How many judgments cite Clarity Gold (P) ltd. v. PCIT?

10 judgments on BharatTax cite Clarity Gold (P) ltd. v. PCIT (102 Taxmann.com 421), spanning 2020 to 2025.

Which sections of the Income Tax Act does Clarity Gold (P) ltd. v. PCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 132(1), Section 132(4), Section 133(6), Section 139, Section 145(3).

Clarity Gold (P) ltd. v. PCIT

102 Taxmann.com 421High Court2019#10048 most cited

What is Clarity Gold (P) ltd. v. PCIT authority for?

Where an Assessing Officer rejects books of account due to the introduction of fake purchase bills to inflate stock or reduced sales, and applies a higher Gross Profit (GP) rate, such a finding of fact is generally not appealable as a substantial question of law.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2025.

Also referred to as

Clarity Gold (P) Ltd. v. PCIT · section 143(3) · section 132 · section 145 · bogus purchases · fake purchase bills · increased stock · reduced sales · rejection of books · higher GP rate · finding of fact · substantial question of law

Sections most often in play

Section 143(3)Section 132(1)Section 132(4)Section 133(6)Section 139 Section 145(3)Section 131 Section 132

Read the full judgment

Issues it is cited on

section 44 section 145 cross objection section 142(1)section 13 section 143(3)total income business person section 14 document

Judgments citing Clarity Gold (P) ltd. v. PCIT

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Pawan Kumar Jhalani, Jaipur

In the result, the appeal of the revenue in ITA No

ITA 966/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Anita Rinesh, JCIT

Section 132(1)Section 153CSection 4

…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 jkBksMdeys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA No. 966/JP/2025 fu/kZkj.ko"kZ@AssessmentYear :2019-20 Assistant Commissioner of cuke Pawan Kumar Jhalani Vs. Income-Tax, 1589 Royal Enclave, Near Central Circle-04, Jaipur Somani Sweets, Jadiyon Ka Rasta, Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAIPJ8817G vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 25/JP/2025 (Arising out of ITA. Nos…

Income Tax Officer, Ward-5(1)(2), Noida vs. Bhavya Pipe Industry, Greater Noida

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (Appellant) (Respondent) C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23) Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida. Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

Income Tax Officer, Delhi vs. Akash Deep Sethi, Delhi

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

ITA 4973/DEL/2024[2021-22]Status: DisposedITAT Delhi16 Jul 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 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

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Income Tax Officer, vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (PAN : ABYPS8933P) CO No.26/Del/2025 (in ITA No.4973/DEL/2024) (Assessment Year: 2021-22) Akash Deep Sethi, vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (PAN : ABYPS8933P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA Ms. Kirti, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of H…

Mohamed Thajudeen Abuthahir, Sirkali Chennai vs. ITO Ward 2, Nagapattinam Chennai

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

ITA 650/CHNY/2023[2017-18]Status: DisposedITAT Chennai23 Aug 2023AY 2017-18

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 650/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Mohamed Thajudeen Abuthahir, The Income Tax Officer, 17, Railway Road, V. Ward-2, Sirkali – 609 110. Nagapattinam. Tamilnadu. [Pan: Afdpa-4979-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

For Appellant: Shri. N. Arjun Raj, CAFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 1Section 69A

…आयकर अपीलीय अिधकरण, ‘ए (एस एम सी)’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A (SMC)’ BENCH, CHENNAI "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 650/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Mohamed Thajudeen Abuthahir, The Income tax Officer, 17, Railway Road, v. Ward-2, Sirkali – 609 110. Nagapattinam. Tamilnadu. [PAN: AFDPA-4979-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. N. Arjun Raj, CA ""यथ" क" ओर से/Respondent by : Shri. D. Hema Bhupal, JCIT सुनवाई क" तारीख/Date of Hearing : 03.08.2023…

ACIT 26(3), Mumbai vs. Umakant Laxmidas Manania, Mumbai

The appeal stand dismissed

ITA 1217/MUM/2020[2014-15]Status: DisposedITAT Mumbai13 Sept 2021AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.1217/Mum/2020 (धििाारण वर्ा / Assessment Year: 2014-15) Acit-26(3) Ms. Vishakha U. Manania R. No. 332, 3Rd Floor, Kautilya Bhavan, (Legal Heir Of Late Shri Umakant बिाम/ Bandra Kurla Complex, Bandra East, Laxmidas Manania) 131/6, 1St Floor, Mani Bhuvan Mumbai-400 051 Vs. Jain Society, Sion(W) Mumbai-400 037 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aacpm-0540-R (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Ms. Usha Gaikwad-Ld. Sr. Dr प्रत्यथीकीओरसे/Respondent By : Shri Suchek Anchaliya -Ld. Ar सुनवाईकीतारीख/ : 08/09/2021 Date Of Hearing घोषणाकीतारीख / : 13/09/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2014-15 Arises Out Of The Order Of Learned Commissioner Of Income-Tax (Appeals)-38, Mumbai [Cit(A)], Dated 27/11/2019 In The Matter Of Assessment Framed By Ld. Assessing Officer (Ao) U/S 143(3) On 30/12/2016. The Ground Read As Under: -

For Appellant: Ms. Usha Gaikwad-Ld. Sr. DRFor Respondent: Shri Suchek Anchaliya -Ld. AR

Section 131(1)(d)Section 133(6)Section 143(3)Section 69A

…ccount of alleged bogus purchases and bogus loans. 2. The Ld. DR, drawing attention to the factual matrix, supported the assessment framed by Ld. AO. The Ld. DR referred to the decision of Hon’ble Rajasthan High Court in Clarity Gold Private Ltd. V/s Pr. CIT (102 Taxmann.com 421) which has confirmed the addition made u/s 69A in respect of bogus purchases. The Ld. AR, on the other hand, submitted that inquiries were conducted by Ld. AO at the fag-end of assessment proceedings due to which the compliances could not be made by the assessee. However, due compliances were made during remand proceedings. 3. Having hear…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. Shiv Edibles Ltd., Kota

In the result, appeal of the Revenue is dismissed

ITA 479/JPR/2019[2015-16]Status: DisposedITAT Jaipur14 Jul 2021AY 2015-16

Bench: Us.

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. A. S. Nehra (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 479/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Assistant Commissioner of Income Shiv Edibles Ltd. Vs. Tax, Circle-01, Kota 237/A, Talwandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICS0274K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl. CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahe…

M/S. Vaibhav Global (Gems) Ltd., Jaipur vs. ACIT, Circle-5, Jaipur

In the result, appeals for the A

ITA 1348/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 Aug 2020AY 2011-12

For Appellant: Shri S.R. Sharma &For Respondent: Shri K.C. Gupta (JCIT)

Section 142(1)Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 149

…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. 1346, 1347 & 1348/JP/2019 Assessment Years :2008-09, 2010-11 & 2011-12 M/s Vaibhav Global Ltd., cuke A.C.I.T., Vs. K-6-B, Fateh Tiba, Adarsh Nagar, Circle-5, Jaipur. Jaipur. PAN No.: AAACV 4679 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri S.R. Sharma & Shri Rajnikant Bhatra(CAs) jktLo dh vksj ls@ Revenue by : Shri K.C…

M/S. Vaibhav Global (Gems) Ltd., Jaipur vs. ACIT, Circle-5, Jaipur

In the result, appeals for the A

ITA 1347/JPR/2019[2010-11]Status: DisposedITAT Jaipur24 Aug 2020AY 2010-11

For Appellant: Shri S.R. Sharma &For Respondent: Shri K.C. Gupta (JCIT)

Section 142(1)Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 149

M/S. Vaibhav Global (Gems) Ltd., Jaipur vs. ACIT, Circle-5, Jaipur

In the result, appeals for the A

ITA 1346/JPR/2019[2008-09]Status: DisposedITAT Jaipur24 Aug 2020AY 2008-09

For Appellant: Shri S.R. Sharma &For Respondent: Shri K.C. Gupta (JCIT)

Section 142(1)Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 149