Commissioner of Income Tax v. D.K. Garg

250 Taxmann 104High Court2017#3461 most cited

What is Commissioner of Income Tax v. D.K. Garg authority for?

An assessee who acts as an accommodation entry provider and cannot explain the sources of deposits and corresponding payments is not entitled to the benefit of peak credit.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. D.K. Garg · peak credit theory · accommodation entry provider · unexplained deposits · unexplained payments · section 69 · section 68 · section 153A · Delhi High Court

Also reported as

404 ITR 757

Sections most often in play

Section 69Section 153ASection 142(1)Section 132Section 68Section 143(2)Section 139(1)Section 147
Read the full judgment

Issues it is cited on

peak credit theorysection 256(2)section 106section 256section 124(3)(a)section 113section 124(3)income tax settlement commissionsection 127section 124section 144aaccommodation entry

Judgments citing Commissioner of Income Tax v. D.K. Garg

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 641/JPR/2025[2018-19]Status: DisposedITAT Jaipur17 Jul 2025AY 2018-19

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 640/JPR/2025[2017-18]Status: DisposedITAT Jaipur17 Jul 2025AY 2017-18

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 639/JPR/2025[2016-17]Status: DisposedITAT Jaipur17 Jul 2025AY 2016-17

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 638/JPR/2025[2015-16]Status: DisposedITAT Jaipur17 Jul 2025AY 2015-16

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 637/JPR/2025[2014-15]Status: DisposedITAT Jaipur17 Jul 2025AY 2014-15

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 636/JPR/2025[2013-14]Status: DisposedITAT Jaipur17 Jul 2025AY 2013-14

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 635/JPR/2025[2012-13]Status: DisposedITAT Jaipur17 Jul 2025AY 2012-13

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 634/JPR/2025[2011-12]Status: DisposedITAT Jaipur17 Jul 2025AY 2011-12

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

SH. RAJESH KUMAR JAIN,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the appeal of the assessee in ITA nos

ITA 633/JPR/2025[2010-11]Status: DisposedITAT Jaipur17 Jul 2025AY 2010-11

Bench: Dr. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 132(1)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ehBk yky ehuk] ys[kk lnL; ,oa Mk0 ,l- lhrky{eh]U;kf;d lnL; ds le{k BEFORE: Dr. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA Nos.632 to 641/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 to 2018-19 cuke Rajesh Kumar Jain ACIT, Vs. Kothi Manak Bhawan, Central Circle, Subji Mandi, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPJ3266F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@Revenue by: Sh. Rajesh Ojha, C…

AMIT KUMAR SEN,HOOGHLY vs. ACIT, CIRCLE 23(1), , HOOGHLY

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 388/KOL/2025[2017-18]Status: DisposedITAT Kolkata25 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.388/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Amit Kumar Sen, Vs Acit, Circle-23(1), Hooghly Sahapur, Tarakeswar, Hooghly (Wb)-712410 Pan No. :Aavfs 6967 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri P.K.Ray, Shri S.N.Patra & Shri Trideep Nayak, Ars रधजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Addl/Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Assessee Against The Order Dated 27.12.2024 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1071619653(1) For The Assessment Year 2017-2018. 2. Shri P.K.Ray, Shri S.N.Patra & Shri Trideep Nayak, Ld. Ars Appeared On Behalf Of The Assessee. Shri Abhijit Adhikary, Ld. Sr.Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, Ld. Ar Was Specifically Asked To Point Out How The Assessee Has Responded To The Chart Issued By The Assessing Officer, Which Is Recorded In Page 3 Of The Assessment Order. Other Than Referring To Various Replies That Have Been Filed By The Assessee, Which Were Uploaded From The Portal, No Specific Reply To The Said Para Was Pointed Out. Admittedly, The Assessee Has Not Been Able To Dislodge The Said Chart.

For Appellant: Shri P.K.Ray, Shri S.N.Patra and Shri Trideep Nayak, ArsFor Respondent: Shri Abhijit Adhikary, Addl/CIT-Sr.DR
Section 142(1)Section 143(2)

…on assumptions without considering past records or industry standards. The Ld. Assessing Officer's arbitrary application of 5% in the present case is similarly flawed. 8. Unexplained Cash Deposits Must Be Linked to Income: • Case Law: CIT v. D.K. Garg (2017) 404 ITR 757 (Delhi HC) The Delhi High Court held that the AO must establish a clear link between cash deposits and undisclosed income. In the absence of such a link, additions based on mere deposits are unsustainable. In this case, the Ld. Assessing Officer has 13 failed to establish that the cash deposits were from unreported sales. • a Case Law: ACIT v. Ba…

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

ITA 46/RJT/2023[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Vs. Thavrani, 4- Parsana Nagar, Shri Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Ass…

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (िनधा"रण वष"/As…

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Vs. Thavrani, 4- Parsana Nagar, Shri Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Ass…

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

ITA 4/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 134 & 135/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 1(2)(1), Aaykar Bhavan, 5th Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 स्थायी लेखा सं./जी आइ आर सं./PAN/GIR No.: ADRPT 5807 E (Appellant) (Respondent) CO. No. 01&02/RJT/2023 (a/o ITA No.134 & 135/Rjt/2023) (निर्धारण वर्ष/Ass…

DCIT, NEW DELHI vs. M/S. MODERATE CREDIT CORPORATION PVT. LTD., WEST BENGAL

ITA 6223/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Mar 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

Section 147

…l Services Ltd Vs. DCIT 78 taxmann.com 58 vi. Aaspas Multimedia Ltd Vs. DCIT 83 taxmann.com 82 vii. Ankit Agrochem P Ltd Vs. JCIT (2018) 89 taxmann.com 45 16. He further referred the decision of the Hon'ble Delhi High Court in case of Shri CIT Vs. DK Garg in 404 ITR 757 to state that each debit and credit is required to be explained by the assessee. He further referred to Green Mark Infra Ltd. ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018 Moderate Credit Corp. Pvt. Ltd. decision of the Hon'ble Delhi High Court in case of Seema Jain Vs. ACIT 406 ITR 411 wherein, taxation of credit as income of ass…

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 77/RJT/2024[2015-16]Status: DisposedITAT Rajkot07 Jan 2025AY 2015-16

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2(1) (2) RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 76/RJT/2024[2014-15]Status: DisposedITAT Rajkot07 Jan 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 75/RJT/2024[2013-14]Status: DisposedITAT Rajkot07 Jan 2025AY 2013-14

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 74/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 1 आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं/.ITA No.74 to 77/RJT/2024 "नधा"रण वष"/ Assessment Years: (2012-13 to 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1st Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 PAN/GIR No.AHTPM 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri Chetan Agarwal…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 NOIDA, NOIDA vs. SANJAY SINGH, NOIDA

In the result, both appeals filed by the Revenue are dismissed and C

ITA 2276/DEL/2023[2016-17]Status: DisposedITAT Delhi28 Nov 2024AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 132(4)Section 269SSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.6942/Del/2019, A.Y. 2016-17 Deputy Commissioner of Vs. Sanjay Singh, Income Tax, B-28, Gamma-I, Central Circle-1, Greater Noida, Noida (UP) Gautam Budh Nagar (UP) PAN: ADSPN2029H (Appellant) (Respondent) ITA No.2276/Del/2023, A.Y. 2016-17 Deputy Commissioner of Vs. Sanjay Singh, Income Tax, B-28, Gamma-I, Central Circle-1, Greater Noida, Noida (UP) Gautam Budh Nagar (UP) PAN: ADSPN2029H (Appellant) (Respondent) C.O.No.84/Del/2024, A.Y. 2016-17 (A…

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