Commissioner of Income Tax, Central, Jaipur v. Supertech Diamond Tools (P). Ltd.

44 Taxmann.com 460High Court2014#8473 most cited

What is Commissioner of Income Tax, Central, Jaipur v. Supertech Diamond Tools (P). Ltd. authority for?

For unexplained cash credits to be added to the income of an assessee, the Revenue must provide conclusive proof and bridge the gap between suspicion and evidence.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

Supertech Diamond Tools · section 68 · section 69C · cash credits · unexplained income · burden of proof · Revenue · suspicion · evidence · assessment procedure

Sections most often in play

Section 115BBESection 132Section 133(6)Section 143(3)Section 153ASection 68Section 69C

Issues it is cited on

personsection 143(3)indiadocument

Judgments citing Commissioner of Income Tax, Central, Jaipur v. Supertech Diamond Tools (P). Ltd.

Goldendunes Homes LLP, Jaipur vs. ACIT, Central Circle-2, Jaipur

ITA 603/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 Aug 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 115BSection 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 603/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 M/s. Goldendunes Home LLP cuke The ACIT Vs. Plot No. 58, Cosmo Colony, Central Circle-2 Vaishali Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMFG 4310M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquo…

Srishti Associates, Kota, Rajasthan vs. ACIT, Central Circle, Kota, Kota-Rajasthan

ITA 587/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jul 2024AY 2018-19
Section 132Section 132(4)Section 139(1)Section 143(2)Section 153CSection 153DSection 246ASection 44A

…ITA NO. 587/JP/2024 SRISHTI ASSOCIATES VS ACIT, CENTRAL CIRCLE, KOTA 2 Brief facts of the case are that the assessee is a partnership firm. The business of the assessee is construction of building and real estate. The Appellant firm has three partners named as Shri Om Prakash Sharma, Shri Ajay Khatri, and Shri Sanjay Khatri. The assessee filed its return of income of Rs. 6,27,310/- on 30.10.2018 u/s 139(1) of IT Act. The Appellant entered into a joint development agreement with M/s URS Gehna through its partner Shri Upendra Soni, for construction of building project named 'Royal Imperia'. As per this development…

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

ITO, New Delhi vs. M/S. Arizona Venutres Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 1428/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.1428/DEL/2016 Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Ventures Pvt. New Delhi. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD6391B (Appellant) (Respondent) Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Global Services New Delhi. Pvt. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD7117M (Appellant) (Respondent) Appellant by: Shri Satpal Gulati…

Shakti Share Shoppee Pvt. Ltd., Mumbai vs. ITO, WD-13(2)(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4100/MUM/2017[2008-09]Status: DisposedITAT Mumbai23 Dec 2020AY 2008-09

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 143(1)Section 147Section 148Section 56(2)(vii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.4100 & 4101/M/2017 Assessment Years: 2008-09 & 2009-10 M/s. Shakti Share The Income-Tax Officer, Shoppee Pvt. Ltd., Ward-13(2)(3), B-302, Rangoli Vasant Aayakar Bhavan, Utsav, Vs. Mumbai - 400020 Thakur Village, Kandivali (East), Mumbai – 400 101 PAN: AAACS 9220 K (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 15.12.2020 Date of Pronouncement : 23.12.2020 O R D E R Per Raj…

Mrs. Renu Sehgal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘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. 837/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The ACIT Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPS 3048 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 708 & 709 JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2015-16 cuke Mrs. Renu Sehga…

DCIT 4(1)(2), Mumbai vs. Ahinsa Infrastucture & Developers Ltd, Mumbai

ITA 3735/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jun 2019AY 2011-12

Bench: Sandeep Gosain, Jm & Shri G. Manjunatha Dy. Cit, Circle – 4(1) Vs. M/S. Ahinsa Infrastructure & Aayakar Bhavan Developers Ltd., M.K.Road, 60, Muljijetha Building 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent) & Co No.282/Mum/2018 (Arising Out Of Ita No.3735/Mum/2017 (Assessment Year: 2011-12) M/S. Ahinsa Infrastructure & Vs. Dy. Cit, Circle – 4(1) Developers Ltd., Aayakar Bhavan 60, Muljijetha Building M.K.Road, 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent)

Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SANDEEP GOSAIN, JM & SHRI G. MANJUNATHA Dy. CIT, Circle – 4(1) Vs. M/s. Ahinsa Infrastructure & Aayakar Bhavan Developers Ltd., M.K.Road, 60, Muljijetha Building 3rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 PAN/GIR No. AADCA3891R (Appellant) .. (Respondent) & CO No.282/Mum/2018 (Arising out of ITA No.3735/Mum/2017 (Assessment Year: 2011-12) M/s. Ahinsa Infrastructure & Vs. Dy. CIT, Circle – 4(1) Developers Ltd., Aayakar Bhavan 60, Muljijetha Building M.K.Road, 3rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400…

Vijay Aggarwal, Delhi vs. ITO, Ward- 48(5), New Delhi

In the result, all the appeals of different assessees are partly allowed

ITA 1077/DEL/2019[2010-11]Status: DisposedITAT Delhi30 May 2019AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

Section 147Section 148Section 56(2)(vii)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2010-11 Shri Vijay Agarwal, C-169, vs. Income-tax Officer, Pushpanjali enclave, Pritampura, Ward 48(5), New Delhi Delhi (PAN- AFSPA8080P) (Appellant) (Respondent) Assessment Year: 2010-11 Shri Raj Gupta, C-169, Pushpanjali vs. Income-tax Officer, enclave, Pritampura, Delhi Ward 48(5), New Delhi (PAN- AGSOG2661F) (Appellant) (Respondent) Assessment Year: 2010-11 Smt. Sheela Devi, 1756, Nai Basti vs. Income-tax Officer, Naya Bazar, Delhi Ward 47…

ITO -13(3)(3), Mumbai vs. Vishwa Vyapar Trading Pvt. Ltd., Mumbai

ITA 2888/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Apr 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri O.P. Meena, Hon'Blei.T.O. – 13(3)(3) V. M/S. Viswa Vyapar Trading Pvt. Ltd., 607, 6Th Floor, Central Plaza Room No. 227, 2Nd Floor, Daftari Road, Shivaji Chowk Aayakar Bhavan, M.K. Road, Malad (E), Mumbai - 400 097 Mumbai-400 020 Pan: Aadcv 9568 L (Appellant) (Respondent) Assessee By : Shri Neelkanth Khandelwal Department By : Shri Rajeev Gubgotra

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Gubgotra
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI O.P. MEENA, HON'BLE ACCOUNTANT MEMBER I.T.O. – 13(3)(3) v. M/s. Viswa Vyapar Trading Pvt. Ltd., 607, 6th Floor, Central Plaza Room No. 227, 2nd Floor, Daftari Road, Shivaji Chowk Aayakar Bhavan, M.K. Road, Malad (E), Mumbai - 400 097 Mumbai-400 020 PAN: AADCV 9568 L (Appellant) (Respondent) Assessee by : Shri Neelkanth Khandelwal Department by : Shri Rajeev Gubgotra Date of Hearing : 13.02.2019 Date of Pronouncement : 05.04.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the Rev…

ACIT 30(3), Mumbai vs. Shreedham Builders, Mumbai

ITA 5589/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jun 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Acit-30(3), Shreedham Builders, R. No.510, 5Th Floor, 105/106, 1St Floor, बनाम/ Pratayakshkar Bhavan, Vijay Indl. Estate, Vs. Bandra Kurla Complex, Malad (W), Bandra (East), Mumbai-400064 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Abdfs0133N

Section 143(1)Section 143(2)Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 ACIT-30(3), Shreedham Builders, R. No.510, 5th Floor, 105/106, 1st Floor, बनाम/ Pratayakshkar Bhavan, Vijay Indl. Estate, Vs. Bandra Kurla Complex, Malad (W), Bandra (East), Mumbai-400064 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. ABDFS0133N राज"व क" ओर से / Revenue by Shri V Justin-DR "नधा"रती क" ओर से / Ass…

ITO 13(2)(3), Mumbai vs. Shreedham Constructors P.Ltd, Mumbai

ITA 3754/MUM/2017[2008-09]Status: DisposedITAT Mumbai14 Nov 2017AY 2008-09

Bench: Shri R. C. Sharma & Shri Pawan Singh

Section 131wSection 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 68

…ITA N0.3754, 3755,3756 & 2948/M/2017 Shreedham Construction IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”, MUMBAI BEFORE SHRI R. C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.3755/Mum/2017 (Assessment Year- 2009-10) Income Tax Officer,13(2)(3), M/s Shreedham Construction 1st Floor, Room No.,1146B, Pvt Ltd, Aayakar Bhavan, M.K. Road 105/106,Vijay Industrial Mumbai-400020 Vs. Estate, New Link Road, Chincholi Bunder,Malad (W), Mumbai-400064 PAN:AAACS8662H (Appellant) (Respondent) M/s Shreedham Construction Income Tax Officer,13(2)(3), 1st Floor, Room No.,1146B, Pvt Ltd, 105/106, Vijay…

Shreedham Constructions P.Ltd, Mumbai vs. ITO 13(2)(3), Kalyan

ITA 2948/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Nov 2017AY 2012-13

Bench: Shri R. C. Sharma & Shri Pawan Singh

Section 131wSection 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 68

…ITA N0.3754, 3755,3756 & 2948/M/2017 Shreedham Construction IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”, MUMBAI BEFORE SHRI R. C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.3755/Mum/2017 (Assessment Year- 2009-10) Income Tax Officer,13(2)(3), M/s Shreedham Construction 1st Floor, Room No.,1146B, Pvt Ltd, Aayakar Bhavan, M.K. Road 105/106,Vijay Industrial Mumbai-400020 Vs. Estate, New Link Road, Chincholi Bunder,Malad (W), Mumbai-400064 PAN:AAACS8662H (Appellant) (Respondent) M/s Shreedham Construction Income Tax Officer,13(2)(3), 1st Floor, Room No.,1146B, Pvt Ltd, 105/106, Vijay…

M/S. Meditronics India Pvt. Ltd., Delhi vs. ITO, New Delhi

The appeal is allowed

ITA 6251/DEL/2012[2004-05]Status: DisposedITAT Delhi12 Sept 2017AY 2004-05

Bench: Shri I. C. Sudhir & Shri L. P. Sahui. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/S. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–Ii, Jasola, Vs. Ward : 6 (3), D E L H I – 110 025. New Delhi. Pan : Aadcm 3622 Q (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Adv.; &For Respondent: Shri Gudrun Nehra, Sr. D. R
Section 147

…1 I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/s. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–II, Jasola, Vs. Ward : 6 (3), D e l h I – 110 025. New Delhi. PAN : AADCM 3622 Q (Appellant) (Respondent) Assessee by : Shri Salil Aggarwal, Adv.; & Shri Shailesh Gupta, Adv.; Department by : Shri Gudrun Nehra, Sr. D. R.; Date of Hearing : 02.08.2017 Date of Pronounceme…

Commissioner of Income Tax, Central, Jaipur v. Supertech Diamond Tools (P). Ltd. (44 Taxmann.com 460) — Cited in 13 Judgments | BharatTax