2014) 366 ITR 232 (P&H) held\nthat It has come on record that the assessee-respondent received the amount by\nway of an account payee cheque. The amount was returned by way of an\naccount payee cheque. The transactions were reflected in the bank accounts of\nthe assessee as well as the creditor. The firm M/s Vishnu Jewellers was an\nincome tax assessee. Its PAN ca…

RITIKA GEMS PRIVATE LIMITED,MUMBAI vs. ITO-5(3)(1), MUMBAI, MUMBAI

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

ITA 4495/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 68

…ar judiciary ruling are as under: CIT Vs. Shiv Dhooti Pearls & Investment Ltd. (2016) 237 Taxman 104 (Del.) (HC) CIT Vs. Deen Dayal Choudhary (2017) 148 DTR 275 (Raj.) (HC) Aravali Trading Co. Vs. ITO 187 Taxman 338 (Raj.) (HC) CIT Vs. Varinder Rawlley (2015) 366 ITR 232/114 DTR 367 (P&H) (HC) The Appellant Company's books of Accounts are duly audited and there were no adverse remarks of the Auditors were found in the audit Report. Therefore, the Company unot be doubted by the Appellant Following documents mitted during assessment ve genuineness being your hono perunal Copy urn of Acknowledgement along Computa Pr…

RUPESH KUMAR MITTAL,JAIPUR vs. ITO WD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 971/JPR/2025[2021-22]Status: DisposedITAT Jaipur30 Oct 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shailesh Mantri, C.AFor Respondent: Shri. Gautam Singh choudhary, JCIT
Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No.971/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2021-22 Rupesh Kumar Mittal cuke The ITO, A-55, Shastri Nagar, H.O. Jaipur, Vs. Ward-7(1), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BAOPM2772A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shailesh Mantri, C.A. jktLo dh vksj ls@ Reve…

ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S JASDEEP KAUR CHADHA, JALANDHAR

In the result, the appeal of the assessee is allowed and the revenue appeal is dismissed

ITA 359/ASR/2025[2018-19]Status: DisposedITAT Amritsar22 Aug 2025AY 2018-19

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KHETTRA MOHAN ROY, ACCOUNTANT MEMBER I.T.A. No. 250/Asr/2025 Assessment Year: 2018-19 Jasdeep Kaur Chadha, Vs. DCIT, Circle-4, Jalandhar, 5, Defence Colony, Jalandhar. Jalandhar City, Jalandhar. [PAN: AAMFJ9095L] (Respondent) (Appellant) I.T.A. No. 359/Asr/2025 Assessment Year: 2018-19 Asstt. Commissioner of Income Vs. Jasdeep Kaur Chadha, Tax, Jalandhar, 5, Defence Jalandhar. Colony, Jalandhar City, Jalandhar. [PAN: AAMFJ9095L] (Respondent) (Appellant) Appellant by Sh. Sudhir Sehgal, Adv.…

JASDEEP KAUR CHADHA-JALANDHAR,PUNJAB vs. JAO THE DCIT CIRCLE-4 JALANDHAR, PUNJAB

In the result, the appeal of the assessee is allowed and the revenue appeal is dismissed

ITA 250/ASR/2025[2018-2019]Status: DisposedITAT Amritsar22 Aug 2025AY 2018-2019

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SH. KHETTRA MOHAN ROY, ACCOUNTANT MEMBER I.T.A. No. 250/Asr/2025 Assessment Year: 2018-19 Jasdeep Kaur Chadha, Vs. DCIT, Circle-4, Jalandhar, 5, Defence Colony, Jalandhar. Jalandhar City, Jalandhar. [PAN: AAMFJ9095L] (Respondent) (Appellant) I.T.A. No. 359/Asr/2025 Assessment Year: 2018-19 Asstt. Commissioner of Income Vs. Jasdeep Kaur Chadha, Tax, Jalandhar, 5, Defence Jalandhar. Colony, Jalandhar City, Jalandhar. [PAN: AAMFJ9095L] (Respondent) (Appellant) Appellant by Sh. Sudhir Sehgal, Adv.…

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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 Nos. 872 to 875 & 901/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2016-17 cuke Income Tax Officer, Kedia Builders and Colonizers Vs. Jaipur Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCA 4547 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” 33. The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. 34. Apart from the above decision of the Hon'ble Gujarat High Cou…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” 33. The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. 34. Apart from the above decision of the Hon'ble Gujarat High C…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. Apart from the above decision of the Hon'ble Gujarat High Court in CI…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” 33. The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. 34. Apart from the above decision of the Hon'ble Gujarat High Cou…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. Apart from the above decision of the Hon'ble Gujarat High Court in CI…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” 33. The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. 34. Apart from the above decision of the Hon'ble Gujarat High C…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…source. In order to arrive at such a conclusion, however, the department has to be in possession of sufficient and adequate material”. The above judgement was followed by Hon'ble Punjab and Haryana High Court in the case of CIT vs Varinder Rawlley reported at 366 ITR 232(P&H).” 33. The ratio laid down by Hon'ble Bombay High Court in decisions mentioned above is binding precedent. In view of law laid down by the Hon'ble Jurisdictional High Court the addition made by Assessing Officer at the hands of assessee is clearly unjustified and unsustainable. 34. Apart from the above decision of the Hon'ble Gujarat High Cou…

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

…d loan amount repaid. Onus to explain receipt of loan u/s 68 or u/s 69A has been satisfactorily discharged. No enquiry made by A.O. before making addition. Reliance on : i) (1963) 49 ITR 723 (Bom) Orient Trading Co. Ltd. vs. CIT (P- 154 – 163) (54) ii) (2014) 366 ITR 232 (P&H) CIT vs. Varinder Rawlley (P- 164 – 168) (167, 168) iii) (1986) 159 ITR 0078 (SC) CIT vs. Orissa Corporation Pvt. Ltd. (P- 169 – 175) (171, 175) iv) (2017) 397 ITR 0136 (Bom.) CIT vs. Orchid Industries Pvt. Ltd. (P- 176 – 178) (177, 178) C) The A.O. has discussed the modus operandi of accommodation entries on the basis of Investigation Wing…

AMAR PRATAP STEELS PRIVATE LIMITED,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 108/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Oct 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Monisha Choudhary, Addl. CIT
Section 143(2)Section 143(3)Section 36Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” 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. 108/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Amar Partap Steels Pvt. Ltd., ITO, Vs. A-161, RIICO Industrial Area, Ward-7(2), Bagroo, Bagroo, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA 9152 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani, CA jktLo dh vksj ls…

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. USHA GUPTA, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 826/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 826/Del/2024 : Asstt. Year : 2017-18 Acit, Vs Usha Gupta, Circle-28(1), D-7/5, Vasant Vihar, New Delhi-110001 New Delhi-110057 (Appellant) (Respondent) Pan No. Aaipg0549G Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 30.07.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Anil Jain, CAFor Respondent: Ms. Monika Dhami, CIT-DR
Section 133(6)Section 24Section 56(2)

…2IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Sudhir Kumar, Judicial Member ITA No. 826/Del/2024 : Asstt. Year : 2017-18 ACIT, Vs Usha Gupta, Circle-28(1), D-7/5, Vasant Vihar, New Delhi-110001 New Delhi-110057 (APPELLANT) (RESPONDENT) PAN No. AAIPG0549G Assessee by : Sh. Anil Jain, CA Revenue by : Ms. Monika Dhami, CIT-DR Date of Hearing: 30.07.2023 Date of Pronouncement: 06.09.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of National Faceless Appeal Centre (NFAC), Del…

DCIT, C-1, LUDHIANA vs. M/S GOLD STAR AMCO STEELS PVT. LTD., LUDHIANA

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

ITA 1198/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jun 2024AY 2012-13

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Singh Sehgal, Sr. DR
Section 143(2)Section 144Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 1164/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 M/s Gold Star Amco Steels Pvt. Ltd. The Dy. CIT बनाम C-202, Phase-VII, Focal Point, Circle-1, Ludhiana Ludhiana "थायी लेखा सं./PAN NO: AADCG4212G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 1198/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 The Dy. CIT बना…

M/S GOLD STAR AMCO STEELS PVT. LTD.,LUDHIANA vs. DCIT, C-1, LUDHIANA

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

ITA 1164/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jun 2024AY 2012-13

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Singh Sehgal, Sr. DR
Section 143(2)Section 144Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 1164/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 M/s Gold Star Amco Steels Pvt. Ltd. The Dy. CIT बनाम C-202, Phase-VII, Focal Point, Circle-1, Ludhiana Ludhiana "थायी लेखा सं./PAN NO: AADCG4212G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 1198/Chd/2017 िनधा"रण वष" / Assessment Year : 2012-13 The Dy. CIT बना…

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CIT v. Varinder Rawlley (366 ITR 232) — Cited in 79 Judgments | BharatTax